SC1065ES: Partnership Declaration of Estimated Income Tax (Revision 2022-04)
South Carolina · South Carolina DOR · Used for tax years 2025
Form SC1065ES is South Carolina’s Partnership Declaration of Estimated Income Tax. It identifies the partnership, tax period, and payment amount for an estimated tax payment.
Who files this form
A partnership must file a Declaration of Estimated Tax if both of these apply:
- It chooses to pay its Active Trade or Business Income Tax at the entity level.
- It expects to owe $100 or more in Active Trade or Business Income Tax when filing its SC1065, Partnership Tax Return.
Do not include Nonresident Withholding Tax paid on behalf of nonresident partners when figuring this expected tax.
When it's due
For tax year 2025, estimated tax payments are due on the 15th day of:
- The fourth month of the tax year.
- The sixth month of the tax year.
- The ninth month of the tax year.
- The first month of the following tax year.
What you'll need
To complete the SC1065ES, have your partnership's:
- Federal Employer Identification Number (FEIN).
- Name and address.
- Partnership Tax period ending, in MM-YY format.
- Payment amount.
For an online payment, have your FEIN and legal business name ready. No MyDORWAY account or additional paperwork is required to pay online.
If you choose to sign up for a MyDORWAY account, you will need your FEIN or SSN, SCDOR File Number, and a Letter ID or copy of your last return.
How to file
Pay online
Visit dor.sc.gov/pay and:
- Select Business Income Tax Payment.
- Enter your FEIN and legal business name, then select Partnership Tax.
- Select Estimated/Declaration Payment.
- Enter the required information, choose a payment method, and complete the steps for that method.
Do not mail a paper SC1065ES if you pay online. If you owe $15,000 or more in connection with any SCDOR return, you must file and pay electronically.
Pay by mail
Use black ink on the SC1065ES and your check. Enter your FEIN, partnership name and address, tax period ending in MM-YY format, and payment amount in whole dollars without a dollar sign.
Make your check payable to SCDOR. Include your name, FEIN, tax year, and SC1065ES in the check's memo line. Do not send cash.
Mail the SC1065ES and payment together in one envelope to:
SCDOR
Partnership Income Tax Payment
PO Box 125
Columbia, SC 29214-0036
If no payment is due, do not mail the SC1065ES.
Common mistakes
- Mailing a paper SC1065ES after paying online. The form says not to do this.
- Mailing the SC1065ES when no payment is due.
- Using ink other than black on the paper form or check.
- Sending cash instead of a check payable to SCDOR.
- Leaving your name, FEIN, tax year, or SC1065ES out of the check's memo line.
- Relying on SCDOR to send a statement of estimated tax paid. SCDOR does not mail this statement, so complete the payment record for your own records.
Questions people ask
Do I need a MyDORWAY account to pay online?
No. You can pay at dor.sc.gov/pay without an account or additional paperwork.
Does Nonresident Withholding Tax count toward the $100 filing threshold?
No. The expected Active Trade or Business Income Tax does not include Nonresident Withholding Tax paid on behalf of nonresident partners.
Should I mail the SC1065ES if I have no payment due?
No. The form says not to mail it if no payment is due.
Will SCDOR send a statement showing my estimated tax payments?
No. Complete the form's Record of Estimated Tax Payment section for your records. It includes space for a prior-year overpayment credit, four voucher payments, and the total.