Corporate

CORPORATE ×

Summary

Forms

eServices

FAQ

Phone: 1-844-898-8542
Fax: 803-896-1682
Email: CorpTax@dor.sc.gov

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

Due Dates:

For all corporate taxable entities (other than S Corporations and eleemosynary) file annually on or before the 15th day of the fourth month after the close of the taxable year except for the initial and/or final return.

Tentative Corporate Tax Return (SC1120-T) is due for all corporate taxable entities except the eleemosynary on or before the 15th day of the fourth month after the close of the taxable year.

​​Corporate Taxes:

New for 2020:

Mailing Addresses:

Due Dates:

Corporate Taxes: