South Carolina Business Tax Extension LLC / Partnership – S Corporation – C Corporation – Fiduciary
Connect with a U.S.-based CPA or Enrolled Agent to prepare and file your South Carolina business return. Upfront pricing, secure document upload, no surprises.
Connect with a TaxPro →South Carolina Business Tax Extension – LLC / Partnership
SC Form SC1120-T | South Carolina Corporate Extension • LLC / PartnershipSouth Carolina LLC & Partnership Tax Extension
South Carolina LLCs and partnerships with South Carolina source income file Form SC1065 (South Carolina Partnership Return) with the South Carolina Department of Revenue. The return is due March 16, 2026, and a six-month extension to September 15, 2026 is available. South Carolina automatically follows the federal Form 7004 extension for LLC and partnership returns–no separate South Carolina extension form is required–provided all South Carolina income tax owed is paid by March 16, 2026. South Carolina taxes each LLC member's distributive share at the individual income tax rate, with a top rate of 6.2%.
Extending a South Carolina LLC or Partnership Return
File IRS Form 7004 before March 16, 2026 to extend the South Carolina Form SC1065 return to September 15, 2026. Pay all South Carolina income tax owed, including any composite tax for nonresident members, by March 16, 2026 through MyDORWAY or by mailing a payment to: SC Department of Revenue, Corporation Return, PO Box 100151, Columbia, SC 29202. South Carolina requires withholding or composite tax payments for LLC members who are nonresidents of South Carolina–these payments are due by March 16, 2026 and are not extended.
SC LLC Extension Steps
- File IRS Form 7004 before March 16, 2026 to extend the South Carolina Form SC1065 return to September 15, 2026–no separate state extension form is needed.
- Pay all South Carolina income tax, including composite or withholding amounts for nonresident members, by March 16, 2026 through MyDORWAY or by mail.
- Confirm whether the optional South Carolina composite return applies and include those payments with the March 16, 2026 deadline.
- File the completed Form SC1065 with the South Carolina Department of Revenue by September 15, 2026.
Working with a Tax Professional
LLC / Partnership returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your South Carolina return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the South Carolina return by September 15, 2026
How to Pay
South Carolina requires online payment for tax amounts of $750 or more. Submit electronically via the South Carolina Online Tax Extension Payment portal. For amounts under $750, complete SC Form SC1120-T | South Carolina Corporate Extension and mail with your payment.
South Carolina Online Payment Portal
Submit electronically through the South Carolina Online Tax Extension Payment system. Required for all payments $750 and above.
SC Form SC1120-T | South Carolina Corporate Extension by Check
Download SC Form SC1120-T | South Carolina Corporate Extension and mail with your check or money order. Include your EIN and tax year on the check.
Corporation Return
PO Box 100151, Columbia, SC 29202
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 0.5% per month on unpaid tax, up to 25%. |
LLC / Partnership Quick Reference
| State Abbreviation | SC |
| Entity Type | LLC / Partnership |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | SC Form SC1120-T | South Carolina Corporate Extension |
| Online Payment | South Carolina Online Tax Extension Payment |
| State Agency | South Carolina Department of Revenue |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 0.5% per month on unpaid tax, up to 25%. |
South Carolina Business Tax Extension – S Corporation
SC Form SC1120-T | South Carolina Corporate Extension • S CorporationSouth Carolina S Corporation Tax Extension
South Carolina S corporations file Form SC1120-S (South Carolina S Corporation Return) with the South Carolina Department of Revenue. The return is due March 16, 2026, and a six-month extension to September 15, 2026 is available. South Carolina automatically honors the federal Form 7004 extension for S corporation returns–no separate South Carolina extension form is required–provided all South Carolina S corporation income tax is paid by March 16, 2026. South Carolina taxes S corporation income at the individual level, and the entity itself is generally not subject to the South Carolina corporate income tax.
How to Extend a South Carolina S Corporation Return
File IRS Form 7004 before March 16, 2026 to extend the South Carolina Form SC1120-S return to September 15, 2026. Pay all South Carolina S corporation income tax, including composite or withholding tax for nonresident shareholders, by March 16, 2026 through MyDORWAY or by mailing a payment to: SC Department of Revenue, Corporation Return, PO Box 100151, Columbia, SC 29202. South Carolina offers a composite return option for nonresident shareholders–if elected, the composite payment is due by March 16, 2026 regardless of extension.
