Form a S-Corp in South Carolina

Everything you need to know about forming a S-Corp in South Carolina. Filing fees, requirements, timeline, and step-by-step guidance.

$135
Filing Fee
5-7 business days
Processing Time
Required
Registered Agent

How to File

1

Choose Corporate Name

Select an available name that includes 'Corporation,' 'Incorporated,' 'Company,' or an abbreviation. Check availability through SC Secretary of State.

30 minutes

2

Appoint Registered Agent

Designate a registered agent with a South Carolina address to receive legal documents on behalf of the corporation.

15 minutes

3

File Articles of Incorporation

Submit Articles of Incorporation to the SC Secretary of State with required information including corporate purpose, share structure, and registered agent details.

45 minutes

4

Create Corporate Bylaws

Draft internal governing documents outlining corporate procedures, director responsibilities, and shareholder rights.

2 hours

What's Next After Filing

Once your S-Corp is officially formed, you'll want to complete these important steps:

  • Hold Organizational MeetingConduct initial board meeting to adopt bylaws, elect officers, and issue stock certificates to initial shareholders.
  • File Form 2553 with IRSSubmit S-Corporation election to the IRS within 75 days of incorporation to receive pass-through tax treatment.

Advantages

  • Pass-through taxation avoids double taxation on corporate profits
  • Limited liability protection for shareholders from business debts
  • Enhanced credibility and professional image for business operations
  • Easier to attract investors and obtain business loans compared to sole proprietorships

Considerations

  • Strict IRS requirements including 100 shareholder limit and single class of stock
  • Required annual filings and corporate formalities increase administrative burden
  • Self-employment taxes may apply to shareholder-employees on reasonable salaries

Annual Obligations

Annual Report Fee:$25
Report Due:April 1
Annual Report must be filed by April 1st each year. S-Corps are exempt from South Carolina franchise tax but must file annual reports and pay the $25 filing fee.
Last verified: December 2025Source

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