South Carolina State Business Income Tax Extension

For Corporation

The businesses operating (as Corporation or S-Corporation) in South Carolina need to file Form SC1120 and SC1120S with the state to obtain a 6-month extension of time to file their business income tax return with the state.

• Form SC1120-T - Request for Six-Month Extension to File (for C-Corporation & S-Corporation)

For Partnership/Fiduciary

The businesses operating (as Partnership/Fiduciary) in South Carolina need to file income tax return with the state to obtain a 6-month extension of time to file their business income tax return with the state.

South Carolina General Corporation Tax Extension Due Dates

South Carolina State General Business
C-Corporation tax return SC 1120 is due within 4 months and 15 days following the end of the corporation reporting period.

South Carolina State General Business S-Corporation tax return SC 1120S is due within 3 months and 15 days following the end of the corporation reporting period.

To file an extension for Form SC 1120 &
SC 1120S, apply for an extension using Form SC1120-T on or before the same date the business tax return is due.

Form SC1120-T grants an automatic 6-month extension of time to file Your S-corporation & C-corporation Business Tax returns.

South Carolina Partnership Tax Extension Due Date

South Carolina State Partnership Tax Form 1065 is due within 3 months and 15 days following the end of the corporation reporting period.

To file an extension for Form SC 1065,apply for an extension using Form SC8736 on or before the same date the business tax return is due.

South Carolina Fiduciary Tax Extension Due Date

The South Carolina State Fiduciary Tax is due within 3 months and 15 days following the end of the corporation reporting period.

To apply for an extension, file Form SC8736 on or before the deadline of your partnership/fiduciary tax return is due..

You can choose to pay your balance due along with your return by using any one of the following option:

• Online services offered by South Carolina State (https://mydorway.dor.sc.gov/_/).
• You can make your payments with the Extension form SC1120-T and mail to the appropriate department with your Business Name and FEIN on the form and in the memo of the check.
• For partnership returns, you can pay your payments with the form SC 1065.
• Payment Vouchers - for those who e-filed returns, but want to make payments by check or money order.
  • Form SC1120-V - CORPORATE INCOME TAX PAYMENT VOUCHER
  • Form SC1065-V - PARTNERSHIP TAX PAYMENT VOUCHER