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Phone: 1-844-898-8542​​ 

​​​​​​​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.


​​S Corporation​

If a​ corporation has a valid Subchapter S election granted by the Internal Revenue Service and is doing business in South Carolina, the S Corporation Income Tax Return (SC1120S) must be filed. S Corporations are subject to an annual License Fee of .1% of capital and paid-in-surplus, plus $15. The License Fee cannot be less than $25. Both the Income Tax and License Fee are reported on form SC1120S. 

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
Failure to mail returns to the correct address may cause delays in processing. View for​​ms

​​​​​​​​​​​​​​​ ​​​​​​Due d​ates
File annually on or before the 15th day of the third month after the close of the taxable year except for the initial and/or final return.
The Tentative Corporate Tax Return (SC1120-T) is due on or before the 15th day of the third month after the close of the taxable year. 
The Withholding Tax on Income of NonResident Shareholders (SC1120S-WH​) with payment is due on or before the 15th day of the third month after the close of the taxable year. Failure to file this return, along with full payment of the tax due, by the due date will result in late file and pay penalties along with interest being imposed.
​​​​​​​​​​​​​​​ ​​​​​​Bu​siness 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
​ ​ ​

Frequently asked questions for S Corporations


Mailing Addresses

​​Refund or Zero ReturnBalance Due Return​ Estimated 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