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A CL-1 Form must be filed with the application along with a $25 fee. The application may be filed online or by mail. The completed application must be accompanied by a certificate of legal existence or good standing from the foreign corporations home state that is not more than 30 days old.
South Carolina does not require LLCs to file an annual report. Taxes. For complete details on state taxes for South Carolina LLCs, visit Business Owners Toolkit or the State of South Carolina .
Form 1120 is the tax form C corporations (and LLCs filing as corporations) use to file their income taxes. Once youve completed Form 1120, you should have an idea of how much your corporation needs to pay in taxes.
How much does it cost to form an LLC in South Carolina? The South Carolina Secretary of State charges a $110 fee to file the Articles of Organization. You can reserve your LLC name with the South Carolina Secretary of State for $25.
Form CL-1 Initial Annual Report of Corporations must be submitted by both domestic and foreign corporations to the Secretary of State.
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All corporate taxable entities (other than S Corporations and eleemosynary) file annually on or before the 15th day of the fourth month after the close of the taxable year except for the initial and/or final return.
Generally speaking, you are required to file a South Carolina Income Tax return if you are required to file a federal return, or if you are a non-resident with South Carolina gross income of more than the federal personal exemption amounts. Individual Income Tax returns are due April 15 of each year.
Keep in mind that even if your company has made a loss, or if you have no corporation tax to pay, you still need to file. The deadline for filing is 12 months after the end of the accounting period the return covers.
Differences Between Form 1120 and 1120-S Form 1120-S is filed by S Corps for federal taxes, while Form 1120 is filed by C Corps for taxes.
Generally Corporate taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.

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