SC Department of Revenue
 
 
 
 
 
 
 
 
 
 
 
 
Tax Calender

 

TAX CALENDAR
A list of 'due dates' for the SC Department of Revenue 

MONTHLY

1st day of each month

  • Alcoholic Liquors Inventory

10th day of each month

  • Brewery and Importers Beer Shipment Report (L-BW-1-1)
  • Distillers/Importers Alcoholic Liquors Shipment Report (L-106/L-106A)
  • Tobacco Distributors Monthly Report (L-922/L-922NR)

20th day of each month

  • Admissions/Theater Tax Return (L-511)
  • Beer Excise Tax Report (L-600)
  • Bingo Tax Return (L-2009)
  • Electric Power Tax (L-814A)
  • Liquor Wholesalers Monthly Report (l-101/L-102)
  • Schedule For Local Option Sales Tax/Special Local Tax (ST-389/ST-389A)
  • Sales, Use and Local Option Tax Return/Special Local Tax (ST-3/ST-3A)
  • Sales, Use, Accommodations, and Local Option Tax Return /Special Local Tax (ST-388/ST-388A)
  • Soft Drinks, Syrups, Powders and Bases Monthly Report (L-2028)
  • Solid Waste Excise Tax Return (ST-390)
  • Wine Excise Tax Report (L-601)

22nd day of each month

  • Motor Fuel Reports

QUARTERLY

Estimated Tax Payment

  • Corporate, Banks, Utilities and Savings and Loan Associations Income (SC1120-CDP) - 15th day of 4th, 6th, 9th and 12th months
  • Fiduciary (SC1041ES) - April 15, June 15, September 15, January 15
  • Individual Income (SC1040ES) - April 15, June 15, September 15, January 15
  • Forest Product Return (L-2012) - April 25, July 25, October 25, January 25
  • Indigent Care/ Hospital License Tax - January 1, April 1, July 1, October 1
  • Low-Level Radioactive Waste Tax- January 30, April 30, July 30, October 30
  • Withholding Reconciliation (WH1605) - April 30, July 31, October 31

ANNUALLY

Income

  • Bank Tax Return (Form 1101-B) - 15th day of the 3rd month after close of tax year
  • Corporate (SC1120/SC1120S) - 15th day of the 3rd month after close of tax year
  • Fiduciary (SC1041) - 15th day of the 4th month after close of tax year
  • Individual Income (SC1040/SC1040A) -April 15
  • Individual Income Extension  (SC1040/SC1040A) - October 15
  • Nonresident Real Estate Withholding (I-290) -15th day of month following the month of sale
  • Partnership (SC1065) - 15th day of the 4th month after close of tax year
  • Request for Extension to File Individual Income Tax Returns (SC4868) - April 15
  • Savings And Loan (SC1104) - 15th day of the 3rd month after close of tax year
  • Tax-Exempt Organization (SC990T) - 15th day of the 5th month after close of tax year
  • Tentative Corporate Tax Return and Conditional Extension (SC 1120-T) - 15th day of the 3rd month
  • Underpayment of Estimated Tax by Individuals (SC2210) - April 15
  • Withholding Fourth Quarter Annual Reconciliation (WH-1606 and W-2) - February 28

Property

  • Airline (PT-418) - last day of the 4th month after close of tax year
  • Business Personal Property (PT-100) - last day of the 4th month after close of tax year
  • Manufacturer (PT-300) - last day of the 4th month after close of tax year
  • Motor Carrier (PT-441A) - June 30
  • Private Carline (PT-417) - last day of the 4th month after close of tax year
  • Utility and Railroad Co. (PT-420) - last day of the 4th month after close of tax year
  • Water and Sewer Co. (PT-139) - last day of the 4th month after close of tax year

Other

  • Breweries/Wineries/Importers, Registration Certificate (L-BW-ACR) - January 30
  • Coin-Operated Devices Seasonal License Deadline - March 30
  • Coin-Operated Devices License Renewal  Deadline (every two years) - May 31
  • Electric Cooperatives Annual Report (CL-4)
  • Employees Benefit Plan Annual Report (5500) - January 15
  • Estate Tax Return (SC706-C) - 9 months after date of death
  • Fuel Vendor Report (L-2114) - February 28
  • Individual Purchase Use Tax Return (UT-3) - April 15
  • Public Service Commission Tax - July 15
  • Rental Surcharge Return (ST-394) - February 15
  • Terminal Annual Report (L-2101) - February 26

 

 



 
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