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Filing a Bank Tax return automatically registers you with the SCDOR. If this is your first return filed, check the box for “Initial Return” on the face of the
You will receive a Corporate Registration Filing Requirements letter (SC1070) listing your corporate file number along with other important information. Use your FEIN and corporate file number on all Bank Tax returns, payment documents, and correspondence submitted to the SCDOR.
You are required to file a
CL-1 (Initial Annual Report of Corporations) and pay the $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.
Banks must make Estimated Tax payments if their Estimated Tax (Income Tax less credits) is determined to be $100 or more. Quarterly installments are due by the 15th day of the fourth, sixth, ninth, and twelfth months of the tax year.
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