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How To Reinstate A South Carolina LLC

 

Revive Or Reinstate A South Carolina Limited Liability Company

South Carolina LLCs are not required to file annual reports with the Secretary of State (SOS). But the SOS may administratively dissolve a South Carolina LLCs for failing to file any returns or taxes with the South Carolina Department of Revenue (DOR). If you want to reinstate a South Carolina LLC, you have to apply for reinstatement within two years after the date of administrative dissolution. You will be required to file an Application for Reinstatement by a Limited Liability Company dissolved by Administrative Action with the South Carolina Secretary of State, Division of Business Filings. The form is available on the SOS website (see link below) or in your online account when you sign up with Northwest.

If your South Carolina LLC was administratively dissolved for failure to file a tax return with the Department of Revenue, you will have to contact the DOR to find out how to correct the default. Once you have complied with the DOR you will need to request a Certificate of Tax Compliance.

File two copies of the application for reinstatement with the tax compliance certificate to the SOS. You can submit documents to the South Carolina SOS by mail, by UPS/FedEx, or in person (between 8:30 am and 4:45 pm). The South Carolina SOS accepts cash, personal checks, and money orders. The office does not accept debit or credit cards. Checks should be payable to the Secretary of State’s Office.

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 LLC?

Yes. Before you can reinstate a business, you need to submit the LLCs delinquent taxes, fees, reports, etc. to the South Carolina DOR. If you are unsure what you owe, 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). Complete the form and 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 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 reinstate a South Carolina LLC?

First you will have to submit any past due taxes and fees to the DOR. Contact the DOR if you are not sure how much you owe.
Reinstatement application filing fee: $25
Tax clearance: $60

How long does it take the state to process the filing?

The South Carolina SOS processes documents within two business days. Include a self-addressed, stamped envelope, so the SOS can send a filed copy to you.

It takes the South Carolina DOR about 10 days to process the request for certificate of tax compliance.

How long does your South Carolina LLC 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 LLC?

You can only reinstate a South Carolina LLC within two years of the date of administrative dissolution. After that you would have to file with the SOS to form a new business entity.

You should always file articles of termination if you do not want to continue your South Carolina LLC, even if it has been administratively dissolved. You cannot close your account with the DOR until you have dissolved with the SOS. So if your LLC is taxed as a corporation, it will be responsible for filing the return and paying the license fee until you file articles of termination with the SOS.

Can you change your South Carolina registered agent at the same time on the South Carolina reinstatement?

No. You can’t change your South Carolina agent for service of process on the LLC reinstatement application.

Can you change your principal address at the same time on the online reinstatement?

No. You can’t change the LLCs principal address on the application for reinstatement.

Can you change your members and/or managers at the same time on the online reinstatement?

No. You can’t change member or manager information on the South Carolina reinstatement form.

How many annual reports can you miss before you can’t revive your South Carolina LLC?

There is a two year limit on reinstatement for South Carolina LLCs. This means that you can apply for reinstatement until the second anniversary of the date of administrative dissolution.

South Carolina Secretary of State:

http://www.scsos.com/Business_Filings

South Carolina Department of Revenue Forms:

http://www.sctax.org/Forms+and+Instructions/other/default.htm

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