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South Carolina Department of Revenue
Corporate Tax
POC: Corporate Income Tax

Columbia, SC 29214-0136

Phone: 803-898-5000
Fax: 803-896-1682
Email:CorpTax@dor.sc.gov

 

​​​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. 

 

Forms:

SC1120U- Public Utility Tax Return

Due Dates:

  File annually on or before the 15th day of the fourth month after the close of the taxable year except for the initial and/or final return.

  Tentative Corporate Tax Return is due on or before the 15th day of the fourth month after the close of the taxable year.

Mailing Addresses:

​​Public Utility Returns CDP or Tentative
​​Public Utility Returns

South Carolina D​epartment of Revenue
Corporate
Columbia, SC 29214-0100

CDP or TentativeSouth Carolina Department of Revenue 

Corporate
Columbia, SC 29214-0006