South Carolina

State of South Carolina Business Income Tax Extensions

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IRS Form 7004


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General Instructions

South Carolina corporation tax returns are due by the 15th day of the 3rd month following the close of the tax year. For calendar year filers, this date is March 15. If you cannot file on time, you can get a South Carolina tax extension.

A South Carolina business extension will give you 6 more months to file your return, moving the due date to September 15 (for calendar year filers). However, an extension of time to file is not an extension of time to pay. Your South Carolina tax liability must be paid by the original deadline (March 15) to avoid interest and penalty charges.

The State of South Carolina recognizes the Federal business extension (IRS Form 7004). If you have a valid Federal extension and you owe zero South Carolina tax, you will automatically receive a South Carolina extension for the same period of time.

If you have any South Carolina tax due, you must use Form SC1120-T (Application for Automatic Extension of Time to File Corporation Tax Return) to request an extension. Submit Form SC1120-T with your extension payment by the original deadline (March 15). Or, you can file and pay your South Carolina tax extension electronically via DOR ePay:

For more information, please visit the South Carolina Department of Revenue website:

South Carolina State Income Tax Extension Forms


Form SC1120-T (Application for Automatic Extension of Time to File Corporation Tax Return):


Mail to the following address:

SC Department of Revenue


Columbia, SC  29214-0006