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Partnership Income Tax

South Carolina taxable income of a partnership is the same as federal partnership taxable income with certain South Carolina modifications.​

Getting Started

  • A Partnership must reflect two or more partners. 
  • Multi-state partnerships must directly allocate certain items and apply an apportionment ratio to the remaining income (loss) of the partnership. 
  • Taxable income (loss) of a partnership flows through and is taxable to the partners in the same manner as for federal partnership income. 
  • South Carolina income taxable to nonresident partners is subject to withholding by the partnership at a 5% rate. Nonresident partners providing affidavits of their intention to file or who are included in a composite return filed by the partnership on behalf of all of its nonresident partners are exempt from the withholding requirement. 

Opening your Partnership account with the SCDOR
  • Filing a Partnership Tax return automatically registers you with the SCDOR. On your first return, check the Initial Return box on the front of the SC1065. 
  • You will receive a Partnership Registration letter (SC1067) with important information about your account. Use your FEIN on all Partnership Tax returns, payment documents, and correspondence submitted to the SCDOR. 
  • Every partnership (including any multiple member LLC not taxed as a corporation), domestic or foreign, doing business or owning property in South Carolina must file SC1065.​

How to file and pay

Partnership taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.

​File electronically with a third party​​
The SCDOR's ​online busine​ss services page provides instructions for setting up electronic filing with a third party vendor​, located under Partnership.​​

Pay electronically on ​​M​yDORWAY
MyDORWAY​ is the preferred way to securely make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal). 
Need a MyDORWAY account?​ Sign up
Have questions? See MyDORWAY help

​​​ ​
File by paper
Failure to mail returns ​to the correct address may cause delays in processing. Vie​w​ forms

​​​​​​​​​​​​​​​ ​​​​​​Payments & due dates
Annual returns and your Partnership Tax payments are due each year by the 15th day of the third month after the end of your business year. 
Payment of withholding tax is due along with the filing of the return by the 15 day of the third month after year end. 
An extension to file is not an extension to remit the withholding tax due. ​

​​​​​​​​​​​​​​​ ​​​​​​Business Income Tax Refund
Check the status of your current year South Carolina Business Income Tax refund by entering ​the following information on MyDORWAY:

  • FEIN (Federal Employer Identification Number)
  • Refund Amount
​ ​ ​ ​

Mailing Address:

Payment Included ​No Payment Extension (SC8736)​Correspondence
Payment Included:

South Carolina Department of Revenue​
Taxab​le Partnership ​
PO Box 125
Colum​bia, SC 29214-0036

​No Payment:

​South Carolina Department of Revenue
Nontaxable Partnership
PO Box 125
Columbia, SC 29214-0037


South Carolina Department of Revenue
Taxable Extension​
PO Box 125
Columbia, SC 29214-0036

​South Carolina Department of Revenue 
PO Box 125
Columbia, SC 29214-0400