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South Carolina Department of Revenue
Corporate Income Columbia, SC 29214-0025
Filing a corporate tax return with the South Carolina Department of Revenue (SCDOR) automatically registers you with the SCDOR. Check the box for Initial Return on the actual tax return if it is your first time filing. Upon receipt of this initial return, you will receive your Corporate Registration Filing Requirements letter (SC 1070L), 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.
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 be directed to 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.