South Carolina corporate income tax return with the annual report

File the corporate income tax return with the annual report with the South Carolina Department of Revenue and pay the fee ($25 license fee plus license tax on capital, with the income tax at 5%).

When: By the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year).
Agency: South Carolina Department of Revenue
Form: SC1120 with the annual report schedule
Applies to: Corporations; C corporations registered in South Carolina.
Fee: $25 license fee plus license tax on capital, with the income tax at 5%
If missed: 5% a month late, up to 25%
Source: dor.sc.gov, read October 22, 2026

Jay explains

South Carolina corporations file their annual report as part of the state corporate tax return with the Department of Revenue, not with the Secretary of State. A C corporation files Form SC1120 by the 15th day of the fourth month after the year ends, April 15 for a calendar year, with the annual report schedule and the $25 license fee; an S corporation files SC1120S by the 15th day of the third month, which is the pass through return on this calendar. LLCs taxed as partnerships file no annual report in South Carolina.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

April 15, 2027
April 15, 2028

Also in South Carolina

South Carolina charitable organization registration renewal South Carolina corporate estimated tax payment South Carolina pass through entity return South Carolina personal income tax return with business income South Carolina unemployment insurance wage report South Carolina annual withholding reconciliation South Carolina sales tax return

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What kind of organization is it?

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State of formation

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Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.

Where is it based? The state of the office, or of most of the people

A company based outside its state of formation is registered in both and files in both.

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Date registered in each other state

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Fiscal year ends in

Date of formation

Needed for states that key filings to the anniversary of formation.

Annual revenue

Some taxes start at a revenue threshold.

We pay independent contractors We offer a retirement plan (401(k), SIMPLE, SEP)

Outside the United States We hold a bank or financial account outside the US A person or company outside the US owns 25% or more of it We own 10% or more of a company outside the US We pay people or companies outside the US

Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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