Electric Cooperatives | South Carolina Department of Revenue

An electric cooperative doing business in South Carolina must file an Annual Report of Electric Cooperative Corporation Property and Gross Receipts return, CL-4.

Setting up your Electric Cooperative account

Filing an Annual Report of Electric Cooperative Corporation Property and Gross Receipts Return automatically registers you with the SCDOR.

You are required to file an Initial Annual Report of Corporations (CL-1) and pay a one-time $25 initial corporate License Fee within 60 days of doing business or using capital in the state of South Carolina.
- If you have not already paid this fee to the South Carolina Secretary of State (SCSOS), you should pay it to the SCDOR.
On your first return, check the Initial Return box.
Once your Corporate Income Tax account is registered, we will send you a Corporate Registration Filing Requirements letter (SC1070), which includes important information about your Electric Cooperative filing requirements.

Electric Cooperatives are subject to an annual License Fee according to SC Code Section 12-20-100. The License Fee equals the sum of:

0.1% of the fair market value of property owned and used in South Carolina to conduct business, as determined by the SCDOR for the prior year’s Property Tax
0.3% of gross receipts from services from regulated business in South Carolina during the prior tax year
The minimum License Fee is $25.

Corporate FAQs

Corporate Forms

Need help?

Phone: 1-844-898-8542
Email: CorpTax@dor.sc.gov

Check your SC Business Income Tax refund status!

You'll need your FEIN (Federal Employer Identification Number) and refund amount!

How to file and pay

The Annual Report of Electric Cooperative Corporation Property and Gross Receipts Return (CL-4) is due annually, regardless of any income or business to report in an accounting period.

Due date: Your return and payment are due by the 15th day of the fourth month after the end of your business year.

Taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.

File online

Regardless of your tax liability, we recommend you file online using an approved vendor.

filing options

File by paper

As long as your liability is less than $15,000 for the filing period, you can also file by paper using the Annual Report of Electric Cooperative Corporation Property and Gross Receipts Return (CL-4).

Request your extension to file by paying your balance due on our free online tax portal, MyDORWAY. Visit dor.sc.gov/pay and select Business Income Tax Payment to get started.

Your payment on MyDORWAY automatically submits your filing extension request.
No additional paperwork required!

If you’re not making your extension request online, mail the SC1120T to the address on the form.

Be sure to include your correct FEIN on the SC1120T. Providing an incorrect FEIN results in processing delays and errors in posting payments.
Make your check payable to the SCDOR.
Include your name, FEIN, tax year, and SC1120T in the memo.
Do not send cash.

There is no extension of time to pay.

Pay online with MyDORWAY

MyDORWAY is the preferred way to securely make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal). Visit dor.sc.gov/pay or log in to your account to make a payment.

Need a MyDORWAY account? Sign up
Have questions? See MyDORWAY help

Mailing addresses

Refund or Zero Return	Balance Due Return	Tentative (SC1120T), or Voucher (SC1120V)	Correspondence
South Carolina Department of Revenue Corporate Refund PO Box 125 Columbia, SC 29214-0032	South Carolina Department of Revenue Corporate Tax PO Box 100151 Columbia, SC 29202	South Carolina Department of Revenue Corporate Voucher PO Box 100153 Columbia, SC 29202	South Carolina Department of Revenue Corporate Tax PO Box 125 Columbia, SC 29214-0400