Corporation Reinstatement and Revival Requirements in South Carolina

At a glance

Requirements one by one

Confirm that the corporation was administratively dissolved

Sections 33-14-200 and 33-14-210 cover administrative dissolution for specified defaults: unpaid franchise or Chapter 7 taxes or penalties, a missed Department of Revenue annual report, registered-agent or registered-office failures, expiry of a duration stated in the articles, or failure to file a required tax return after the statutory notice. A corporation ordinarily receives 60 days after the Secretary of State mails notice to correct or disprove the identified ground.

After dissolution, the corporation continues to exist but may conduct only the business needed to wind up and liquidate. Its registered agent's authority does not end merely because the corporation was dissolved. Voluntary and judicial dissolutions use different statutory routes.

The application combines corporate facts, cure certifications, and tax clearance

Section 33-14-220 requires the corporate name and effective dissolution date. The application must state that the dissolution grounds did not exist or have been eliminated and that the corporate name satisfies § 33-4-101.

The application must also contain a South Carolina Department of Revenue certificate stating that every tax, penalty, and item of interest owed by the corporation has been paid, whether or not assessed. Current Form F0047 separately asks for the incorporation date and a description of the eliminated grounds.

The paper form requires two copies

Current Form F0047 has signature, printed-name, and capacity lines. It does not state that a board vote, particular corporate office, notarization, oath, or perjury declaration is required.

For a paper submission, the form instructions require two copies—either two originals or an original and conformed copy—and a self-addressed stamped envelope if the filer wants a filed copy returned by mail. The Secretary of State's forms page also offers online filing and says that route provides faster processing.

Reinstatement is retroactive

Once the Secretary of State accepts a correct application, the office cancels the certificate of dissolution and prepares and files a certificate of reinstatement. The reinstatement takes effect as of the administrative-dissolution date, and the corporation resumes business as though the dissolution never occurred.

Section 33-14-220 does not state a separate exception for a third party that relied on the dissolution. That relation-back rule does not itself answer whether a separate license is restored or resolve a fact-specific contract, lawsuit, limitations, tax, or personal-liability issue.

What trips people up

• The Revenue certificate is part of the application. A statement by the corporation that it cured the problem does not replace the Department of Revenue certificate covering taxes, penalties, and interest.
• The 60-day period is the pre-dissolution cure period, not the reinstatement deadline. After administrative dissolution takes effect, § 33-14-220 permits an application at any time.
• The filing fee is separate from the corporation's arrears. The application costs $25, while the amount needed for the Revenue certificate depends on what the corporation owes.
• The paper instructions call for two copies. Include the return envelope if a filed paper copy should come back by mail.

Common questions

Must the corporation pay amounts that have not yet been assessed? Yes. The required Department of Revenue certificate covers all taxes, penalties, and interest owed, “whether assessed or not.”

Is there a statutory deadline to apply? No outside limit appears in this route. Section 33-14-220 says an eligible corporation may apply “at any time” after the effective dissolution date.

Does the application need notarization? Current § 33-14-220 and Form F0047 state no notarization or acknowledgment requirement. The paper form requires the signer's name, signature, and capacity.

Statutes and sources

• S.C. Code § 33-14-200 — grounds for administrative dissolution. Official South Carolina Code (accessed 2026-08-02).
• S.C. Code § 33-14-210 — notice, cure period, and limited post-dissolution activity. Official South Carolina Code (accessed 2026-08-02).
• S.C. Code § 33-14-220 — reinstatement application, open filing window, Revenue certificate, and relation back. Official South Carolina Code (accessed 2026-08-02).
• S.C. Code § 33-1-220 — $25 filing charge. Official South Carolina Code (accessed 2026-08-02).
• South Carolina Secretary of State Form F0047 — current application, signature fields, two-copy paper instructions, and filing address. Official form (accessed 2026-08-02).
• South Carolina Secretary of State downloadable forms page — current $25 listing and online-filing availability. Official forms page (accessed 2026-08-02).