Skip Ribbon Commands
Skip to main content
Sign In

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​

Phone: 1-844-898-8542 

Fax: 803-896-1682
Email: CorpTax@dor.sc.gov

 

Summary:

​Every corporation or unincorporated entity operating in South Carolina that is required to file the federal Form 990-T to report unrelated business income must file a SC990-T with the SCDOR and is subject to 5% income tax. A license fee is not required.

Filing Requirements:

  • Tax-exempt organizations with unrelated business income must file returns no later than the 15th day of the fifth month following the close of the taxable year.
  • Use Form SC990-T Nonprofit Organization with unrelated business income.

Mailing Addresses:

​​Refund or Zero ReturnBalance Due ReturnEstimated 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

Due Dates:

  The Eleemosynary return is due on or before the 15th day of the fifth month after the close of the taxable year.

  SC1120-T for the eleemosynary is due on or before the 15th day of the fifth month after the close of the taxable year.