South Carolina LLC annual report & franchise tax deadlines 2026-2027
Every recurring South Carolina filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | No annual report for LLCs Partly confirmed — verify |
|---|---|
| Due | South Carolina LLCs do not file an annual report (unless taxed as a corporation) |
| State fee | — |
| How often | annual |
Corporation (C & S corp)
| Report | Annual Report (with SC1120 / SC1120S) + license fee Confirmed on official page |
|---|---|
| Due | With the income tax return: Apr 15 for C corps, Mar 15 for S corps (calendar year) |
| State fee | License fee 0.1% of capital + paid-in surplus + $15; minimum $25 |
| How often | annual |
Franchise & entity-level taxes
| No separate statewide franchise or entity-level tax listed for this state. |
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | Apr 15 (SC1120) |
| Partnership / S corp return | Mar 15 (SC1120S / SC1065) |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule) |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in South Carolina
No active IRS disaster postponements for South Carolina as of Oct 21, 2026. See all deadline changes.
Your South Carolina calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
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South Carolina deadline FAQ
When is the South Carolina LLC annual report due?
South Carolina LLCs do not file an annual report (unless taxed as a corporation).
How much does the South Carolina LLC annual report cost?
There is no LLC annual report fee because no report is filed; see the franchise/entity taxes section for any annual tax.
When is the South Carolina corporation annual report due?
With the income tax return: Apr 15 for C corps, Mar 15 for S corps (calendar year). Fee: License fee 0.1% of capital + paid-in surplus + $15; minimum $25. S corporations file the same report as other corporations.
Does South Carolina have a franchise tax or annual LLC tax?
We don't list a separate statewide franchise or entity-level tax for South Carolina. Income and sales taxes may still apply.
When are South Carolina business income tax returns due?
C corporations: Apr 15 (SC1120). Pass-through entities (partnerships, S corps): Mar 15 (SC1120S / SC1065). These are general calendar-year patterns — confirm with the state revenue department.
How often do I file South Carolina sales tax?
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
What happens if I miss a South Carolina deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://dor.sc.gov/business-income-taxes/corporate/c-corporation
- https://dor.sc.gov
- https://dor.sc.gov/business-income-taxes/corporate/s-corporation
- https://mydorway.dor.sc.gov/
- https://businessfilings.sc.gov/BusinessFiling/Entity/DownloadForm?formName=F0006&entityType=2&filingType=Articles+of+Organization
- https://dor.sc.gov/sites/dor/files/forms/SC1120.pdf
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
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