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South Carolina Department of Revenue
Corporate Tax
POC: Corporate Income Tax
Columbia, SC 29214-0025

Phone: 803-898-5000
Fax: 803-896-1682
Email: CorpTax@dor.sc.gov

Summary:

All banks engaged in business in South Carolina are required to register and pay the 4.5% due on South Carolina net income. Banks are required to make estimated tax payments. Banks are not subject to a license fee. The tax is reported on Form SC1101B.

Mailing Address:

Returns for a Bank	CDP or Tentative:
Electric Cooperative Return: South Carolina Department of Revenue Corporate Columbia, SC 29214-0100	CDP or Tentative: South Carolina Department of Revenue Corporate Columbia, SC 29214-0006

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.

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Mailing Address:

Due Dates:

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