Savings & Loan | South Carolina Department of Revenue

A Savings & Loan doing business in South Carolina must file a Savings and Loan Association Tax return, SC1104. The Corporate Income Tax rate on Savings & Loans is 6% on South Carolina taxable income.

Setting up your Savings & Loan Tax account

On your first return, check the Initial Return box.
Once your Corporate Income Tax account is registered, we will send you a Corporate Registration Filing Requirements letter (SC1070), which includes important information about your Savings & Loan filing requirements.

Corporate FAQs

Corporate Forms

Need help?

Phone: 803-898-3153
Email: CorpTax@dor.sc.gov

Check your SC Business Income Tax refund status!

You'll need your FEIN (Federal Employer Identification Number) and refund amount!

How to file and pay

The Savings & Loan Association Tax Return (SC1104) is due annually, regardless of any income or business to report in an accounting period.

Due date: Your return and payment are due by the 15th day of the fourth month after the end of your business year.

Taxpayers whose Savings & Loan liability is $15,000 or more in a filing period must file and pay all Savings & Loan taxes electronically.

File online

Regardless of your tax liability, we recommend you file online using an approved vendor.

filing options

File by paper

As long as your liability is less than $15,000 for the filing period, you can also file by paper using the Savings & Loan Association Tax Return (SC1104).

Request your extension to file by paying your balance due on our free online tax portal, MyDORWAY. Visit dor.sc.gov/pay, and select Business Income Tax Payment to get started.

Your payment on MyDORWAY automatically submits your filing extension request.
No additional paperwork required!

If you’re not making your extension request online, mail the SC1120T to the address on the form.

Be sure to include your correct FEIN on the SC1120T. Providing an incorrect FEIN results in processing delays and errors in posting payments.
Make your check payable to the SCDOR.
Include your name, FEIN, tax year, and SC1120T in the memo.
Do not send cash.

There is no extension of time to pay.

Pay online with MyDORWAY

MyDORWAY is the preferred way to securely make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal). Visit dor.sc.gov/pay or log in to your account to make a payment.

Need a MyDORWAY account? Sign up

Have questions? See MyDORWAY help

Savings & Loan associations must make Estimated Tax (or declaration) payments if their estimated tax (Income Tax less credits) is $100 or more.

Quarterly installments are due by the 15th day of the fourth, sixth, ninth, and twelfth months of the tax year.

The SCDOR recommends making your Estimated Tax payments on our free tax portal, MyDORWAY, by going to dor.sc.gov/pay:

Select Business Income Tax Payment
- TIP: If you have a MyDORWAY account, you can log in to schedule your payments.
Do not mail in your SC1120CDP paper form if you pay online.

If filing your SC1120CDP by paper:

Make your check payable to "SCDOR" and include your name, FEIN, tax year, and SC1120CDP in the memo.
Mail your SC1120CDP and payment in one envelope.

Mailing addresses

Refund or Zero Return	Balance Due Return	Estimated Tax (SC1120CDP), Tentative (SC1120T), or Voucher (SC1120V)	Correspondence
South Carolina Department of Revenue Corporate Refund PO Box 125 Columbia, SC 29214-0032	South Carolina Department of Revenue Corporate Tax PO Box 100151 Columbia, SC 29202	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

A Savings & Loan doing business in South Carolina must file a Savings and Loan Association Tax return, SC1104. The Corporate Income Tax rate on Savings & Loans is 6% on South Carolina taxable income.​

Setting up your Savings & Loan Tax account

Need help?

Check your SC Business Income Tax refund status!

How to file and pay

File online

File by paper

Request an extension of time to file

Pay online with ​​MyDORWAY

Make Estimated Tax payments to the SCDOR

Mailing addresses

A Savings & Loan doing business in South Carolina must file a Savings and Loan Association Tax return, SC1104. The Corporate Income Tax rate on Savings & Loans is 6% on South Carolina taxable income.

Pay online with MyDORWAY