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South Carolina LLC Annual Report Requirements: Deadline, Fee and How to File (2026)
This guide covers the South Carolina LLC annual report rules: what South Carolina asks of your LLC each year to stay in good standing. Here is exactly what South Carolina asks for, when it is due, what it costs, where to file and what happens if you miss it.
South Carolina does not require LLCs to file an annual report for most LLCs (unless the LLC chooses to be taxed as a corporation). You still need to keep a registered agent, and foreign-owned single-member LLCs still file Form 5472 with the IRS every year.
South Carolina Annual Report Requirements at a Glance
| Item | Details |
|---|---|
| Annual report | Not required for LLCs |
| Still required | A registered agent in South Carolina at all times |
| Federal filing | Form 5472 each year if the LLC is foreign-owned and single-member |
| Taxes | State taxes may apply if you do business in South Carolina |
What a South Carolina LLC Must Still Do Each Year
- Keep your registered agent active and your address up to date
- Update the state if your LLC’s details change
- File Form 5472 with the IRS each year if the LLC is foreign-owned
- Check state tax registration if you sell in South Carolina
What Happens If You Miss It
With no annual report, the main risk is letting your registered agent lapse; the state can then revoke the LLC.
What You Need Before Filing
- Your LLC’s exact legal name and state file number
- Your registered agent’s name and address
- Your principal office address
- The names and addresses of members or managers, if the form asks for them
- A card or bank account to pay the fee online
South Carolina LLC Annual Report: What Founders Abroad Should Know
South Carolina does not ask LLCs to file an annual report, so there is no yearly South Carolina LLC annual report fee or state deadline to track. That makes South Carolina cheaper to keep than states such as Florida ($138.75 a year) or Massachusetts ($500 a year). It does not mean nothing is due, though. To keep a South Carolina LLC in good standing you still need to:
- Keep a registered agent in South Carolina at all times, so official mail and legal notices reach you
- File Form 5472 with a pro forma Form 1120 with the IRS every year if your LLC is foreign-owned and single-member
- Keep your LLC’s address and member details up to date with the state if they change
- Check whether South Carolina state taxes apply if you sell to customers or hire people in South Carolina
Many founders abroad mix up the South Carolina LLC annual report with Form 5472. South Carolina has no annual report, while Form 5472 (with a pro forma Form 1120) goes to the IRS, due April 15 for calendar-year LLCs, and the penalty for missing it starts at $25,000. A foreign-owned single-member LLC needs Form 5472 every year.
LLCPronto clients do not have to track any of this alone. We remind you before every South Carolina deadline, so your LLC stays in good standing while you run your business. Ask us on WhatsApp for current pricing.
South Carolina Annual Filing: FAQs
Does South Carolina require an LLC annual report?
No.
What do I still need to do each year?
Keep a registered agent, update the state if details change, and file Form 5472 if your LLC is foreign-owned.
When is the South Carolina LLC annual report due?
There is no South Carolina LLC annual report, so there is no state due date. Keep your registered agent active, and if your LLC is foreign-owned and single-member, file Form 5472 with the IRS by April 15.
How much does a South Carolina LLC cost to keep each year?
South Carolina charges no yearly annual report fee. Your main yearly costs are a registered agent and, for foreign-owned single-member LLCs, the Form 5472 filing.
Do non-residents need to file anything with South Carolina each year?
Not an annual report. Non-residents still keep a South Carolina registered agent, and foreign-owned single-member LLCs file Form 5472 with the IRS every year.
Related Guides
- South Carolina LLC formation guide
- Form 5472 for foreign-owned LLCs (a separate federal filing)
- Registered agent service
- LLC cost and yearly filings in all 50 states
Facts checked against the South Carolina Secretary of State. Fees and deadlines can change; always confirm on the official site before you file.
Keep Your South Carolina LLC in Good Standing
South Carolina has no yearly report, but a foreign-owned LLC still files Form 5472 and Form 1120 each year. We file both for up to $60.
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