SC S Corporation Extension Checklist
- File IRS Form 7004 before March 16, 2026 to extend the South Carolina Form SC1120-S return to September 15, 2026–no separate SC extension form is required.
- Pay all South Carolina S corporation income tax, including composite amounts for nonresident shareholders, by March 16, 2026 through MyDORWAY or by mail.
- Confirm whether South Carolina nonresident withholding or composite return obligations apply and include those payments by March 16, 2026.
- File the completed Form SC1120-S with the South Carolina Department of Revenue by September 15, 2026.
Working with a Tax Professional
S Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your South Carolina return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the South Carolina return by September 15, 2026
How to Pay
South Carolina requires online payment for tax amounts of $750 or more. Submit electronically via the South Carolina Online Tax Extension Payment portal. For amounts under $750, complete SC Form SC1120-T | South Carolina Corporate Extension and mail with your payment.
South Carolina Online Payment Portal
Submit electronically through the South Carolina Online Tax Extension Payment system. Required for all payments $750 and above.
SC Form SC1120-T | South Carolina Corporate Extension by Check
Download SC Form SC1120-T | South Carolina Corporate Extension and mail with your check or money order. Include your EIN and tax year on the check.
Corporation Return
PO Box 100151, Columbia, SC 29202
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 0.5% per month on unpaid tax, up to 25%. |
S Corporation Quick Reference
| State Abbreviation | SC |
| Entity Type | S Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | March 16, 2026 |
| Extended Filing Deadline | September 15, 2026 |
| Payment Due | March 16, 2026 (100% of tax owed) |
| Payment Form | SC Form SC1120-T | South Carolina Corporate Extension |
| Online Payment | South Carolina Online Tax Extension Payment |
| State Agency | South Carolina Department of Revenue |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 0.5% per month on unpaid tax, up to 25%. |
South Carolina Business Tax Extension – C Corporation
SC Form SC1120-T | South Carolina Corporate Extension • C CorporationSouth Carolina C Corporation Tax Extension
South Carolina C corporations file Form SC1120 (South Carolina Corporation Income Tax Return) with the South Carolina Department of Revenue. The return is due April 15, 2026, and a six-month extension to October 15, 2026 is available. South Carolina automatically honors the federal Form 7004 extension for C corporation returns–no separate South Carolina extension form is required–provided all South Carolina corporate income tax is paid by April 15, 2026. South Carolina's corporate income tax rate is a flat 5% on South Carolina net income. South Carolina also imposes a license fee of 0.1% of capital stock and paid-in surplus, with a minimum of $25.
Requesting a South Carolina C Corporation Extension
File IRS Form 7004 before April 15, 2026 to extend the South Carolina Form SC1120 return to October 15, 2026. Pay all South Carolina corporate income tax and the license fee by April 15, 2026 through MyDORWAY or by mailing a payment to: SC Department of Revenue, Corporation Return, PO Box 100151, Columbia, SC 29202. South Carolina C corporations apportioning income to multiple states use a single-sales-factor apportionment formula–complete the South Carolina sales factor analysis before April 15, 2026 to accurately calculate the extension payment.
South Carolina C Corporation Extension Checklist
- File IRS Form 7004 before April 15, 2026 to extend the South Carolina Form SC1120 return to October 15, 2026–no separate SC extension form is needed.
- Pay South Carolina corporate income tax (5%) and the license fee by April 15, 2026 through MyDORWAY or by mail to avoid penalty.
- Apply the South Carolina single-sales-factor formula to estimate corporate income tax accurately before April 15, 2026.
- File the completed Form SC1120 with the South Carolina Department of Revenue by October 15, 2026.
Working with a Tax Professional
C Corporation returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your South Carolina return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the South Carolina return by October 15, 2026
How to Pay
South Carolina requires online payment for tax amounts of $750 or more. Submit electronically via the South Carolina Online Tax Extension Payment portal. For amounts under $750, complete SC Form SC1120-T | South Carolina Corporate Extension and mail with your payment.
South Carolina Online Payment Portal
Submit electronically through the South Carolina Online Tax Extension Payment system. Required for all payments $750 and above.
