South Carolina business tax extension
South Carolina honors the federal extension for Form SC1120, and has its own extension form for a business without one. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.
Last updated · From South Carolina's own forms, instructions and laws, cited below
Does South Carolina accept the federal extension?
A federal extension (Form 7004) also extends the South Carolina return. Without a federal extension, file Form SC1120-T, Application for Automatic Extension of Time to File Corporate Tax Return (or an extension payment on MyDORWAY).
South Carolina's rules for each business return, as its own instructions and laws state them:
Corporations
- Return
- Form SC1120, C Corporation Income Tax Return
- Due date
- The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
- Extension
- A federal extension (Form 7004) also extends the South Carolina return. Without a federal extension, file Form SC1120-T, Application for Automatic Extension of Time to File Corporate Tax Return (or an extension payment on MyDORWAY). A federal extension counts only if no South Carolina income tax or license fee is due; the return must then be filed within the time the IRS extended. If tax or license fee is due, file the SC1120-T (or pay on MyDORWAY) and pay all of it by the original due date. Check the Extension box on the return.
- Extension length
- 6 months
- Extended due date
- The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
- Payment
- The tax is due by the original due date, even with an extension. To pay with the extension: Form SC1120-T, or an extension payment on MyDORWAY (dor.sc.gov/pay), which also serves as the extension request.
S corporations
- Return
- Form SC1120S, S Corporation Income Tax Return
- Due date
- The 15th day of the 3rd month after the tax year ends (March 15 for a calendar year)
- Extension
- A federal extension (Form 7004) also extends the South Carolina return. Without a federal extension, file Form SC1120-T, Application for Automatic Extension of Time to File Corporate Tax Return (or an extension payment on MyDORWAY). A federal extension counts only if no income tax or license fee is due. An S corporation with nonresident shareholders still files the SC1120S-WH and pays the 5% withholding by the original due date; that has no extension.
- Extension length
- 6 months
- Extended due date
- The 15th day of the 9th month after the tax year ends (September 15 for a calendar year)
- Payment
- The tax is due by the original due date, even with an extension. To pay with the extension: Form SC1120-T, or an extension payment on MyDORWAY (dor.sc.gov/pay).
Partnerships
- Return
- Form SC1065, Partnership Return
- Due date
- The 15th day of the 3rd month after the tax year ends (March 15 for a calendar year)
- Extension
- A federal extension (Form 7004) also extends the South Carolina return. Without a federal extension, file Form SC8736, Request for Extension of Time to File South Carolina Return for Fiduciary and Partnership (or an extension payment on MyDORWAY). A federal extension counts only if no tax is due; the return must then be filed within the time the IRS extended. Check the Extension box on the SC1065.
- Extension length
- 6 months
- Extended due date
- The 15th day of the 9th month after the tax year ends (September 15 for a calendar year)
- Payment
- The tax is due by the original due date, even with an extension. To pay with the extension: Form SC8736, or an extension payment on MyDORWAY (dor.sc.gov/pay).
Estates and trusts
- Return
- Form SC1041, South Carolina Fiduciary Income Tax Return
- Due date
- The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
- Extension
- A federal extension (Form 7004) also extends the South Carolina return. Without a federal extension, file Form SC8736, Request for Extension of Time to File South Carolina Return for Fiduciary and Partnership (or an extension payment on MyDORWAY). A federal extension is accepted instead of the SC8736 only if the return has no balance due when filed. Attach a copy of the federal extension and mark the Extension Requested box.
- Extension length
- 5½ months
- Payment
- The tax is due by the original due date, even with an extension. To pay with the extension: Form SC8736, or an extension payment on MyDORWAY (dor.sc.gov/pay).
When a due date in South Carolina falls on a weekend or legal holiday, it moves to the next business day. South Carolina's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date.
When is the federal business extension due?
Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:
| Return | Who files | File the extension by | Extended to |
|---|---|---|---|
| Form 1065 Partnerships & multi-member LLCs, Form 7004 | 6 months | ||
| Form 1120-S S corporations (and LLCs taxed as S corps), Form 7004 | 6 months | ||
| Form 1120 C corporations (and LLCs taxed as C corps), Form 7004 | 6 months | ||
| Form 1041 Estates & trusts, Form 7004 | 5½ months | ||
| Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868 | May 15, 2027 is a Saturday | 6 months |
Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.
Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.
Does an extension give more time to pay?
No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. South Carolina's instructions say the same for its returns: a South Carolina extension doesn't move the payment deadline. More in does an extension give you more time to pay?
Where are South Carolina's forms and instructions?
On the South Carolina Department of Revenue website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the South Carolina return and any South Carolina extension request go to the state.
South Carolina extension FAQ
Does South Carolina accept the federal business tax extension?
A federal extension (Form 7004) also extends the South Carolina return. Without a federal extension, file Form SC1120-T, Application for Automatic Extension of Time to File Corporate Tax Return (or an extension payment on MyDORWAY). The extension is 6 months. A federal extension counts only if no South Carolina income tax or license fee is due; the return must then be filed within the time the IRS extended. If tax or license fee is due, file the SC1120-T (or pay on MyDORWAY) and pay all of it by the original due date. Check the Extension box on the return.
When is the South Carolina Form SC1120 due?
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year).
Does a South Carolina extension give more time to pay?
No. The tax is due by the original due date, even with an extension. To pay with the extension: Form SC1120-T, or an extension payment on MyDORWAY (dor.sc.gov/pay), which also serves as the extension request.
Does a South Carolina business still need a federal extension?
Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. South Carolina honors that federal extension for the state return too.
Sources
- Corporate, read
- Instructions for C and S Corporation Income Tax Returns (South Carolina Department of Revenue, June 2025) (PDF), read
- SC1120-T, Application for Automatic Extension of Time to File Corporate Tax Return (Rev. 5/3/22) (PDF), read
- SC8736, Request for Extension of Time to File South Carolina Return for Fiduciary and Partnership (Rev. 5/3/22) (PDF), read
- SC1065, 2025 Partnership Return and instructions (Rev. 6/18/25) (PDF), read
- SC1041, Fiduciary Income Tax Return and instructions, calendar year 2025 (Rev. 6/17/25) (PDF), read
- Code of Laws - Title 12 - Chapter 60 - South Carolina Revenue Procedures Act (Section 12-60-50), read
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