Corporate Taxes:
C Corporation
S Corporation
Bank
Electric Cooperative
Eleemosynary
Public Utility
Savings & Loan
New for 2021:
Conformity: South Carolina recognizes the Internal Revenue Code (IRC) as amended through December 31, 2020, except as otherwise provided. If IRC sections adopted by South Carolina that expired on December 31, 2019 are extended, but otherwise not amended, by congressional enactment during 2021, 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.
2021 Legislative Update: A list of significant changes in tax and regulatory laws and regulations enacted during the 2021 legislative session is available at
dor.sc.gov/policy.
Due Dates:
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.
Business Income Tax Refund Status:
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 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
|
