South Carolina Annual Report: Due Date, Fee & Late Penalty
Last verified: 2026-10-04 against the South Carolina Department of Revenue and other official sources listed below
South Carolina annual report due date calculator
Pick the entity type and formation date to get your exact next due dates, fee and late penalty.
South Carolina · LLC
No annual report required — No Secretary of State annual report for LLCs. An LLC taxed as a corporation files the corporate annual report (Schedule D) with its SC1120 or SC1120S return instead.
Verified 2026-10-04 against 2 official sources: [1] businessfilings.sc.gov [2] dor.sc.gov
South Carolina LLC
No annual or biennial report is required. No Secretary of State annual report for LLCs. An LLC taxed as a corporation files the corporate annual report (Schedule D) with its SC1120 or SC1120S return instead.
Sources: [1] businessfilings.sc.gov · [2] dor.sc.gov
South Carolina corporation: Annual Report (Schedule D of Form SC1120) with license fee
- Due
- With the corporate income tax return: the 15th day of the 4th month after the tax year ends (April 15 for calendar-year C corporations; S corporations file Form SC1120S by the 15th day of the 3rd month)
- How often
- Every year
- First report
- With the first SC1120 return; a new corporation also files the Initial Annual Report (CL-1) and pays the $25 initial license fee within 60 days of doing business
- State fee
- $25 — License fee = 0.1% of capital and paid-in surplus plus $15, minimum $25, paid with the return
- Late fee
- None stated by the state
Sources: [1] dor.sc.gov · [2] dor.sc.gov
Foreign (out-of-state) LLCs and corporations registered in South Carolina
- LLC: No annual report for foreign LLCs
- Corporation: Foreign corporations file the same Schedule D annual report and license fee with their SC1120
Good to know
- South Carolina's corporate annual report is part of the income tax return filed with the Department of Revenue, not a Secretary of State filing.
South Carolina annual report FAQ
When is the South Carolina LLC annual report due?
South Carolina does not require LLCs to file an annual or biennial report.
How much is the South Carolina annual report fee?
LLC: No report. Corporation: $25 (License fee = 0.1% of capital and paid-in surplus plus $15, minimum $25, paid with the return). These are state fees; portal or card fees may apply.
What happens if I file my South Carolina annual report late?
South Carolina doesn't publish a late fee for this report; check the South Carolina Department of Revenue for current enforcement.
Where do I file the South Carolina annual report?
With the South Carolina Department of Revenue, online at mydorway.dor.sc.gov/.
Official Sources
Figures checked against these sources on 2026-10-04Related
Annual reports in other states
General information, not legal advice. Confirm current fees and deadlines with the South Carolina Department of Revenue before filing.