Filing a corporate tax return with the SCDOR automatically registers you with the SCDOR. If this is your first return, check the box for Initial Return on the actual tax return.

Once your Corporate Income Tax account is registered with the SCDOR, we will send you a Corporate Registration Filing Requirements letter (SC1070). This letter includes important information about your Public Utility filing requirements.  To avoid processing delays, be sure to include your FEIN on all returns, payments, and correspondence sent to the SCDOR.

You are required to file a CL-1 (Initial Annual Report of Corporations) and pay a one-time $25 initial corporate License Fee within 60 days of doing business or using capital in the state of South Carolina. This fee should be paid to the SCDOR if you have not already done so with the South Carolina Secretary of State (SCSOS). The SCDOR has no role in requiring a Certificate of Authority with the SCSOS to do business in South Carolina. Questions about who is required to have a Certificate of Authority should contact the SCSOS. The requirements for a Certificate of Authority are in Chapter 15 of Title 33 of the South Carolina Code of Laws. Visit the SCSOS website for more information.

• ​An Initial Annual Report (CL-1) is required to be filed by both Qualified and Non-Qualified Corporations.
• A South Carolina return is to be filed, regardless of the activity, from the date the charter/authority is granted through the date of voluntary dissolution/withdrawal. If you fail to file a tax return, your corporation will not be in good standing with the SCDOR and the South Carolina Secretary of State (SCSOS). Your account status will result in Forfeiture and Administrative Dissolution. This is public information posted on the SCSOS website. Forms and instructions for dissolution and withdrawal are available on the SCSOS website or by calling 803-734-2158.
• Include your FEIN on all returns and correspondence sent to the SCDOR.
• The period covered by the South Carolina corporate return must be the same as that covered by the federal return.
• The corporation is required to pay 100% of the total Income Tax due in quarterly estimated payments, even in the first year of filing. SC1120-CDP provides corporate declaration payment coupons for you to file and pay your quarterly Estimated Tax payments. Pay online using our free online tax portal, MyDORWAY at dor.sc.gov/pay. When filing your corporate return, complete SC2220 to compute underpayment penalties.
• When claiming tax withheld payments on your Public Utility Tax return, be sure to attach 1099s or I-290s to support the withholding you are claiming.​ We do not accept South Carolina Schedule K-1, Partner Information (SC1065) or Settlement Statements as support for tax withheld payments.