LLC annual report · South Carolina
The South Carolina answer in plain words, from the state's own filing pages. Rules checked October 2026.
| Does an annual report exist? | No standard LLC annual report |
|---|---|
| Report name | None with the Secretary of State (tax return only, and only for corp-taxed LLCs) |
| Deadline / window | South Carolina LLCs file NO annual report with the Secretary of State. Most LLCs (partnership/member-taxed) file nothing annual with the state for entity status. An LLC taxed as a corporation files Form CL-1 / its corporate return with the Dept. of Revenue (initial CL-1 due 15th day of 3rd month after the taxable year begins, then with the return). |
| Filing fee | No filing fee for an LLC annual report |
| Late fee | No report, so no report late fee. |
| If you miss it | None with the SoS for a report. Corp-taxed LLCs face normal DOR tax consequences for a missing return. |
| Where to file | No SoS filing. DOR: MyDORWAY (dor.sc.gov) for corp-taxed LLCs only. |
Source: SC Secretary of State (sos.sc.gov) — no LLC annual report in S.C. Code Title 33, ch.44; SC Dept. of Revenue CL-1 guidance (dor.sc.gov) for corp-taxed LLCs — verified Oct 2026 Rules checked October 2026. Deadlines and fees can change — confirm on the state's filing page before you pay.