In South Carolina, annual reports for profit Corps are NOT filed with the SC Sec. of State's office, but as part of their corporate tax return with the SC Dept of Revenue. Corporate tax returns/annual reports are due on the 15th day of the third month after the close of the Corp's fiscal year. For LLCs, annual reports are filed with the SC Sec. of State's office and are due on the 15th day of the fourth month following the close of the LLC's taxable year. For example, if the Corp's fiscal year-end is December 31st, the annual report/corporate tax return would be due on March 15th. If the LLC's fiscal year-end is December 31st, then the annual report would be due on April 15th. The filing fee for LLCs is $10.

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