SC Form SC1120-T | South Carolina Corporate Extension by Check
Download SC Form SC1120-T | South Carolina Corporate Extension and mail with your check or money order. Include your EIN and tax year on the check.
Corporation Return
PO Box 100151, Columbia, SC 29202
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 0.5% per month on unpaid tax, up to 25%. |
C Corporation Quick Reference
| State Abbreviation | SC |
| Entity Type | C Corporation |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | SC Form SC1120-T | South Carolina Corporate Extension |
| Online Payment | South Carolina Online Tax Extension Payment |
| State Agency | South Carolina Department of Revenue |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 0.5% per month on unpaid tax, up to 25%. |
South Carolina Business Tax Extension – Fiduciary
SC Form SC4868 | South Carolina Fiduciary Extension • FiduciarySouth Carolina Fiduciary Tax Extension
South Carolina trusts and estates with South Carolina source income file Form SC1041 (South Carolina Fiduciary Return) with the South Carolina Department of Revenue. The return is due April 15, 2026, and a six-month extension to October 15, 2026 is available. South Carolina automatically honors the federal Form 7004 extension for fiduciary returns–no separate South Carolina extension form is required–provided all South Carolina fiduciary income tax owed is paid by April 15, 2026. South Carolina fiduciary income tax rates follow the individual income tax rate schedule, with a top rate of 6.2%.
Extending a South Carolina Fiduciary Return
File IRS Form 7004 before April 15, 2026 to extend the South Carolina Form SC1041 return to October 15, 2026. Pay all South Carolina fiduciary income tax by April 15, 2026 through MyDORWAY or by mailing a payment to: SC Department of Revenue, Corporation Return, PO Box 100151, Columbia, SC 29202. South Carolina taxes the income of resident trusts–those created by a South Carolina resident or administered by a South Carolina trustee–on all income regardless of source. Nonresident trusts pay South Carolina tax only on South Carolina-source income.
SC Fiduciary Extension Checklist
- File IRS Form 7004 before April 15, 2026 to extend the South Carolina Form SC1041 return to October 15, 2026–no separate SC extension form is needed.
- Pay all South Carolina fiduciary income tax by April 15, 2026 through MyDORWAY or by mail to avoid penalty and interest.
- Confirm the trust's South Carolina residency classification before computing the extension payment.
- File the completed Form SC1041 with the South Carolina Department of Revenue by October 15, 2026.
Working with a Tax Professional
Fiduciary returns carry unique complexities – a licensed CPA or Enrolled Agent can navigate the details and ensure your South Carolina return is filed accurately and on time.
- Get matched with a verified U.S.-based CPA or Enrolled Agent
- Upload your business documents via secure drag-and-drop
- Review your return with transparent, upfront pricing
- Your TaxPro files the South Carolina return by October 15, 2026
How to Pay
South Carolina requires online payment for tax amounts of $750 or more. Submit electronically via the South Carolina Online Tax Extension Payment portal. For amounts under $750, complete SC Form SC4868 | South Carolina Fiduciary Extension and mail with your payment.
South Carolina Online Payment Portal
Submit electronically through the South Carolina Online Tax Extension Payment system. Required for all payments $750 and above.
SC Form SC4868 | South Carolina Fiduciary Extension by Check
Download SC Form SC4868 | South Carolina Fiduciary Extension and mail with your check or money order. Include your EIN and tax year on the check.
Corporation Return
PO Box 100151, Columbia, SC 29202
Late Filing & Payment Penalties
| Penalty Type | Amount |
|---|---|
| Failure to File | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay | 0.5% per month on unpaid tax, up to 25%. |
Fiduciary Quick Reference
| State Abbreviation | SC |
| Entity Type | Fiduciary |
| Extension Status | Automatic with approved IRS Form 7004 |
| Original Filing Deadline | April 15, 2026 |
| Extended Filing Deadline | October 15, 2026 |
| Payment Due | April 15, 2026 (100% of tax owed) |
| Payment Form | SC Form SC4868 | South Carolina Fiduciary Extension |
| Online Payment | South Carolina Online Tax Extension Payment |
| State Agency | South Carolina Department of Revenue |
| Failure to File Penalty | 5% of unpaid tax per month, up to 25%. |
| Failure to Pay Penalty | 0.5% per month on unpaid tax, up to 25%. |
Extended? Your South Carolina Business Return Deadline Is Coming Up.
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