South Carolina business filing dates, 2027
State-level due dates for businesses filing in South Carolina. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.
Add to Google CalendarAdd to Apple or OutlookDownload .ics23 dated lines in the calendar file · sources last read 2026-09-23
Coverage · 3 of 6 fully dated
Income / franchise tax return
2 dates · 2 not dated yetThe annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.
Why no dates: Drafted from South Carolina's official source; dates show once the rule has been independently checked against that source.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
SC1065 partnership returncalendar-year partnershipSource text“Annual returns and your Partnership Tax payments are due each year by the 15th day of the third month after the end of your business year.”verbatim · dor.sc.gov · retrieved 2026-09-23 “Due by the 15th day of the third month following the close of the taxable year.”verbatim · dor.sc.gov · retrieved 2026-09-23 “Every partnership (including any multiple member LLC not taxed as a corporation), domestic or foreign, doing business or owning property in South Carolina must file SC1065.”verbatim · dor.sc.gov · retrieved 2026-09-23 | Applies toA partnership (including a multi-member LLC not taxed as a corporation), domestic or foreign, that the preparer attests does business or owns property in South Carolina files its SC1065 and pays any partnership tax by the 15th day of the 3rd month after its business year ends. The source states no weekend rule, so the stated date is shown. | Due ruleSC1065: 15th day of the 3rd month after the tax year ends | 2027 dates
| Source · retrieveddor.sc.gov/business-income-taxes/partnership (official source, opens in a new tab)retrieved dor.sc.gov/sites/dor/files/forms/SC1065_2025.pdf (official source, opens in a new tab)retrieved |
SC1120S S corporation returncalendar-year S corporationSource text“Due date: Your return and payment are due by 15th day of the third month after the end of your business year.”verbatim · dor.sc.gov · retrieved 2026-09-23 | Applies toAn S corporation's return (with its annual report and license fee) and payment are due the 15th day of the 3rd month after its business year ends. | Due ruleSC1120S: 15th day of the 3rd month after the tax year ends | 2027 dates
| Source · retrieveddor.sc.gov/business-income-taxes/corporate/s-corporation (official source, opens in a new tab)retrieved |
| 2025 individual return filing extension | Applies toFor 2025 only, South Carolina automatically extended the individual income tax filing deadline to October 15, 2026; payment (at least 90%) was still due April 15, 2026. | Due ruleUnsupported | 2027 datesAuthority for 2027 not yet published; nothing is shown until it is. | Source · retrievedNo verified source on file |
| SC1120 corporate income tax return | Applies toShown once verified | Due ruleUnsupported | 2027 datesNot yet verified against its official source; no date is shown until it is. | Source · retrievedNo verified source on file |
Estimated tax
UnsupportedInstallments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.
Why no dates: No official source confirmed yet for South Carolina's estimated tax payment due dates.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| Estimated tax | Applies toShown once verified | Due ruleUnsupported | 2027 datesNo official source confirmed yet for South Carolina's estimated tax payment due dates. | Source · retrievedNo verified source on file |
Withholding
5 datesReturns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Withholding returns (WH-1605 / WH-1606)Source text“Returns are due by the end of the month following the end of the filing quarter.”verbatim · dor.sc.gov · retrieved 2026-09-23 “1st (Jan-Feb-Mar) | due by April 30”verbatim · dor.sc.gov · retrieved 2026-09-23 “2nd (Apr-May-Jun) | due by July 31”verbatim · dor.sc.gov · retrieved 2026-09-23 “3rd (Jul-Aug-Sep) | due by October 31”verbatim · dor.sc.gov · retrieved 2026-09-23 “4th (Oct-Nov-Dec)/Annual | due by January 31”verbatim · dor.sc.gov · retrieved 2026-09-23 | Applies toAn employer the preparer attests withholds South Carolina income tax files withholding returns by the end of the month after each quarter (April 30, July 31, October 31, and January 31 for the fourth-quarter/annual WH-1606). Payment dates follow the federal deposit frequency and are not dated here. The source states no weekend rule, so the stated date is shown. | Due ruleWH-1605 / WH-1606: last day of the month after the quarter ends | 2027 dates
† Falls on a Sunday; the source states no weekend rule. Falls on a Saturday; the source states no weekend rule. | Source · retrieveddor.sc.gov/withholding (official source, opens in a new tab)retrieved |
