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Filing a corporate tax return with the SCDOR registers you automatically with the SCDOR. If this is your first return being filed, check the box for “Initial Return” on the actual tax return.
On receipt of this initial return, a Corporate Registration Filing Requirements letter (SC 1070L ) will be mailed to you listing your corporate file number along with other important information. You should use this corporate file number on all future corporate returns, payment documents and/or correspondence directed to the
You are required to file a
CL-1 (Initial Annual Report of Corporations) and pay a one-time $25 initial corporate license fee within 60 days of doing business or using capital in the state of South Carolina. This fee should be paid to the SCDOR if you have not already done so with the South Carolina Secretary of State’s Office (SCSOS).
The SCDOR has no role in requiring a Certificate of Authority with the SCSOS to do business in South Carolina. Questions about who is required to have a Certificate of Authority should be directed to the SCSOS. The requirements for a Certificate of Authority are in Chapter 15 of Title 33 of the South Carolina Code of Laws.
The federal extension will be accepted as a South Carolina extension if the corporate return is received within the time as extended by the Internal Revenue Service.
Consolidated Returns: Corporations filing a consolidated return should file a single South Carolina extension. A federal extension will be accepted. Check the box on the tax return if you filed a federal or state extension.
Corporations must make estimated tax (or declaration) payments if their estimated tax (income tax less credits) is determined to be $100 or more. Quarterly installments are due by the fifteenth day of the fourth, sixth, ninth, and twelfth months of the tax year.
SC1120-CDP provides corporate declaration payment coupons for you to file and pay your quarterly estimated tax payments. Alternatively, quarterly declaration payments may be made through
SC2220 to compute underpayment penalties.
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