C Corporation

Corporations doing business in South Carolina must file the C Corporation Income Tax return (SC1120). The Corporate Income Tax Rate is 5% on South Carolina taxable income.

Setting up your Corporate Tax account

Filing a Corporate Tax return automatically registers you with the SCDOR.

You are required to file an Initial Annual Report of Corporations (CL-1) 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.
- If you have not already paid this fee to the South Carolina Secretary of State (SCSOS), you should pay it to the SCDOR.
On your first return, check the Initial Return box.
Once your Corporate Income Tax account is registered, we will send you a Corporate Registration Filing Requirements letter (SC1070), which includes important information about your Corporate Income Tax filing requirements.

What to submit to the South Carolina Secretary of State's office (SCSOS)

Domestic corporations must submit the Articles of Incorporation and related documents to the SCSOS.
Foreign corporations must submit their Certificate of Authority to Transact Business in South Carolina application and related documents to the SCSOS.
All corporations must submit the Initial Annual Report of Corporations (CL-1) to the SCSOS.

Corporate FAQs

Corporate Forms

Need help?

Phone: 803-898-3153
Email: CorpTax@dor.sc.gov

C Corporations must pay an annual License Fee which is 0.1% of capital and paid in surplus, plus $15.

Your license fee cannot be less than $25 annually.
The license fee is due at the same time as your return or request for extension and applies to the tax year following the Income Tax year.

The Corporate Income Tax rate on C Corporations is 5% on South Carolina taxable income.

The starting point in determining South Carolina taxable income is your federal taxable income with certain South Carolina modifications subject to allocation and apportionment.
Multi-state corporations must directly allocate certain nonbusiness related items of income and gains and losses and apply an apportionment ratio to all income remaining after allocation.
Corporations involved in manufacturing, selling or otherwise dealing with tangible personal property (except for repair) use or an apportionment ratio based on sales alone.
Most other corporations including financial businesses, service businesses, doctors, architects, installation and repair businesses and contractors use a gross receipts apportionment ratio.
Railroads, telephone companies, pipeline companies, airlines, and shipping lines, use special apportionment methods.

Check your SC Business Income Tax refund status!

You'll need your FEIN (Federal Employer Identification Number) and refund amount!

How to file and pay

C Corporations are required to file the C Corporation Income Tax return (SC1120) annually with the SCDOR, regardless of any income or business in an accounting period.

This includes the annual report, (Schedule D), which is part of the SC1120, and payment of the License Fee.
Due dates: Your return and payment are due by the 15th day of the fourth month after the end of your business year. Your 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.

Taxpayers whose C Corporation liability is $15,000 or more in a filing period must file and pay all C Corporation taxes electronically.

File online

Regardless of your tax liability, we recommend you file online using an approved vendor.

filing options

File by paper

As long as your liability is less than $15,000 for the filing period, you can also file by paper using the C Corporation Income Tax return (SC1120C) View forms

Request your extension to file by paying your balance due on our free online tax portal, MyDORWAY. Visit dor.sc.gov/pay and select Business Income Tax Payment to get started.

Your payment on MyDORWAY automatically submits your filing extension request.
No additional paperwork required!

If you’re not making your extension request online, mail the SC1120T to the address on the form.

Be sure to include your correct FEIN on the SC1120T. Providing an incorrect FEIN results in processing delays and errors in posting payments.
Make your check payable to the SCDOR.
Include your name, FEIN, tax year, and SC1120T in the memo.
Do not send cash.

There is no extension of time to pay.

Pay online with MyDORWAY

MyDORWAY is the preferred way to securely make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal).

Need a MyDORWAY account? Sign up

Have questions? See MyDORWAY help

C Corporations must make Estimated Tax (or declaration) payments if their estimated tax (Income Tax less credits) is $100 or more.

Quarterly installments are due by the 15th day of the fourth, sixth, ninth, and twelfth months of the tax year.

The SCDOR recommends that corporations make their Estimated Tax payments online using our free tax portal, MyDORWAY.

Pay online using MyDORWAY, at dor.sc.gov/pay.
- Select Business Income Tax Payment to get started.
- If you have a MyDORWAY account, log in to schedule payments.
- Do not mail your SC1120CDP if you pay online.

If filing your SC1120CDP by paper:

Make your check payable to SCDOR and include your name, FEIN, tax year, and SC1120CDP in the memo.
Mail your SC1120CDP and payment in one envelope.

Mailing addresses

Estimated Tax (SC1120CDP), Tentative (SC1120T), or Voucher (SC1120V)	Correspondence	Refund or Zero Return	Balance Due Return
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	South Carolina Department of Revenue Corporate Refund PO Box 125 Columbia, SC 29214-0032	South Carolina Department of Revenue Corporate Taxable PO Box 100151 Columbia, SC 29202

Corporations doing business in South Carolina must ​file the C Corporation Income T​​ax return (SC1120​). The Corporate Income Tax Rate is 5% on South Carolina taxable income.

​Setting up your Corporate Tax account

Need help?

​Annual license fees​

C Corporation Tax ​rates​

Check your SC Business Income Tax refund status!

How to file and pay

​File online

File by paper

Request an extension of time to file​​

Pay online with ​​MyDORWAY

​Make ​Estimated​ Tax payments to the SCDOR​​

Mailing addresses

Corporations doing business in South Carolina must file the C Corporation Income Tax return (SC1120). The Corporate Income Tax Rate is 5% on South Carolina taxable income.

Setting up your Corporate Tax account

File online

Pay online with MyDORWAY