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Filing a corporate tax return with the SCDOR registers you automatically with the SCDOR. If this is your first return being filed, check the box for Initial Return on the tax return. On receipt of this initial return, a Corporate Registration Filing Requirements letter (SC 1070L) will be mailed to you listing your South Carolina corporate file number along with other important information. You should use this corporate file number on all future corporate returns, payment documents and/or correspondence directed to the SCDOR.
The SCDOR has no role in requiring a Certificate of Authority with the South Carolina Secretary of State’s Office (SCSOS) to do business in South Carolina. Questions about who is required to have a Certificate of Authority should be directed to the SCSOS.
The requirements for a Certificate of Authority are in
Chapter 15 Title 33 of the South Carolina Code of Laws.
The federal extension will be accepted as a South Carolina extension if the corporate return is received within the time as extended by the Internal Revenue Service.
Corporations filing a consolidated return should file a single South Carolina extension. A federal extension will be accepted. Check the box on the tax return if you filed a federal or state extension.
Corporations must make estimated tax (or declaration) payments if their estimated tax (income tax less credits) is determined to be $100 or more. Quarterly installments are due by the fifteenth day of the fourth, sixth, ninth, and twelfth months of the tax year.
SC1120-CDP provides corporate declaration payment coupons for you to file and pay your quarterly estimated tax payments. Alternatively, quarterly declaration payments may be made through MyDORWAY. Complete
SC2220 to compute underpayment penalties.