SC1120T: Application for Automatic Extension of Time to File Corporate Tax Returns (Revision 2022-05)
South Carolina · South Carolina DOR · Used for tax years 2025
South Carolina Form SC1120-T requests an automatic six-month extension to file a Corporate Tax return. It records the corporation’s identifying information, tax period, and payment amount, with a worksheet to calculate the Income Tax and License Fee balance due.
Who files this form
Use SC1120-T to request a six-month extension to file a South Carolina Corporate Tax return. You must pay all Corporate Income Tax and Corporate License Fees due. Paying through MyDORWAY automatically extends your filing time, with no additional paperwork required.
If you do not expect to owe tax and have requested a federal filing extension, SCDOR will accept a copy of the properly filed federal extension, provided your Corporate Tax return is received within the extended time allowed by the IRS.
If you owe $15,000 or more in connection with any SCDOR return, you must file and pay electronically.
What you'll need
Have the following information ready:
- Your corporation’s FEIN, name, and address.
- The Income Tax period ending, entered as MM-YY.
- Your estimated Income Tax due, withholding paid on your behalf, estimated payments, any prior-year overpayment transferred to this year, and Income Tax credits.
- Information needed to calculate your Corporate License Fee and any credits against it.
- The completed Tax Computation Worksheet amount from line 3, which is your extension payment amount.
For a paper payment, include a check payable to SCDOR. Put your name, FEIN, Income Tax period ending, and SC1120-T in the check’s memo line.
You do not need a MyDORWAY account 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 and select Business Income Tax Payment.
- Enter your FEIN and Legal Business Name, then select Corporation Tax.
- Select Extension/Tentative Payment.
- Enter the required information, choose a payment method, and complete the payment steps.
Your MyDORWAY payment automatically extends your time to file. Do not mail a paper SC1120-T if you pay online.
File and pay by mail
Complete SC1120-T using black ink. Enter your payment in whole dollars without a dollar sign. The payment must match line 3 of the Tax Computation Worksheet.
Use black ink on your check, make it payable to SCDOR, and include your name, FEIN, Income Tax period ending, and SC1120-T in the memo line. Do not send cash.
Mail SC1120-T and your payment in one envelope to:
SCDOR, Corporate Voucher
PO Box 100153
Columbia, SC 29202
If you owe $15,000 or more in connection with any SCDOR return, you must file and pay electronically.
Common mistakes
- Mailing a paper form after paying online. Do not mail SC1120-T if you pay through MyDORWAY.
- Treating the filing extension as extra time to pay. The instructions require payment of all Corporate Income Tax and Corporate License Fees due. An underpayment penalty applies if the extension payment is less than 90% of the actual amount due, from the date the tax was due until paid in full.
- Overlooking unfulfilled filing requirements from earlier periods. SCDOR cannot grant an extension if those requirements have not been met. It will not send notice that the extension is invalid, and the return will be delinquent if not filed by its original due date.
- Entering negative worksheet amounts. Do not enter less than $0 on lines 1 or 2.
- Forgetting to report the extension on the final return. Mark the Extension box on the front of your Corporate Tax return. Claim your extension payment on the appropriate Income Tax or License Fee Paid with Extension line.
Questions people ask
How much extra time does SC1120-T provide?
It requests a six-month extension to file. You must still pay all Corporate Income Tax and Corporate License Fees due by the original Corporate Tax return due date.
Can I use my federal extension instead?
If you do not anticipate owing tax, SCDOR will accept a copy of a properly filed federal extension as long as your Corporate Tax return is received within the extended time allowed by the IRS.
Does a consolidated group need a separate SC1120-T for every corporation?
No. Only one SC1120-T is needed for a South Carolina consolidated Corporate Tax return. The group may make a single payment and does not need to list each member. SCDOR will accept a federal extension if every corporation in the consolidated group has filed or is included in a federal extension.
How do I calculate the extension payment?
Use the Tax Computation Worksheet. Line 1 is estimated Income Tax due after subtracting withholding, estimated payments, transferred prior-year overpayments, and Income Tax credits. Line 2 is the License Fee due after credits. Neither line may be less than $0. Add lines 1 and 2 and enter the total from line 3 as your SC1120-T payment.