Skip Ribbon Commands
Skip to main content
Sign In
CORPORATE
×

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​

Phone: 1-844-898-8542​
Email: CorpTax@dor.sc.gov

​​Corporate Taxes​

​
​​
​
​​
​ ​
​







New for 2024

Conformity: 

  • ​South Carolina recognizes the Internal Revenue Code (IRC) as amended through December 31, 2023, except as otherwise provided. 
  • If IRC sections adopted by South Carolina, that expired on December 31, 2023, are extended, but otherwise not amended, by congressional enactment during 2024:
    • ​these sections or portions thereof are also extended for South Carolina purposes, and
    • in the same manner that they are extended for federal Income Tax purposes.


2024 Legislative Update: A list of significant changes in tax and regulatory laws and regulations enacted during the 2024 legislative session is available at dor.sc.gov/policy.

Opening your Corporate Tax account with the SCD​​OR

​​Corporations transacting or conducting business in South Carolina must file a Corporate Tax retur​n.
  • Filing a Business Income Tax return automatically registers you with the SCDOR. On the first Business Income Tax return that you file, check the Initial Return box on the front of the return. 
  • All businesses, that have not already filed their CL-1 with the SCSOS must submit their CL-1 to the SCDOR within 60 days of conducting business in this state. 
  • You must pay the initial $25 Corporate License Fee when submitting your CL-1. 
  • The SCDOR has no role in requiring a Certificate of Authority with the SCSOS to do business in South Carolina. Contact the SCSOS with questions about the Certificate of Authority. The requirements for a Certificate of Authority are in Chapter 15, Title 33​ of the South Carolina Code of Laws. 
  • Once your Business Income Tax account is registered with the SCDOR, we’ll send you a Corporate Registration Filing Requirements letter (SC1070). This letter includes important information about your Corporate Income Tax filing requirements. 
  • To avoid processing delays, be sure to include your FEIN on all returns, payments, and correspondence sent to the SCDOR

 ​​Due Dates

All corporate taxable entities (other than S Corporations and Tax Exe​mpt Organizations) 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.

The Tentative Corporate Tax Return (SC1120-T) for all corporate taxable entities (other than S Corporations and Tax Exempt Organizations) is filed ​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.​

Business Income Tax Refund

To check the status of your current year South Carolina Business Income Tax refund, you will need to enter the following information on MyDORWAY:

  • FEIN (Federal Employer Identification Number)
  • Refund Amount

Mailing Addresses

​​Refund or Zero Return​Balance Due Return or S-WH​ ​Estimated Tax (SC1120CDP),  Tentative (SC1120T), or Voucher (SC1120V) 
​Correspondence
​​Refund or Zero Return​​South 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-WH​​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



​
SCDOR news SCDOR facebook SCDOR twitter SCDOR Instagram SCDOR LinkedIn SCDOR YouTube

Copyright © South Carolina Department of Revenue
All rights reserved