Overview
South Carolina splits business registration responsibilities between two agencies. The Secretary of State (SCSOS) handles entity formation, registration, and the official public record through the Business Entities Online system. Ongoing annual reporting for corporations, on the other hand, runs through the Department of Revenue (SCDOR), not the Secretary of State.
Corporations (for-profit and nonprofit), LLCs, LLPs, limited partnerships, and foreign entities holding a certificate of authority all register with the SCSOS. Sole proprietorships and general partnerships don't have a state registration requirement. One thing worth knowing upfront: standard LLCs in South Carolina have no recurring annual filing obligation with either the SOS or the SCDOR. That's a notable difference from most other states.
South Carolina has no state-level beneficial ownership register. At the federal level, the Corporate Transparency Act (2021) created a BOI registry run by FinCEN, but a March 2025 interim final rule lifted the obligation for all U.S. companies and U.S. persons. Only foreign reporting companies remain subject to it.
For KYB and AML work, the free public search confirms an entity's registered agent, registered office, and current status. Directors and officers aren't disclosed to the SOS; corporations report those to the SCDOR as part of their annual tax return.
Official Registers
Secretary of State (Business Entities Online)
The SCSOS maintains the official register of business entities through Business Entities Online. It records domestic and foreign corporations, LLCs, LLPs, limited partnerships, nonprofit corporations, and benefit corporations.
Search and access. The Business Entity Search is free and open to anyone. Search by entity name or registered agent. Each record shows the entity name, type, state of formation, current status, registered agent name, and registered office address. Directors, officers, and LLC members are not part of the public SOS record.
Filings. Formation documents go in online or by paper. Articles of Incorporation for corporations cost $110 (plus $25 for the initial CL-1 report, making $135 at formation). Articles of Organization for LLCs cost $110. Foreign entities pay $110 for a certificate of authority. Nonprofit corporations file Articles of Incorporation at $25. Limited partnership formation costs $10.
Certificates. Certificates of Existence and certified copies of filed documents are available through Business Entities Online for a fee.
South Carolina Department of Revenue
Corporations don't file a standalone annual report with the SOS. Instead, the annual report travels as Schedule D inside the corporate income tax return filed with the SCDOR. That's where director names are also reported. The SCDOR manages the corporate License Fee and tax filings; the SOS manages the entity record.
Registration and Publication Requirements
Corporations
All domestic and foreign corporations must register with the SCSOS and file a Form CL-1 (Initial Annual Report of Corporations) at formation, paying a $25 minimum License Fee. After that, the annual report is not a standalone document. It's Schedule D of the annual corporate tax return filed with SCDOR.
C corporations file Form SC1120 by the 15th day of the fourth month after fiscal year end (April 15 for calendar-year filers). The corporate License Fee is 0.1% of capital stock and paid-in surplus, plus $15, with a $25 floor.
S corporations file Form SC1120S by the 15th day of the third month after fiscal year end (March 15 for calendar-year filers). The same license fee structure applies.
The annual return is required every year regardless of income or activity. Failure to file can result in penalties of 0.5% of the license fee per month, up to 25%.
LLCs
Standard LLCs (those taxed as partnerships or disregarded entities) have no annual report or renewal obligation with either the SOS or the SCDOR. No recurring fee, no anniversary filing. This makes South Carolina one of the lower-maintenance states for default-taxed LLCs.
LLCs that elected to be taxed as a corporation follow the same CL-1 and annual SC1120/SC1120S obligations as corporations.
LLPs
LLPs must file an annual renewal with the SCSOS to maintain their registration. The renewal fee is $100 for both domestic and foreign LLPs. Missing the renewal puts the registration at risk.
Limited partnerships
Limited partnerships register with the SCSOS by filing a Certificate of Limited Partnership ($10). There is no annual renewal required with the SOS, though tax obligations with the SCDOR still apply depending on the LP's structure.
Nonprofit corporations
Nonprofits file Articles of Incorporation with the SCSOS at a $25 fee. Political associations must include a CL-1 at formation. Ongoing corporate tax and reporting obligations with the SCDOR apply depending on the nonprofit's federal tax classification. Federal 501(c) status is obtained from the IRS; the state filing doesn't grant it.
Benefit corporations
Benefit corporations form like standard for-profit corporations but carry an additional obligation: an Annual Benefit Report filed with the SCSOS each year at $10. The report documents how the corporation pursued its general and specific public benefit purposes during the year.
Sole proprietors and general partnerships
No registration is required with the SOS. Business name registrations may be needed at the county level, but South Carolina has no state-level trade name register managed by the SCSOS.
Summary table
| Entity type | Register with SCSOS | Annual obligation | Financial statements public |
|---|---|---|---|
For-profit corporation | Yes ($135 incl. CL-1) | Schedule D in SC1120/SC1120S to SCDOR (min. $25 license fee) | No |
LLC (default tax) | Yes ($110) | None | No |
LLC (taxed as corp) | Yes ($135 incl. CL-1) | Schedule D in SC1120/SC1120S to SCDOR | No |
LLP | Yes ($100) | Annual renewal to SCSOS ($100) | No |
LP | Yes ($10) | None with SCSOS | No |
Nonprofit corporation | Yes ($25) | SCDOR obligations vary by tax classification | No |
Benefit corporation | Yes ($135 incl. CL-1) | Annual Benefit Report to SCSOS ($10) | No |
Sole proprietor / general partnership | No | None | No |
With Topograph
Topograph queries the South Carolina Business Entities Online system to return structured company data for entities registered in the state.
Available Data
Company Profile
- Entity name
- Entity type and state of formation
- Current status
- Registered agent name and address
- Registered office address
Available Documents
| Document type | Comment |
|---|---|
Trade Register Extract | A Topograph-generated extract of the entity's Business Entities Online record: entity name, type, state of formation, status, registered agent, and registered office. |
Directors, officers, and LLC members aren't part of the public SOS record. They're disclosed to the SCDOR through the annual tax return, which isn't publicly accessible. Financial statements aren't filed publicly in South Carolina, and beneficial ownership data isn't available at the state level. Domestic companies are also exempt from federal BOI reporting following the March 2025 FinCEN rule.
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