What does a South Carolina LLC have to file each year?
| Filing | Filed with | Cost | Due |
|---|---|---|---|
| Annual report, default tax treatment | South Carolina Secretary of State | None | Not required |
| Annual report, if taxed as a corporation | South Carolina Department of Revenue | License fee with the tax return | With the corporate return |
| Local business license | City or county | Usually based on gross receipts | Set locally, often spring |
| Owners' income tax returns | South Carolina Department of Revenue | Graduated income tax | April 15 |
For forming the LLC in the first place, see how to form an LLC in South Carolina.
When is it due?
For an LLC taxed as a partnership or disregarded entity, nothing is due to the Secretary of State on a yearly schedule. An LLC taxed as an S or C corporation files its annual report as part of its South Carolina corporate return, due with that return: generally the 15th day of the third month after year end for S corporations and the fourth month for C corporations. Local business licenses renew on the date each city or county sets.
How much does it cost?
No annual LLC fee for most LLCs. An LLC taxed as a corporation pays the corporate license fee with its return, calculated on capital with a small minimum. Local business license taxes are usually based on gross receipts and the type of business, so the amount varies by city.
How do you file it?
Confirm how the LLC is taxed
Default treatment needs no annual report; a corporate election does.
Check the LLC's record
On the Secretary of State's business search, including the registered agent.
Renew local business licenses
With each city or county where the LLC operates.
File state tax returns
Through MyDORWAY, the Department of Revenue's portal.
What information do you need?
With no annual report, the Secretary of State's record changes only when you file. Keep the registered agent and office current, and file an amendment if the LLC's name or management changes. LLCs taxed as corporations complete the annual report schedule in the corporate return, which asks for officers, capital and business locations. Local license renewals usually ask for the prior year's gross receipts.
What happens if you file late or not at all?
There is no annual report to miss for most LLCs. The Secretary of State can still administratively dissolve an LLC on other grounds, such as failing to maintain a registered agent, and late tax returns or license fees for corporate-taxed LLCs carry Department of Revenue penalties. Unpaid local business licenses bring local penalties, often a percentage for each month late.
How do you restore a dissolved LLC?
An LLC dissolved for missing filings can usually be reinstated by filing every overdue report, paying the fees and penalties owed and filing a reinstatement application. Reinstatement generally restores the LLC as if it had never been dissolved, but the name may have been taken in the meantime. Acting quickly keeps the cost and the risks lower. See reinstating a dissolved LLC.
What else does a South Carolina LLC pay each year?
Owners pay South Carolina's graduated income tax on their share of profit. LLCs selling taxable goods need a retail license and file sales tax returns, and employers file withholding and unemployment returns. Business personal property is reported to the Department of Revenue or the county for property tax. See how to form an LLC in South Carolina.
What does a typical year look like?
| When | What to do |
|---|---|
| Any time | Update the registered agent when it changes |
| March 15 or April 15 | Corporate-taxed LLCs: return with annual report and license fee |
| April 15 | Owners' federal and South Carolina returns |
| Spring, in most cities | Renew the local business license |
| Monthly or quarterly | Sales tax returns, if registered |
Is anything different for foreign owners?
No. A South Carolina LLC owned by someone outside the US files the same state filings in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.
How do you avoid missing it?
Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the South Carolina Secretary of State, and you can always file directly. See business tax deadlines.
Want your South Carolina filings handled?
We track your South Carolina deadlines, file the state filings and any state tax returns on time, and keep your LLC in good standing.
Questions people ask
Does a South Carolina LLC file an annual report?
Not if it is taxed as a partnership or sole proprietorship.
Which South Carolina LLCs file an annual report?
Those taxed as S or C corporations, with their state tax return.
Is there an annual fee for a South Carolina LLC?
No annual LLC fee, though local business licenses renew each year.
Can a South Carolina LLC still be dissolved?
Yes, for example for failing to maintain a registered agent.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State annual filings
This guide is general information. It is not tax or legal advice for your situation.