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Purpose of Form I-349 must be completed and included with the final return of all corporations that have merged into another corporation, undergone reorganization, dissolved, or withdrawn or surrendered authority to do business in South Carolina.
What is the electronic filing mandate in South Carolina?
Does South Carolina have an e-filing requirement? Yes, the South Carolina General Assembly enacted legislation under Section 12-54-250 of the SC Code of Laws allowing the SC Department of Revenue to mandate electronic filing if the tax return preparer prepares 100 or more returns for a tax period for the same tax year.
What is a 2848 form in SC?
Purpose of Form Use SC2848 to grant authority to an individual to represent you before the South Carolina Department of Revenue and to receive tax information.
Do you need to file an annual report in South Carolina?
You are required to file a CL-1 (Initial Annual Report of Corporations) and pay the $25 initial Corporate License Fee within 60 days of doing business or using capital in the state of South Carolina.
Does South Carolina require quarterly tax payments?
South Carolina follows the IRS standards for estimated payments. If you will owe $100 or more in tax for the current year, you are required to make 90% of the tax due, over quarterly payments. It has to be at least 100% of the previous year, even if you think you wont make as much in the current year.
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