Corporation Annual/Biennial Compliance and Good-Standing Packet - South Carolina
SOUTH CAROLINA CORPORATION ANNUAL-COMPLIANCE AND STATUS PACKET
Department split. South Carolina's recurring corporation annual report is filed with the Department of Revenue as part of the corporate tax workflow, not as an ordinary stand-alone Secretary of State annual report. This packet does not prepare a tax return.
1. CORPORATE RECORD
| Item | Verified information |
|---|---|
| Exact name / SOS ID | [________________________________] |
| ☐ Domestic ☐ Foreign | [________________________________] |
| ☐ C corporation ☐ S corporation | [________________________________] |
| Taxable year end | [__/__/____] |
| Registered office and agent | [________________________________] |
2. DOR CALENDAR GATE
| Classification | Current return/report deadline |
|---|---|
| C corporation / SC1120 | 15th day of the 4th month after tax year end |
| S corporation / SC1120S | 15th day of the 3rd month after tax year end |
Section 12-20-20 states the general annual-report rule as the 15th day of the fourth month; the current DOR instructions supply the S-corporation schedule. An extension does not extend the time to pay the license fee.
3. ANNUAL-REPORT DATA HANDOFF
☐ Tax professional received the corporation's name/jurisdiction, registered office/agent, principal office, directors, principal officers, business description, and authorized/issued shares.
☐ License fee was calculated by the tax professional under the current DOR forms; the statutory general minimum is $25.
☐ Filed return/report, payment evidence, and Schedule D officer changes retained.
4. SOS AND TAX STATUS
☐ Secretary of State entity status checked separately from DOR account compliance.
☐ Certificate of Tax Compliance requested only when the transaction or reinstatement route requires it.
☐ Tax-return preparation, payroll/sales tax, and regulated-license renewals remain outside this packet.
SOURCES AND REFERENCES
- South Carolina Code, Title 12 Chapter 20
- South Carolina DOR corporate FAQs
- South Carolina Secretary of State business entities
Current DOR/SOS split, general and entity-specific deadlines, report fields, minimum license fee, and amendment activity verified 2026-07-29.
About this template
- Last updated
- July 29, 2026
- Citations checked
- July 29, 2026
- Jurisdiction
- South Carolina
- Category
- Corporate & Business
Legal authority
- S.C. Code Ann. §§ 12-20-20, 12-20-30, and 12-20-50
Corporate documents govern how a company makes decisions, records them, and handles disputes between owners, directors, and officers. Proper corporate paperwork is what lets a business take advantage of limited liability, pass clean audits, and survive an acquisition or investor review. Skipping formalities like written resolutions and signed consents is one of the fastest ways for a business owner to lose personal asset protection.
Not legal advice
This template is provided for informational purposes. We recommend having an attorney review any legal document before signing, especially for high-value or complex matters.
Checked against the law it cites
A reviewer verified this template's legal citations against the official source on July 29, 2026.
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