South Carolina LLC annual requirements
South Carolina is one of the few states with no standard annual report for LLCs. There are still yearly obligations — this page lists exactly what applies and how to stay in good standing.
South Carolina at a glance
Does South Carolina require an annual report for LLCs?
No standard annual report is filed with the South Carolina Secretary of State, Business Entities Division for LLCs. LLCs not taxed as corporations have no annual report or license fee.
South Carolina corporations are different
Corporations in South Carolina file the Annual Report (Schedule D of SC1120) + License Fee (Annual, $25.00 and up), due with the corporate income tax return (April 15 for calendar year). Filed with SC Dept of Revenue, not SOS. License fee = 0.1% of capital stock and paid-in surplus + $15, minimum $25.
Other ongoing requirements for a South Carolina LLC
- Annual report: None for an LLC taxed as a sole proprietorship or partnership — —.
- Registered agent: keep a South Carolina registered agent on file at all times. See South Carolina registered agent rules.
- Federal taxes: file your federal return every year; single-member LLCs owned by non-US residents also file Form 5472 with a pro-forma 1120.
- Licences and sales tax: renew any state or local licence and file sales-tax returns on the schedule your registration sets.
Keep your South Carolina LLC in good standing
Incofile tracks every South Carolina filing in your client portal, reminds you ahead of time and files on request — so you can focus on the business.
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South Carolina annual report — frequently asked questions
When is the South Carolina LLC annual report due?
South Carolina does not require a standard annual report for LLCs. LLCs not taxed as corporations have no annual report or license fee.
How much is the South Carolina annual report fee?
There is no annual report fee because South Carolina does not require the report for LLCs. LLCs not taxed as corporations have no annual report or license fee.
What happens if I file the South Carolina annual report late?
Late filings typically attract a penalty, loss of good standing and, if ignored, administrative dissolution. Reinstatement costs more than filing on time — set a reminder or let Incofile handle it.
Who files the annual report — me or Incofile?
Either. You can file directly with the South Carolina Secretary of State, Business Entities Division, or order Incofile's annual report filing and we prepare it, confirm the details with you, file it and store the confirmation in your client portal.
Is the annual report the same as my tax return?
No. The annual report keeps your company's record current with the state (addresses, agent, officers). Federal and state tax returns are separate filings with the IRS and the state revenue department.
Is it different for a South Carolina corporation?
Yes. South Carolina corporations file the Annual Report (Schedule D of SC1120) + License Fee (annual, $25.00 and up). Due: With the corporate income tax return (April 15 for calendar year).