Form CL-1 at a glance
What it is: CL-1 is the State of South Carolina Department of Revenue Initial Annual Report of Corporations.
Where and when to file: Pay the $25 minimum License Fee when you file your CL-1. Submit your CL-1 and the $25 fee online at sos.sc.gov/online-filings when registering your business with the South Carolina Secretary of State (SCSOS). (checked November 2, 2026)
A filled-in Form CL-1 example: a new South Carolina corporation files its CL-1
How to fill out Form CL-1, box by box
Section A: Identifying information
Enter your business's legal name.
Enter your FEIN. If you don't have a FEIN, apply for a number at irs.gov.
Enter the date you commenced business in South Carolina. If your business has not started at the time of filing, provide your expected start date.
Enter your date of incorporation.
Enter your state of incorporation and country of incorporation.
Month your corporation closes its books, nature of business and Subchapter Selection
Check the box for the month your corporation closes its books. If you haven't established a year-end date yet, enter Not Known. The default year end is December.
Enter a brief description of the nature of your business.
Check the box if you made a Subchapter Selection.
Section B: Contact information
Enter your contact phone number, with area code.
Enter your contact email address.
Enter the street address of your principal office.
Enter the mailing address your business is using to receive tax correspondence.
Registered agent's name and address
Enter your registered agent's name and address. The registered agent must be a South Carolina resident.
Section C: Number of shares
Enter the total number of authorized shares of capital stock. Itemize by class and series. Add more lines if needed.
Enter the total number of shares of capital stock issued and outstanding. Itemize by class and series. Add more lines if needed. If no shares have been issued at the time of filing, enter NA in the space provided.
Section D: Owner/officer/director information
Enter the name, title, address and SSN for each owner/officer/director of your business. If all positions have not been filled, provide the names and positions known at the time of filing.
It is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer.
Section E: Signature
The owner, officer, or director of your business must sign this form.
The undersigned incorporator or principal officer of the corporation for which this return is made declares that this return, including accompanying statements and schedules, has been examined by them and is to the best of their knowledge and belief a true and complete return made in good faith.
Fill in the Preparer's printed name, the Date and the Signature of incorporator or officer authorized to sign.
More rules for Form CL-1
Submit your completed CL-1 to the SCDOR as a web message by logging in to MyDORWAY.dor.sc.gov, selecting the More tab, then clicking Send the SCDOR a Message.
If your situation is different
You are an LLC
LLCs should only complete the CL-1 if they're taxed as a corporation.
You are registering a new business with the SCDOR
To submit the CL-1 to the SCDOR while registering a new business, use the online tax portal, MyDORWAY.dor.sc.gov. Select Business Tax Application to get started. During the registration process, you'll be prompted to pay the $25 minimum License Fee. (checked November 2, 2026)
Common questions about Form CL-1
Is there a deadline?
If you did not register with the SCSOS, you must still submit the CL-1 and the $25 minimum License Fee to the South Carolina Department of Revenue (SCDOR) within 60 days after commencing business in South Carolina or using a portion of your capital in the state if you are taxed as a corporation, and aren't exempt under SC Code Section 12-20-110, available at dor.sc.gov/policy. (checked November 2, 2026)
Where do I file it?
For faster results, submit your CL-1, and pay the $25 minimum License Fee online at sos.sc.gov/online-filings when registering a business with the SCSOS. (checked November 2, 2026)
Are there fees?
You must submit a CL-1 and a $25 minimum License Fee to the SCSOS if you are a domestic corporation filing your initial Articles of Incorporation, or a foreign corporation filing an Application for Certificate of Authority to Transact Business in South Carolina. (checked November 2, 2026)
Is there a penalty?
Failure to file your CL-1 and pay the $25 License Fee within 60 days after commencing business in South Carolina could result in interest charged at the prevailing federal rate, a late file penalty of 5% per month, not to exceed 25%, and a late pay penalty of 0.5% per month, not to exceed 25%. (checked November 2, 2026)
Sources
[1] Form CL-1 (Rev. 8/9/23), Initial Annual Report of Corporations, South Carolina Department of Revenue (the Official source link on this page).