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Welcome to the New SCDOR Website

It’s still us—just with a fresh new look! The SCDOR launched our redesigned website this week, and we hope you’ll take a look around. Take a virtual tour or read some quick tips!

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.

How to file and pay

C Corporations are required to file the C Corporation Income T​​ax return (SC​​1120​) 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 South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.


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 Tax
PO Box 100151
Columbia, SC 29202