Skip Ribbon Commands
Skip to main content
Sign In
​​​​​​​BEGINNING OCTOBER 1, 2022: Paper forms will no longer be accepted
You will be required to electronically file and pay your returns after October 1, 2022​​. Read our latest article for more informatio​n and see other Accommodations Tax tips.


​​Public Utility

Public Utilities are subject to a 5% Income Tax and an annual License Fee. Compute the License Fee at 0.1% (rounded up) of the fair market value of property owned and used in South Carolina to conduct business, as determined by the SCDOR for the prior year's Property Tax. Public Utilities must add 0.3% (rounded up) of gross receipts from services rendered from regulated business in South Carolina during the prior tax year. The minimum License Fee is $25.

Gross receipts, as used in SC Code Section 12-20-100, include all receipts from operations in South Carolina, and other profit and loss items located in South Carolina. Income from intangibles used to conduct business in South Carolina is also included in gross receipts. For more information, see SC Regulation 117-1075.1 at​

How to file and pay

Generally, Corporate 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 business services page provides instructions for setting up electronic filing with a third party vendor​, located under Corporate.​​

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

File using the Public Utility Tax Return (SC1120U).

​​​​​​​​​​​​​​​ ​​​​​​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 (SC1120-T) is due on or before the 15th day of the fourth month after the close of the taxable year.​​ ​

​​​​​​​​​​​​​​​ ​​​​​​Business Income Tax Refund Status
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 Addresses
​​Refund or Zero ReturnBalance Due ReturnEstimated Tax (SC1120CDP),  Tentative (SC1120T), or Voucher (SC1120V) 
​​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