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Phone: 1-844-898-8542Email: CorpTax@dor.sc.gov
Conformity: South Carolina recognizes the Internal Revenue Code (IRC) as amended through December 31, 2022, except as otherwise provided. If IRC sections adopted by South Carolina that expired on December 31, 2022 are extended, but otherwise not amended, by congressional enactment during 2023, these sections or portions thereof are also extended for South Carolina purposes in the same manner that they are extended for federal Income Tax purposes.
2023 Legislative Update: A list of significant changes in tax and regulatory laws and regulations enacted during the 2023 legislative session is available at