South Carolina LLC Annual Report

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South Carolina does not require LLCs to file a recurring annual report. Here is what that means and which obligations remain.

South Carolina does not require LLCs to file a recurring annual report with the state, which makes it one of the lighter jurisdictions for ongoing compliance. That does not mean zero obligations: you still need to keep your registered agent current, pay any applicable taxes, and follow any tax-agency filing rules.

What the report is for

In states that do require reports, the filing updates addresses, managers, and the registered agent. In South Carolina, keeping the public record accurate falls to amendments and agent-change filings made when something actually changes.

Cost and frequency

ItemDetail
Filing frequencyNo recurring report
Filing feeNot applicable
Cost per year, averaged$0
National median cost per year$35

When it is due

There is no annual report deadline for South Carolina LLCs. Set a yearly reminder anyway to review your registered agent, addresses, and tax registrations.

What information to have ready

  • LLC name and state file number
  • Principal office and mailing addresses
  • Names and addresses of managers or members, depending on the state
  • Registered agent name and street address
  • Officer or organizer signature and contact details

Late and missed filings

Because no report is due, there is no report penalty. Late tax filings, expired registered agents, and unpaid entity-level taxes are the risks to watch.

South Carolina LLC at a glance

ItemDetail
Filing officeSouth Carolina Secretary of State
LLC filing fee$110
Annual reportNot required
Franchise or entity taxLicense tax for corps
State personal income taxYes
Corporation filing fee (for comparison)$135

South Carolina specific notes

South Carolina does not require LLCs (taxed as pass-through) to file an annual report. LLCs taxed as C-corporations must file an annual report and license fee with SCDOR.

Frequently asked questions

Does South Carolina require an LLC annual report?
No. South Carolina does not require a recurring annual report from LLCs, though other filings and taxes may still apply.
How much does the South Carolina LLC report cost?
There is no report fee because no report is required.
What happens if I file late in South Carolina?
Expect a late fee and, if the report stays unfiled, possible administrative dissolution. Reinstating a dissolved LLC typically costs more than filing on time.
Where do I file the South Carolina report?
With the South Carolina Secretary of State, generally through the state's online business portal.

Sources & further reading

Disclaimer: Legal information, not legal advice. For advice about your specific situation, consult a licensed attorney or CPA in your state. See our full disclaimer.