SC1120CDP: Corporation Declaration of Estimated Income Tax (Revision 2022-04)
South Carolina · South Carolina DOR · Used for tax years 2025
Form SC1120-CDP is South Carolina’s Corporation Declaration of Estimated Income Tax. It identifies the corporation, the income tax period ending, and the estimated tax payment amount.
Who files this form
SC1120-CDP is South Carolina’s Corporation Declaration of Estimated Income Tax.
- A declaration is not required if your Estimated Tax for the current accounting year is less than $100.
- Your declaration must cover 100% of your Income Tax liability from the current or prior year, whichever is less.
- If you owe $15,000 or more in connection with any SCDOR return, you must file and pay electronically.
When it's due
For tax year 2025, the form gives two payment options based on your accounting period:
- Four equal payments: Due by the 15th day of the fourth, sixth, ninth, and twelfth months of your accounting period.
- Payment in full: Due by the 15th day of the fourth month of your accounting period.
What you'll need
Have the following information ready for the paper form:
- Federal Employer Identification Number (FEIN).
- Corporation name and address.
- Income Tax period ending, in MM-YY format.
- Payment amount.
For payment by mail, include a check payable to SCDOR. Put your name, FEIN, tax year, and SC1120-CDP in the check’s memo line.
Online payment starts with your FEIN and legal business name. No MyDORWAY account or additional paperwork is required to pay online. If you choose to sign up for an 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.
- Select Business Income Tax Payment.
- Enter your FEIN and legal business name, then select Corporation Tax.
- Select Estimated/Declarartion Payment, as printed on the form.
- Enter the required information, choose a payment method, and complete the required steps.
Do not mail a paper SC1120-CDP if you pay online. If you owe $15,000 or more in connection with any SCDOR return, you must file and pay electronically.
File and pay by mail
Use black ink on both the form and your check. Enter your FEIN, corporation name and address, Income Tax period ending in MM-YY format, and payment amount in whole dollars without a dollar sign.
Make your check payable to SCDOR and include your name, FEIN, tax year, and SC1120-CDP in the memo line. Do not send cash.
Mail the form and payment together in one envelope to:
SCDOR, Corporate Voucher
PO Box 100153
Columbia, SC 29202
Common mistakes
- Mailing a paper SC1120-CDP after paying online. The form says not to do this.
- Using ink other than black on the paper form or check.
- Entering the tax period in a format other than MM-YY.
- Including a dollar sign or failing to enter the payment in whole dollars.
- Leaving your name, FEIN, tax year, or SC1120-CDP out of the check’s memo line.
- Sending cash, or failing to put the form and payment in one envelope.
- Failing to file and pay Estimated Tax. The form warns that a penalty may apply.
Questions people ask
Do I need a MyDORWAY account to pay online?
No. The form says no account or additional paperwork is required to pay online at dor.sc.gov/pay.
How much must my estimated tax declaration cover?
It must cover 100% of your Income Tax liability from the current or prior year, whichever is less.
Can I pay in installments?
Yes. You can pay in four equal amounts, due by the 15th day of the fourth, sixth, ninth, and twelfth months of your accounting period. You can instead pay in full by the 15th day of the fourth month.
Where can I find information about an underpayment penalty?
The form directs you to SC2220, Underpayment of Estimated Tax by Corporations, at dor.sc.gov/forms for information on computing the penalty.