South Carolina annual report
South Carolina has no recurring report for LLCs. Check the table below for corporations and nonprofits.
| Entity | Report | Fee | How often | Due | If late |
|---|---|---|---|---|---|
| LLC | None (no annual report for an LLC not taxed as a corporation) | — | none | No annual report or license fee unless the LLC elects to be taxed as a corporation | Not applicable |
| Corporation | Annual Report (Schedule D of Form SC1120, filed with the SC Department of Revenue; fee is the corporate license fee) | $0 | annual | With the income tax return: April 15 for calendar-year C corporations (15th day of the 4th month after year end); March 15 for calendar-year S corporations | Late license fee: 0.5% per month, up to 25%; late return: 5% per month, up to 25% |
| Nonprofit | None (501(c) nonprofits are exempt from the annual report and license fee) | — | none | No Secretary of State annual report; nonprofits with IRS 501(c) status are exempt from the SCDOR annual report and license fee | Not applicable |
When the first one is due
- LLC: Not applicable
- Corporation: Initial CL-1 report ($25) is filed with the Articles of Incorporation; the first SC1120 annual report is due with the first income tax return
- Nonprofit: Not applicable
Taxes due on their own schedule
- Corporate license fee (annual report) (Corporation): $25 — 0.1% of capital stock and paid-in surplus plus $15, with a $25 minimum each year (dormant corporations still owe the minimum). Paid with the SC1120 return. LLCs taxed as corporations also owe it. C corporation income tax is 5% of South Carolina taxable income
Checked 2026-10-20. Confirm on the South Carolina Secretary of State, Business Filings Division site before filing.