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Official form guide
Form 1065-SC: 1065 (Schedule C)
Form 1065‑SC is the South Carolina partnership income tax return. It reports the partnership’s income, deductions, and credits to the SC Department of Revenue. File it when the partnership has SC source income or is otherwise required to file a state return.
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IRS Form 1065-SC - 1065 (Schedule C)
Form 1065‑SC is the South Carolina partnership income tax return. It reports the partnership’s income, deductions, and credits to the SC Department of Revenue. File it when the partnership has SC source income or is otherwise required to file a state return.
Risk Radar
Scan points- 1A single missed signature can cause the entire return to be rejected.
- 2Using the wrong tax year on the form
- 3Mismatched partner allocations versus federal Schedule K‑1
- 4Omitting required South Carolina credits
- 5Failing to sign or include a partner’s signature
Plain English
If you run a partnership that does business in South Carolina, you must tell the state how much money the partnership earned and what expenses it had. This form is the state’s version of the federal partnership return. It’s a one‑time filing each tax year, not a separate quarterly report.
Submission Date
- Filing date: 2014-11-03 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when the partnership has South Carolina taxable income.
- Do not use it for a single‑member LLC taxed as a disregarded entity.
- If the partnership is a foreign entity with no SC nexus, check Form 1120‑F instead.
Form selector
Use this form or another form?
No SC source income
No state filing required
✓ Verify nexus before skipping SC return
Partnership elects to be taxed as a corporation
Different tax calculation method
✓ Confirm election is in place
Non‑partnership entity (LLC taxed as corporation)
Partnership form not applicable
✓ Use corporate filing
Deadline or filing window
The filing deadline is the 15th day of the third month after the partnership’s tax year ends (typically March 15 for calendar‑year filers). An automatic six‑month extension can be requested by filing Form SC‑1120‑E before the original deadline. If an extension is granted, the extended due date is six months later.
- —Total SC taxable income | Sum of SC income lines – SC deductions | Partnership taxable income | Verify all SC adjustments are included
Checklist
What you need before filling it out
Line 1 – SC Gross receipts
Bank statements, sales records · Federal Form 1065, Schedule B
Line 5 – SC Deductions
Receipts, invoices · SC deduction worksheets
Partner allocation table
Partner capital accounts · Federal Schedule K‑1
Signature block
Signed paper or electronic signature log · Completed form
Before you submit
- 1Confirm the edition year matches the filing year
- 2Verify all partner K‑1 data matches the federal return
- 3Re‑calculate each partner’s SC tax share
- 4Check that all required schedules are attached
- 5Ensure the signature(s) are present and dated
- 6Validate the mailing address or electronic portal URL
- 7Confirm the filing deadline and any extension status
- 8Run a final totals check for arithmetic errors
- 9Save a PDF copy of the completed return for records
- 10If filing electronically, receive a confirmation receipt
How to file this form
- 1Log in to South Carolina Business OneStop
- 2Select “File Partnership Return – Form 1065‑SC”
- 3Upload the completed PDF or enter data manually as prompted
- 4Attach supporting schedules (deduction worksheets, partner allocations)
- 5Electronically sign the return or upload a signed paper copy
- 6Submit and record the confirmation number
- 7If mailing, print the form, sign, and send via certified mail to the address in the instructions
Known limitations
- 1The form does not calculate partner‑level penalties; those must be computed separately
- 2Electronic portal may experience downtime during peak filing season
- 3Instructions do not provide a built‑in error‑check for mismatched partner percentages
- 4No automatic cross‑check with the federal Form 1065
Field map
Compact field-by-field guide
Entity Info
2 items
Full legal name of the corporation and its Employer Identification Number.
Current mailing address and date of incorporation.
Income
3 items
Total revenue from business operations before deducting costs.
Direct costs attributable to producing goods sold by the corporation.
Gross receipts minus cost of goods sold and returns/allowances.
Deductions
1 items
Sum of all business expenses including compensation, rent, interest, taxes, and depreciation.
Tax
2 items
Total income minus total deductions.
Tax calculated on taxable income using the applicable corporate tax rate, minus any credits.
Signatures
1 items
An authorized corporate officer must sign and date the return.
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Fillable formOpen in Editor->Form 1065‑SC is currently in its 2024 edition. The South Carolina Department of Revenue updates the form annually; verify the edition year before filing.
What changed or needs a fresh check
- Edition date – confirm the form is the 2024 version
- Fee – no filing fee for Form 1065‑SC
- Mailing address – use the address in the current instructions
- Electronic filing portal URL – verify the OneStop link is current
- Signature line – ensure partner(s) sign in the correct block
Quick Facts
Downloads
After you file
- 1Store the filed copy and confirmation receipt for at least seven years
- 2Distribute the SC Schedule K‑1 to each partner
- 3Update each partner’s individual SC tax payments based on their allocation
- 4Monitor for any notice from the SC Department of Revenue
- 5If an extension was filed, track the new due date
- 6Reconcile any SC estimated tax payments made during the year
- 7Prepare for the next year’s filing by archiving this year’s worksheets
Sources
- SRCForm title and purposeIRS and SC DOR official guidance
- SRCFiling deadlinestandard partnership filing rules, SC DOR instructions
- SRCElectronic filing portalSouth Carolina Business OneStop website
- SRCSignature requirementForm 1065‑SC instructions
- SRCNo filing feeSC DOR fee schedule
- SRCExtension processSC DOR extension form reference
- SRCNot clearly stated in the provided official source
Common confusion points
SC vs. federal income lines
Different definitions of “SC source”
→ Review nexus rules
Partner allocation percentages
May differ from federal if SC adjustments apply
→ Double‑check totals equal 100%
Deduction treatment
Some federal deductions are not allowed in SC
→ Compare SC deduction worksheet
Electronic signature vs. paper signature
Portal may require a digital certificate
→ Verify signature method accepted
Extension filing
Form SC‑1120‑E is for corporations, not partnerships
→ Use the correct partnership extension form if needed
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form SC‑1120‑E (extension) – request extra time
- SC Revenue audit packet – includes original 1065‑SC and supporting docs
Source transparency
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