South Carolina LLC Tax Deadlines 2026
Complete guide to LLC filing dates, extensions, estimated payment schedules, and required forms in South Carolina for the 2026 tax year. South Carolina imposes a state income tax, so LLC entities must file both federal and state returns.
South Carolina LLC filing deadline
Calendar-year due date follows federal timing for pass-through entities.
Due: Mar 16, 2026
Extension: Sep 15, 2026
Form: State business income tax return
Estimated payments
No state estimated payment schedule listed.
Due: N/A
South Carolina LLC Tax Calendar at a Glance
| Event | Date |
|---|---|
| Filing deadline | Mar 16, 2026 |
| Extension deadline | Sep 15, 2026 |
FAQ
When is the LLC tax filing deadline in South Carolina for 2026?
The South Carolina LLC tax return is due Mar 16, 2026 for the 2026 tax year. An extension is available until Sep 15, 2026.
Does South Carolina require LLC estimated tax payments?
Estimated payments are not typically required at the entity level for LLC in South Carolina, but confirm with South Carolina Department of Revenue.
What form do I file for a LLC in South Carolina?
LLC entities in South Carolina file using Form State business income tax return. You can download the form from South Carolina Department of Revenue at https://dor.sc.gov.
Can I get an extension for my South Carolina LLC tax return?
Yes. South Carolina allows an extension for LLC returns until Sep 15, 2026. Note that an extension gives you more time to file, not more time to pay — any tax owed is still due by the original deadline of Mar 16, 2026.
What are the penalties for filing late in South Carolina?
South Carolina typically charges a failure-to-file penalty (usually 5% of unpaid tax per month, up to 25%) and a failure-to-pay penalty (usually 0.5-1% per month). Interest also accrues on unpaid balances. Filing for an extension by the original deadline avoids the failure-to-file penalty but not the failure-to-pay penalty.
Where can I file South Carolina LLC taxes?
File through South Carolina Department of Revenue. Visit https://dor.sc.gov for e-filing options, downloadable forms, and payment portals.
South Carolina Estimated Tax Payments
View the full quarterly estimated payment schedule for South Carolina, including all entity types and payment methods.
View South Carolina estimated payments →