S corporation nonresident shareholder withholding (SC1120S-WH)calendar-year S corporationSource text“S Corporations are required to withhold annually 5% of the SC taxable income of shareholders who are nonresidents of South Carolina. Pay the nonresident shareholder withholding to the SCDOR with the SC1120S-WH by the 15th day of the third month following the end of the tax year. By this same date, the S Corporation must provide the nonresident shareholders a 1099-MISC with South Carolina Only written at the top showing the amounts of income and tax withheld.”verbatim · dor.sc.gov · retrieved 2026-09-23 “If the S Corporation has no South Carolina taxable income for the year, the filing of the SC1120S-WH is not required. S Corporations that report the income of their nonresident shareholders on a composite return are not required to withhold tax, file SC1120S-WH or file the I-309 .”verbatim · dor.sc.gov · retrieved 2026-09-23 “S Corporations are not required to withhold on nonresident shareholders who: participate in a composite Income Tax return file an I-309 affidavit with the S Corporation are tax exempt under IRC 501(a)”verbatim · dor.sc.gov · retrieved 2026-09-23 | Applies toAn S corporation that the preparer attests has South Carolina taxable income and must withhold for at least one nonresident shareholder (one not on a composite return, without an I-309 affidavit, and not tax-exempt under IRC 501(a)) withholds 5% of that shareholder's South Carolina taxable income and pays it with the SC1120S-WH by the 15th day of the 3rd month after its tax year ends. The source states no weekend rule, so the stated date is shown. | Due ruleSC1120S-WH: 15th day of the 3rd month after the tax year ends | 2027 dates
| Source · retrieveddor.sc.gov/business-income-taxes/corporate/s-corporation (official source, opens in a new tab)retrieved |
Unemployment insurance
4 datesEmployer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Quarterly UI wage reportSource text“January - March | April 30”verbatim · dew.sc.gov · retrieved 2026-09-23 “April - June | July 31”verbatim · dew.sc.gov · retrieved 2026-09-23 “July - September | October 31”verbatim · dew.sc.gov · retrieved 2026-09-23 “October - December | January 31”verbatim · dew.sc.gov · retrieved 2026-09-23 | Applies toAn employer the preparer lists as a quarterly South Carolina unemployment-insurance filer files its quarterly wage report by April 30, July 31, October 31 and January 31. The source states no weekend rule, so the stated date is shown. | Due ruleQuarterly wage report: last day of the month after the quarter ends | 2027 dates
† Falls on a Sunday; the source states no weekend rule. Falls on a Saturday; the source states no weekend rule. | Source · retrieveddew.sc.gov/unemployment-tax-information/file-wage-report (official source, opens in a new tab)retrieved |
Sales and use tax
12 datesReturns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Sales and use tax return (ST-3)Source text“Code Section 12-36-2570(A) provides that sales and use taxes are due and payable monthly on or before the 20th day of the month following the month in which the tax accrues, except as otherwise provided. For example, for sales that occur in June, the monthly sales and use tax return and tax payment for June are due on July 20th. While monthly filers are the majority of sales and use tax filers, Code Sections 12-36-2580 and 12-36-2590 provide that, upon Department approval, sales and use tax returns and payments may be made at times other than monthly periods, such as quarterly or annually.”verbatim · dor.sc.gov · retrieved 2026-09-23 “Code Section 12-60-50 provides that the due date of returns and payments is extended to the next business day when the due date falls on a Saturday, Sunday, or legal holiday.”verbatim · dor.sc.gov · retrieved 2026-09-23 “(A) For purposes of this title and for other taxes, when the last day of a specified time period is a Saturday, Sunday, or a legal holiday, the end of the period is extended to the next business day. For this purpose, a legal holiday is any day the department or the offices of the United States Postal Service are closed and for Subarticles 9 and 13, Article 9 any day the county office is closed.”verbatim · S.C. Code §12-60-50(A) · scstatehouse.gov · retrieved 2026-09-24 “* Post Offices will be open on Friday, July 3, and deliveries will occur as normal. If a holiday falls on a Saturday, for some USPS employees, the preceding Friday will be treated as a holiday for pay and leave purposes.”verbatim · U.S. Postal Service, Holidays & events: 2026 holidays · about.usps.com · retrieved 2026-09-24 | Applies toSales and use tax is due monthly by the 20th of the month after the tax accrues; quarterly or annual filing needs Department approval and is not dated here. A due date on a Saturday, Sunday or legal holiday moves to the next business day (Code Section 12-60-50). | Due ruleST-3: 20th day of the month after the month endsA date on a weekend moves to the next business day; state holidays are not compiled.scstatehouse.gov/code/t12c060.php (official source, opens in a new tab)retrieved · S.C. Code §12-60-50(A)about.usps.com/newsroom/events/ (official source, opens in a new tab)retrieved · U.S. Postal Service, Holidays & events: 2026 holidays | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrieveddor.sc.gov/sales-use-tax-discount-timely-filed-returns (official source, opens in a new tab)retrieved |
Annual report
UnsupportedThe annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.
Why no dates: No official source confirmed yet for South Carolina's annual report due date.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| Annual report | Applies toShown once verified | Due ruleUnsupported | 2027 datesNo official source confirmed yet for South Carolina's annual report due date. | Source · retrievedNo verified source on file |
Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.
Tracking these for a list of clients? FilingDates builds each client’s calendar from the same rules, with every date linked to its source.