# South Carolina · Corporation — Annual Report Filing Requirements by State for LLCs and Corporations

For South Carolina · Corporation, state is South Carolina; entity type is Corporation; filing frequency is Annual; deadline is on or before the fifteenth day of the fourth month following the close of the taxable year, recorded from its source on 2026-09-01.

- **state:** South Carolina _(our reading, not quoted from the source)_
- **entity type:** Corporation _(our reading, not quoted from the source)_
- **filing frequency:** Annual _(our reading, not quoted from the source)_
- **deadline:** on or before the fifteenth day of the fourth month following the close of the taxable year _(verified: appears in its own passage below)_

## What the source says

> Except for those corporations described in Section 12-20-110, every domestic corporation, every foreign corporation qualified to do business in this State, and any other corporation required by Section 12-6-4910 to file income tax returns shall file an annual report with the department.

## Where each value comes from

This source states these in separate places, so each value is shown with the passage that states it.

### deadline

> Unless otherwise provided, corporations shall file an annual report on or before the fifteenth day of the fourth month following the close of the taxable year.

## Source

- https://www.scstatehouse.gov/code/t12c020.php

Last verified: 2026-09-01. Review by: 2027-09-01.
Part of [Annual Report Filing Requirements by State for LLCs and Corporations](https://referencesource.org/state-annual-report-filing-requirements/).