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

On receipt of this initial return, a Corporate Registration Filing Requirements letter (SC1070) will be mailed to you listing your corporate file number along with other important information. Include your FEIN and corporate file number 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’s Office. The SCDOR has no role in requiring a Certificate of Authority with the South Carolina Secretary of State’s Office to do business in South Carolina. For questions on who is required to have a Certificate of Authority, contact the South Carolina Secretary of State’s Office at scsos.com or 803-734-2158. The requirements for a Certificate of Authority are in Chapter 15 of Title 33 of the South Carolina Code of Laws. 

• An S Corporation files the SC1120S. The SC1120S is due by the 15th day of the third month after the tax year end.
• Extensions:  Request your extension to file by paying your balance due on our free online tax portal, MyDORWAY, at dor.sc.gov/pay. Select Business Income Tax Payment to get started. Your payment on MyDORWAY automatically submits your filing extension request. No additional form or paperwork is required. 
  
• If filing the SC1120-T by paper, be sure to include the name of the corporation and FEIN in the memo line of the check or money order. Attach payment to the form and mail to the address on the form. 
• If you do not anticipate owing a tax, and you requested a federal extension of time to file your federal Income Tax return, the SCDOR will accept a copy of the properly-filed federal extension as long as the Corporate Tax return is received within the extended time allowed by the IRS.
• Check the Extension box on the front of the return if you requested a South Carolina or federal extension.
  
• There is no extension of time for payment of Corporate Income Tax or License Fee. Any Income Tax or License Fee due must be paid by the due date to avoid late penalties and interest. 
• This extension request only extends time to file the SC1120S return and does not extend the SC1120S-WH, Withholding Tax on Income of Nonresident Shareholders.