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Phone: 1-844-898-8542 
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 Addresses:

​​Refund or Zero ReturnBalance Due ReturnEstimated Tax (SC1120CDP),  Tentative (SC1120T), or Voucher (SC1120V) 
​Correspondence
​​Refund or Zero Return​​South Carolina Department of Revenue
Corporate Refund
PO Box 125
Columbia, SC 29214-0032
Balance Due Return​ ​South Carolina Department of Revenue
Corporate Tax
PO Box 100151
Columbia, SC 29202
CDP, Tentative or S-WH​​South Carolina Department of Revenue
Corporate Voucher
PO Box 100153
Columbia, SC 29202
​South Carolina Department of Revenue 
Corporate Tax 
PO Box 125
Columbia, SC 29214-0400

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.