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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.
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). 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. Corporate partners and members may not participate in composite returns.
The heading states the name, address, and FEIN of the partnership, S corporation or LLC. Do not use "Composite Return for" or "Shareholders/Partners of" in the name. Mark the box for filing a composite return. Mark "Single" filing status.
See SC Code Section
12-6-5030, SC Revenue Procedure
File the SC4868 to extend the time to file a composite return. Do not use the SC1120T or the federal form 7004. Extending the time to file a composite return does not extend the time to file the South Carolina S corporation (SC1120S) or partnership (SC1065) return.
Any tax estimated to be due must be paid with the timely filed extension.
Request your extension to file by paying your balance due on our free tax portal, MyDORWAY, at
dor.sc.gov/pay. Select Individual Income Tax Payment to get started. Your payment on MyDORWAY automatically submits your filing extension request. No additional form or paperwork is required. If filing the SC4868 by paper, mark the
Composite Filer box and mail the original with payment, if any.
See SC Revenue Procedure 17-2.
If you owe $15,000 or more in connection with any SCDOR return, you must file and pay electronically according to
SC Code Sections 12-54-250 and 12-54-210.
dor.sc.gov/biz-services for a list of electronic services.
SC8736 to request an extension of time to file the Partnership Tax return. The request for extension extends the filing due date for up to six months. An extension of time to file your Partnership Tax return does not extend the time to pay your nonresident Withholding Tax.
Pay online using our free tax portal, MyDORWAY, at
dor.sc.gov/pay. Select Business Income Tax Payment to get started. If you pay online, no additional form or paperwork is required.
If filing by paper, mail the SC8736 to the SCDOR at the address as shown on the front of the form and pay the balance due. When filing your SC1065, check the
Extension box on the front of the return.
A newly formed partnership can register with the SCDOR using our secure tax portal,
MyDORWAY. Select Register a New Business or Tax Account to get started. To submit your registration application by mail, use the
Filing a Partnership Tax return will automatically register you with the SCDOR. If this is your first return filed, check the box for Initial Return on the front of the
You will receive a Partnership Registration letter (SC1067) listing your partnership file number along with other important information. Use your FEIN and partnership file number on all Partnership Tax returns, payment documents, and correspondence submitted to the SCDOR.
Yes. Send a letter on company letterhead and signed by a partner to SCDOR, Registration/Database Maintenance, PO Box 125, Columbia SC 29214-0400.
NOTE: A change in ownership of greater than 50% requires all new registrations with the SCDOR. A change of 25% or more requires a new ABL (Alcoholic Beverage Licensing) account.
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.
SC1065 K-1 to each partner. Partnerships receiving passive activity income and losses from investments located within and outside of South Carolina must furnish partners with detailed accountings of these amounts.
Similar information must be furnished to partners who did not materially participate in the trade or business of a partnership engaged in multi-state operations. These partners may have nondeductible passive losses that cannot be used to offset interest and other business-related portfolio income apportioned to South Carolina.
Pay online using our free tax portal,
dor.sc.gov/pay. Select Business Income Tax Payment to get started.
If paying by check or money order, make payable to the SCDOR. Include name of the partnership, FEIN, and tax year in the memo. Attach payment to the paper return.