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Savings and Loan Associations doing business in South Carolina are required to register with the SCDOR and pay a 6% tax on their net income. Savings and Loan Associations do not pay a License Fee.
Filing a Savings and Loan Association Tax return automatically registers you with the SCDOR. If this is your first return filed, check the Initial Return box on the front of the
SC1104. 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 Savings & Loan filing requirements. To avoid processing delays, be sure to include your FEIN on all returns, payments, and correspondence sent to the SCDOR.
The SCDOR has no role in requiring a Certificate of Authority with the South Carolina Secretary of State’s Office (SCSOS) to do business in South Carolina. The requirements for a Certificate of Authority are in Chapter 15 of Title 33 of the South Carolina Code of Laws. For questions about who is required to have a Certificate of Authority, contact the SCSOS.
Generally, Corporate taxpayers whose South Carolina tax liability is $15,000 or more per filing period
must file and pay electronically.