Corporate Taxes:
C-Corporation
S-Corporation
Bank
Electric Cooperative
Eleemosynary
Public Utility
Savings & Loan
New for 2020:
Conformity: South Carolina recognizes the Internal Revenue Code (IRC) as amended through December 31, 2019, except as otherwise provided. If IRC sections adopted by South Carolina that expired on December 31, 2018 are extended, but otherwise not amended, by congressional enactment during 2020, these sections or portions thereof are also extended for South Carolina purposes in the same manner that they are extended for federal Income Tax purposes.
2020 Legislative Update: A list of significant changes in tax and regulatory laws and regulations enacted during the 2020 legislative session is available at
dor.sc.gov/policy.
Mailing Addresses:
Refund or Zero Return | Balance Due Return or S-WH | Estimated Tax (SC1120CDP), Tentative (SC1120T), or Voucher (SC1120V)
| Correspondence
|
---|
Refund or Zero ReturnSouth 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-WHSouth 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
|