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These are the corporate forms:
Barcode Returns should be mailed to:
SCDOR Corporation Barcode
Columbia, SC 29214-0029
Non-barcode returns with a balance due would be mailed to:
SCDOR Corporation Return
Columbia, SC 29214-0033
Non-barcode returns with a zero balance due or requesting a refund would be mailed to:SCDOR Corporation Return
Columbia, SC 29214-0032
You will need to complete Form
C-268 (Certificate of Tax Compliance Request Form). Once you have completed the form, please mail it along with $60 that is non-refundable to:
The starting point in determining South Carolina taxable income is the corporation's federal taxable income. There are different tax rates for certain organizations. If you are filing:
In order to claim tax withheld from another source, the corporation(s) must include with the return a 1099-MISC, W2 or I-290 form(s). If this is an S Corporation, you must provide nonresident shareholders a 1099 MISC with “South Carolina Only” written at the top showing the amount of income paid and SC tax withheld from the nonresident shareholder. (Code Section
12-8-590). The department does not accept South Carolina Schedule K-1, Partner Information SC1065 or Settlement Statement. See Code Section
12-8-590(D) and Code Section
If the withholding statement is not provided with the return, the amount will be disallowed and an assessment issued if applicable. If you do not respond within 90 days from the date of assessment, you will have waived your right to appeal.
No, there is not a limited amount or percentage a corporation can carry forward to the next tax year.
Yes. This information should be updated each year on the annual report (Schedule D) when filing your corporate tax return. If there is a change in officers after your return has been filed, you may send a copy of the minutes indicating the changes to:SCDOR
License & Registration
P.O. Box 125 Columbia, SC 29214
A composite return is a single return filed by a partnership, S corporation, or Limited Liability Company (LLC) taxed as a partnership or S corporation on behalf of two or more nonresident participants.
Participants are limited to individuals, trusts or estates who are partners of the partnership, shareholders of the S corporation or members of an LLC taxed as an S corporation or Partnership. A composite return allows S corporations or partnerships to compute and report the SC income and tax attributable to electing nonresident shareholders or partners on a single tax return (SC1040 Individual Income Tax Return).
A composite return is filed using an
SC1040 SC Individual Income Tax Return. The heading states the name, address, and FEIN of the partnership, S corporation or LLC. There is no need to use "Composite Return for" or "Shareholders/Partners of" in the name. Mark the box for filing a composite return. Mark "Single" filing status.
NOTE: Corporate partners and members may not participate in composite returns.
A partnership, S corporation, or LLC taxed as a partnership or S corporation must compute the tax separately on each participant's share of income and add the tax together to arrive at the total tax due.
The methods available depend on whether the partner, shareholder or member has filed an
I-338 Composite Return Affidavit with the department through the partnership, S corporation or LLC. An
I-338 affidavit states that the partner, shareholder or member has no other income taxable to South Carolina.
The composite return must be signed by an authorized partner, an authorized officer of the S corporation, or an authorized member of the LLC. Attach a schedule showing the separate computations. Total the separate tax amounts and enter on the "tax" line of
SC1040, page 1.
Nonresident fiduciaries and individuals who are shareholders or partners may participate in the filing. All participating taxpayers must have the same tax year.
See S.C. Code Section
12-6-5030 and SC Revenue Procedure
A consolidated return may be filed on behalf of:
When submitting a declaration payment, indicate the income accounting period end on the
SC1120-CDP form – not the quarter end.
Yes. Taxpayers can file their South Carolina
1120/1120S (along with their federal corporate returns) electronically in a single transmission using third party tax preparation software. Check out our website for information on developers that support corporate
Fed/State electronic filing. Corporate returns for a tax year prior to 2006 or amended returns will NOT be eligible for electronic filing via the Fed/State method.
Corporations may pay income tax, estimated income tax, and license fee tax payments electronically free of charge by credit card or electronic funds withdrawal (EFW) through
MyDORWAY or by Electronic Funds Transfer (EFT).
