How to reinstate a South Carolina Corporation:
To reinstate a South Carolina corporation, file an Application for Reinstatement of a Corporation Dissolved by Administrative Action with the South Carolina Secretary of State (SOS). A South Carolina corporation must have filed all its tax returns and fees and be in good standing with the South Carolina Department of Revenue (DOR) before the South Carolina SOS will allow the corporation to reinstate. The application for reinstatement is available on the South Carolina SOS website (see link below) or in your online account when you sign up with Northwest. File the application for reinstatement in duplicate. Include your Tax Compliance Certificate from the DOR with your application for reinstatement.
Submit the application, certificate and fee to the SOS by mail or in person. The South Carolina SOS accepts cash, personal checks, and money orders. The SOS does not accept debit or credit cards. Checks should be payable to the Secretary of State’s Office.
South Carolina Secretary of State's Office
Attn: Business Filings Division
1205 Pendleton Street, Suite 525
Columbia, SC 29201
Phone: (803) 734-2158
Do you need a Certificate of Tax Compliance to reinstate a South Carolina corporation?
Yes. Before reinstating, you need to submit all delinquent taxes, fees, reports, etc. to the South Carolina Department of Revenue. If you are unsure what you owe, you should contact the DOR.
Next, you have to submit Form C-268, Certificate of Tax Compliance Request. You can download the form on the DOR website (see link below). Make sure you check the box to state that you are requesting the certificate for a corporate reinstatement. Enclose a check for $60, payable to the SC Dept of Revenue.
Mail the request to:
South Carolina Department of Revenue
Tax Compliance Officer
Columbia, SC 29214-0027
Or send by express mail to:
South Carolina Department of Revenue
Tax Compliance Officer
301 Gervais Street
Columbia, SC 29214
Phone: (803) 896-1730
Once they have your request, the South Carolina DOR will review the corporations tax responsibilities. If the corporation has any delinquent fees, they will be notified and given 30 days to comply. If there are no delinquent fees, the corporation will be issued a Certificate of Tax Compliance.
How much will it cost to revive a South Carolina Corporation?
You will have to submit all delinquent reports and fees to the South Carolina Department of Revenue.
There is a $25 fee to file the South Carolina Application for Reinstatement with the SOS.
There is a $60 fee to apply for a Certificate of Tax Clearance.
How long does it take the state to process the filing?
The South Carolina SOS processes reinstatements within two business days.
It takes 10 business days for the South Carolina DOR to process the certificate of compliance request.
How long does your South Carolina Corporation have to be inactive with the state before you wouldn’t have any fees, and would just have to start over with a new South Carolina Corporation?
A South Carolina corporation may apply for reinstatement at any time after administrative dissolution.
If you do not want to reinstate your corporation you should file articles of dissolution with the SOS. You cannot close your account with the DOR until you have dissolved with the SOS. South Carolina corporations are responsible for filing the return and paying the license fee until they file articles of dissolution with the SOS.
Can you change your South Carolina registered agent at the same time on the South Carolina reinstatement?
No. You cannot change your South Carolina registered agent on the application for reinstatement.
Can you change your principal address at the same time on the South Carolina reinstatement form?
No. You can’t change the corporations principal address on the application for reinstatement.
Can you change your officers and directors at the same time on the South Carolina reinstatement form?
No. You can’t change the South Carolina corporations officers or directors on the reinstatement form.
What if my corporations name is no longer available when I reinstate?
The corporation will have to change its name by filing an amendment to its articles of incorporation.
How many annual reports can you miss before you can’t reinstate your South Carolina Corporation?
There is no time limit for reinstating a South Carolina corporation. You can reinstate any time following administrative dissolution, even if you have missed several annual reports.
South Carolina Secretary of State:
South Carolina Department of Revenue Forms:
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