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.
On receipt of this initial return, a Corporate Registration Filing Requirements letter (SC 1070L) will be mailed to you listing your corporate file number along with other important information. You should use this corporate file number on all future corporate returns, payment documents and/or correspondence directed 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. Questions about who is required to have a Certificate of Authority should contact the South Carolina Secretary of State’s Office. The requirements for a Certificate of Authority are in Chapter 15 of Title 33 of the South Carolina Code of Laws. The South Carolina Secretary State’s website is
www.scsos.com.