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Phone: 1-844-898-8542​​ 
Email: CorpTax@dor.sc.gov


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​​​​​​​BEGINNING OCTOBER 1, 2022: Paper forms will no longer be accepted
You will be required to electronically file and pay your returns after October 1, 2022​​. Read our latest article for more informatio​n and see other Accommodations Tax tips.

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​​Public Utility

A Public Utility doing business in South Carolina must file a Public Utility Tax return, SC1120U. ​The Corporate Income Tax rate on Public Utilities is 5% on South Carolina taxable income.

How to file and pay

Public Utilities are required to file the SC1120U annually with the SCDOR, regardless of any income or business in the accounting period. This includes the annual report, (Schedule D), which is part of the SC1120U, and payment of the License Fee.


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​File electronically with a third party​​
The SCDOR's ​online business services page provides instructions for setting up electronic filing with a third party vendor​, located under Corporate.​​

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Pay electronically on ​​M​yDORWAY
MyDORWAY​ is the preferred way to securely make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal). 
Need a MyDORWAY account?​ Sign up
Have questions? See MyDORWAY help

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File by paper

File using the Public Utility Tax Return (SC1120U).


​​​​​​​​​​​​​​​ ​​​​​​Due dates
Your SC1120U​ and your Corporate Tax and License Fee payments are due each year by the 15th day of the fourth month after the end of your business year.

​​​​​​​​​​​​​​​ ​​​​​​Business Income Tax Refund
Check the status of your current year South Carolina Business Income Tax refund by entering ​the following information on MyDORWAY:

  • FEIN (Federal Employer Identification Number)
  • Refund Amount
Mailing Addresses
​​Refund or Zero ReturnBalance Due ReturnEstimated Tax (SC1120CDP),  Tentative (SC1120T), or Voucher (SC1120V) 
​Correspondence
​​Refund or Zero Return​​South Carolina Department of Revenue
Corporate Refund
PO Box 125
Columbia, SC 29214-0032
Balance Due Return​ ​South Carolina Department of Revenue
Corporate Tax
PO Box 100151
Columbia, SC 29202
CDP, Tentative or S-WH​​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