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E-filing information

Electronic filing mandate

South Carolina law requires tax preparers who file 100 or more state tax returns for a tax period from the same tax year to file the returns electronically.
To indicate the firm isn't subject to the mandate, select
Setup
,
1120 Corporation
,
South Carolina
,
Other Return Options
, and mark
Preparer is not subject to corporate electronic filing mandate (less than 100 returns)
. This will clear the critical diagnostic generated when you suppress or don't select electronic filing for South Carolina.
When you can't file the return electronically, but the 2D bar code is available, you need to use the 2D bar code. If you can't file the return electronically because of application restrictions or federal or state requirements, we recommend that tax preparers retain information on why the return couldn’t be electronically filed in their records. Go to the South Carolina tax page for more information.

Returns supported for electronic filing

You can file the following returns electronically:
  • C Corporation
  • S Corporation
  • Consolidated/Combined
  • Short year
  • Amended returns

Returns not supported for electronic filing

You can't file the following returns electronically:
  • Extensions
  • Estimated tax payments
  • Power of Attorney
  • Withholding payments
  • Returns that don’t have a valid accompanying federal return

Signature requirements for electronic filing

Complete and sign Form SC8453C before you electronically file the return. Enter the date the authorized officer signs Form SC8453C on the SCELF screen. Don’t mail Form SC8453C; South Carolina prefers that the preparer retains the form for 3 years. The preparer needs to have the originals available if the state of South Carolina asks for them.

Resubmitting returns

If you need to make a change to an e-filed return already accepted by the state of South Carolina, you need to amend and file the return on paper.
If South Carolina rejects the return, you may make the changes, correct the rejection, and resubmit. If you can retransmit the return electronically, you need to file and have South Carolina accept it by the return due date or 5 calendar days after you initially received the rejected acknowledgment, whichever is later.
If you can't retransmit the rejected return electronically, you need to file the return on paper by the return due date or 10 calendar days after you received the rejected acknowledgment, whichever is later. Include an explanation of why you're filing the return late and a copy of the rejection.

Attachments

South Carolina requires a valid federal attachment in the electronic file. Therefore, if the IRS doesn't support filing the federal return electronically, you can't e-file the state return.
South Carolina allows PDF attachments in the electronic file. You can manually attach PDF files including Forms CL-1, C-530, and SC8822, which all need a signature. South Carolina has specific naming conventions when you attach PDFs. Refer to the South Carolina Corporate E-file Handbook for a list of accepted file names. The following forms automatically generate as a PDF and attach to the electronic file:
  • Form SC2220
  • Form 1099
  • Schedule I-349
  • SC Required Statements
  • Elections

Payment methods

South Carolina allows electronic funds withdrawal (direct debit), electronic funds transfer (EFT), check or money order, or credit card e-payment via MyDORWAY for balance due returns. You can make extension payments via check or money order, or the DOR website.
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