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South Carolina Department of Revenue
Corporate Income

Columbia, SC 29214-0025

Phone: 803-896-5000
Fax: 803-896-1682
Email:CorpTax@dor.sc.gov

 

Summary:

Savings and Loan Associations: Each Savings and Loan Association doing business in South Carolina is required to register and pay 6% on the net income. Savings and Loan Associations are required to make estimated tax payments (as required by corporatio​ns). Savings and Loan Associations are not subject to a license fee.

Mailing Addresses:

Savings & Loan Return ​CDP or Tentative Return
Savings & Loan Return

South Carolina Department of Revenue
Corporate
Columbia, SC 29214-0100

​CDP or Tentative Return

South Carolina Department of Revenue
Corporate
Columbia, SC 29214-0006

​Forms:

SC1104: Savings and Loan Association Tax Return

Due Dates:

 File annually on or before the 15th day of the fourth month after the close of the taxable year except for the initial and/or final return.

 Tentative Corporate Tax Return SC1120-T is due on or before the 15th day of the fourth month after the close of the taxable year.