Your SC corporate file number is required to ensure proper credit of returns filed and payments submitted. The incorrect file number will result in processing delays and errors in posting both the return information and any payments made.
For corporate tax payments submitted using MyDORWAY, there are three web based corporate payment applications noted below. No paper forms should be submitted if paying by
The company must first register with the SCDOR. Qualifying taxpayers must select a payment method. This is done by completing the Registration Application for Electronic Funds Transfer (D-128). The registration process takes up to three weeks. This form must be completed and submitted to the agency before tax payments can be made via EFT. After transmitting your payments electronically, be sure to check the EFT block on your return.
If you have additional questions or would like further information, please call the SCDOR at 800-476-0311 or in the Columbia area dial 803-896-1715. We may also be reached by fax at 803-896-1779 or write to SCDOR, EFT/EDI Help Desk, Columbia, SC 29214-0016.
The advantages of making payments through the program:
Appropriate forms must be sent with all remittances to assure accurate posting to your account. You may obtain forms on our website . Business accounts should include name, SC File Number and FEIN on both the form and the check. Without proper documentation, the SCDOR cannot assure that your funds will be credited to the correct account; thus, possibly resulting in a delinquent notice with tax, penalty and interest charges.
Remittance by Check:
SCDOR offers many
electronic filing and payment options. Pay online using
MyDORWAY, which includes Electronic Funds Withdrawal (EFW or bank draft) and Credit Card (Master or Visa Card). You may use this service to make the following payments online:
Yes. If your corporation is dormant or you do not have any income or business to report in an accounting period, you are still required to file a corporate tax return, including the annual report (Schedule D) (which is part of the corporate tax return) and pay any tax or license fee due each year by the fifteenth day of the third month after the end of your business year. There is a minimum $25 license fee due annually.
If you do not have any income or business activity, a South Carolina corporate return is still required to be filed from the date the charter/authority is granted with the South Carolina Secretary of State (SCSOS) through the date of voluntary dissolution /withdrawal recorded with the SCSOS.
If you have discontinued your business, it is necessary to file the dissolution papers or withdrawal documents (foreign corporations) with the SCSOS. (See dissolution information)
A short period return will be required if the corporation registers before the fifteenth day of the month. Other reasons for a short period return include: new corporation filing, accounting period change, or for a corporation that has dissolved.
Failure to file all returns can result in your account being forfeited by the SCSOS.
South Carolina Corporation dissolution requires the filing of Articles of Dissolution with the SC Secretary of State Office (SCSOS). Instructions for dissolution, merging, or authorization for withdrawal are available from the SCSOS at (803) 734-2158 or
If you have discontinued your business, we will close your corporate account with the SCDOR. A final return should be filed with the SCDOR through your income tax period ending which coincides with your stamped recorded dissolution date received from the SCSOS. Please be advised that SC Code Section
33-14-103 provides that a domestic corporation remains in business until it closes its account with the SCSOS, and that SC Code Section
33-15-200 provides that a foreign corporation may not withdraw from this State until it obtains a certificate of withdrawal from the SCSOS. Form
I-349 must be attached to your final corporate income tax return.
If you checked Closed: Merged, Reorganized, Dissolved, Withdrawn - see details below:Merged – Corporations must file Articles of Merger with SCSOS in order to merge with another entity.
Reorganized – It will depend on how you are going to reorganize. Example:
A person may organize a domestic LLC by filing the Articles of Organization with the South Carolina Secretary of State (SCSOS). A person may qualify a foreign LLC to do business in South Carolina by filing an Application for Certificate of Authority to Transact Business with the SCSOS. The current fee for each is $110.
Yes, an LLC must file a CL-1 when they elect to be treated as a corporation for tax purposes.
An LLC must file a Form SC1120 or SC1120S when they elect to be treated as a corporation for tax purposes.
No. Since you have the option to file as a corporation (SC1120), partnership (SC1065) or individual (SC1040 Schedule C, E or F), your corporate file number will not be assigned until you have filed your first tax return. Therefore, you will need to file a paper return. Once the return has been processed, a file number will be issued and correspondence will be mailed to the taxpayer.