Summary:
Public Utilities are subject to 5% income tax and license fee. The license fee takes 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 income tax and the license fee are reported on Form
SC1120U.
eServices:
MyDORWAY: Make your Corporate tax payment on MyDORWAY. No sign in required!
Electronic Funds Transfer (EFT)- Visit
GovOne to make SCDOR tax payments online OR call 1-800-834-7733 to make tax payments with operator assistance or over the Interactive Voice Response system. Taxpayers must complete and submit the Registration Application For Electronic Funds Transfer
D-128 before tax payments can be made via EFT.
2D Barcode: While not an electronic filing method, filing your SC1120 or SC1120S or SC1120TC by 2D Barcode producible software is the next best thing. The software produces a hard, paper copy of the corporate return with entire return’s data stored in the business card sized 2D barcode. This barcode is scanned by equipment at the SCDOR in just seconds.
Mailing Addresses:
| Refund or Zero Return | Balance Due Return | Estimated Tax (SC1120CDP), Tentative (SC1120T), or Voucher (SC1120V)
| Correspondence
|
|---|
Refund or Zero ReturnSouth 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-WHSouth 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
|