2027 South Carolina Tax Deadlines

Last updated: August 5, 2026

Key South Carolina tax dates at a glance

• April 15, 2027: First Individual estimated payment.
• June 15, 2027: Second Individual estimated payment.
• September 15, 2027: Third Individual estimated payment.
• January 18, 2028: Fourth Individual estimated payment.
• March 15, 2028: Calendar-year SC1120S and SC1065 pass-through returns and payments.
• April 17, 2028: Calendar-year SC1120 C Corporation return and payment.
• April 18, 2028: Calendar-year SC1040 Individual return and payment.
• September 15, 2028: Extended SC1120S and SC1065 returns, file only.
• October 16, 2028: Extended SC1120 and Individual returns, file only.

When are South Carolina taxes due in 2027?

South Carolina 2027 calendar-year SC1120 C Corporation returns are due April 17, 2028, while Individual SC1040 returns are due April 18, 2028. SC1120S and SC1065 pass-through returns are due March 15, 2028.

When is the South Carolina C Corporation return due?

South Carolina C Corporations should plan around April 17, 2028, for the calendar-year corporate-facing return, tax, or business-level filing noted in this page.

• SC1120: C Corporation Income Tax Return.
• SC1120-T: C Corporation extension or tentative tax payment form.
• File and pay through MyDORWAY.

What are South Carolina C Corporation extension rules?

The extended filing deadline for the main calendar-year South Carolina corporate-facing return is October 16, 2028. The extension is to file only, and tax or required payments remain due by April 17, 2028.

When are South Carolina S Corporation and Partnership returns due?

South Carolina S Corporations should plan around March 15, 2028, and Partnerships should plan around March 15, 2028.

Which South Carolina pass-through forms are required?

Use the applicable South Carolina pass-through return and related payment or owner-reporting forms for the entity type and election facts.

• SC1120S: S Corporation Income Tax Return.
• SC1065: Partnership Return.

What are South Carolina pass-through extension rules?

The extended filing deadline for calendar-year South Carolina S Corporation and Partnership returns is September 15, 2028. The extension is to file only, so tax, withholding, composite, or entity-level payments should be handled by the original deadline.

When is the South Carolina Individual income tax return due?

Calendar-year South Carolina Individual income tax returns and payments are due April 18, 2028.

• SC1040: Individual income tax return.
• SC4868: Individual extension request.

What South Carolina Individual rate and residency issues should be checked?

Tax year 2027 Individual instructions should be checked for final rate tables, standard deductions or exemptions, residency rules, retirement-income treatment, credits, estimated-payment thresholds, and any filing-year changes specific to South Carolina.

When are South Carolina estimated payments due?

South Carolina estimated-payment planning should account for H.4216 rate changes, withholding, nonresident owner obligations, and corporate license fee work.

• April 15, 2027: First estimated payment.
• June 15, 2027: Second estimated payment.
• September 15, 2027: Third estimated payment.
• January 18, 2028: Fourth estimated payment.

Who must make South Carolina estimated payments?

Taxpayers should use the final 2027 South Carolina instructions to confirm estimated-payment thresholds, safe-harbor rules, credits, withholding, pass-through owner treatment, and electronic-payment requirements.

What are South Carolina extension deadlines?

South Carolina extension deadlines are September 15, 2028 for pass-through filings, October 16, 2028 for corporate-facing filings, and October 16, 2028 for Individual returns. Extensions add filing time only; payment deadlines remain tied to the original return due dates.

What South Carolina-specific rules should tax professionals watch for 2027?

Beyond the core return deadlines, South Carolina tax professionals should track state-specific rate, credit, local-tax, industry, and filing-method rules before the 2027 season locks.

• South Carolina's corporate income tax rate is 5%.
• Corporate license fee obligations are reported with the corporate return and should be planned separately from income tax.
• Under H.4216, the 2027 base Individual rate is 1.99% on taxable income under $30,000 and 5.21% above $30,000, less $966.
• The upper rate may be reduced further if the statutory revenue-growth determination made by February 15, 2027, supports another cut.
• Confirm the Department of Revenue's published 2027 Individual rate after the statutory revenue determination.
• Review nonresident owner withholding and composite-return elections for pass-through entities.

Tax-professional context: South Carolina pairs its H.4216 individual rate structure and flat corporate income tax with a broad set of economic-development credits and favorable retirement-income treatment, so 2027 planning benefits from reviewing filing method, available credits, and residency/retirement facts alongside the core deadlines.

Electronic filing and payment:

• File and pay Corporate and pass-through returns electronically through MyDORWAY.
• Individuals can e-file through South Carolina's free online options.
• Preparers must use SC-approved software vendors.

Business credits and incentives:

• Job Development Credit.
• Investment Tax Credit.
• Research and Development Tax Credit.
• Headquarters Credit.
• Retraining Credit.

Retirement and military income:

• Military retirement income may be deductible/exempt for qualifying retirees.
• Social Security benefits generally not taxed by South Carolina.
• Pension income and senior-taxpayer provisions reviewed for residents.
• Military-spouse residency and withholding relief may apply.

Industry considerations:

• Manufacturing base (automotive, aerospace/Boeing) with sector-specific incentives.
• Port of Charleston and international-trade programs.
• Tourism and hospitality provisions.

South Carolina's H.4216 rate changes and corporate license fee reward year-specific review, which firms can find through the accounting firm directory.

What sources support these South Carolina dates?

• South Carolina H.4216 tax information.
• South Carolina C corporation filing requirements.
• South Carolina corporate income tax.
• South Carolina individual income tax.

Control South Carolina H.4216 deadline impacts

Instead's AI-driven tax platform helps South Carolina teams coordinate return work, payment review, extensions, and filing follow-through before deadlines move from planning to execution.

For South Carolina practices, planning, workflows, and corporate tax teams help connect research, planning, and operational handoffs without duplicating deadline data. Built for tax professionals who want source-backed state deadline control across clients, entities, and reviewer workflows.