TaxTrack guide · Updated September 24, 2026

How to reinstate a dissolved South Carolina corporation

Getting a corporation back into good standing is a sequence, and once you see the order it becomes much more manageable. Each step unlocks the next one, so the work is mostly about doing them in the right order.

The path back to good standing

1. Confirm the company's status. The South Carolina Secretary of State business search shows whether the corporation is in good standing, dissolved or forfeited, and when that happened.
2. Find out which returns are missing. SCDOR can tell you which years it has on file. Years with no South Carolina activity, or years after the company was already dissolved, may not need a return, so confirm before preparing every year.
3. Check for estimated assessments. When returns are missing, SCDOR can assess an estimated amount. Filing the real returns can replace an estimate, and an assessment you disagree with can generally be protested within 90 days of the Regulatory Notice.
4. Rebuild the records. Bank statements, sales records and prior federal returns are the usual starting point for income and expenses in years nobody kept books.
5. File the returns. A C corporation files an SC1120 for each year; an S corporation files an SC1120S, which SCDOR says is due every year regardless of income or business.
6. Address business personal property returns if the business had equipment. These are separate from income tax returns.
7. Resolve the balance. Pay what is assessed or arrange a payment agreement. A penalty waiver request (Form C-530 or MyDORWAY) may be worth making.
8. Bring every other tax account current, such as withholding or sales tax, if the business was registered for them.
9. Request the Certificate of Tax Compliance (C-268). SCDOR issues it once the returns and taxes it administers are filed and paid. The application fee is $60 and an issued letter is valid for 30 days, so time it close to the reinstatement filing.
10. File for reinstatement with the Secretary of State, together with the certificate.

What it may cost

The cost depends on how many years are missing, what the business earned, whether it owned equipment, and what was already filed or paid. For a C corporation the main pieces are the 5% corporate income tax on South Carolina taxable income, the yearly license fee, late filing and payment penalties, interest, business personal property tax, and the $60 certificate.

TaxTrack's free checkup shows each of those as a separate line, marks each one as known, estimated or unknown, and gives a lower, working and upper figure so you can see how much is uncertain.

Common questions

Do I have to pay everything before reinstating?

The Certificate of Tax Compliance is issued once returns and taxes SCDOR administers are filed and paid, and other tax accounts generally have to be in compliance first. A payment agreement or penalty waiver can change what has to be paid, so ask SCDOR how an agreement affects the certificate in your situation.

How long is a Certificate of Tax Compliance valid?

SCDOR says an issued letter is valid for 30 days. The application fee is $60.

Can penalties be waived?

SCDOR accepts penalty waiver requests in qualifying circumstances, through Form C-530 or MyDORWAY. Each request is decided on its facts, and interest generally is not waived.

Sources

• SCDOR: Request a Certificate of Compliance
• SCDOR: S Corporation
• SCDOR: Corporate Income Tax
• SCDOR: Penalty Waivers
• SCDOR: Payment Plan Agreements
• SCDOR: Appeals Process
• SCDOR: Business Personal Property

Sources checked September 24, 2026.

Not tax, legal or accounting advice. TaxTrack by ExpenseTrack gives estimates for general information and planning only. It estimates and organizes; it does not prepare or file returns. Actual tax, penalties, interest and reinstatement requirements are determined by the South Carolina Department of Revenue, county offices and the Secretary of State. Talk to a qualified CPA, enrolled agent or tax attorney about your situation.