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. 

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 Corporate Income Tax 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. For questions on who is required to have a Certificate of Authority, contact the SCSOS 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 your SC1120-T by paper, make your check payable to SCDOR and include your name, FEIN, Income Tax period ending, and SC1120-T in the memo. Do not send cash. Mail your SC1120-T and payment in one envelope 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.