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

Summary:

Electric Cooperatives are not subject to income tax, but rather a license fee that consists of two components. The fair market value of property owned and used in the conduct of business in South Carolina times .1% plus .3% of gross receipts derived from services rendered from regulated business within South Carolina during the preceding tax year. The license fee cannot be less than $25. The license fee is reported on Form CL-4 .

Mailing Addresses:

​​Refund or Zero ReturnBalance Due ReturnTentative (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

 

Due Dates:

   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.