How to Shut Down a Business in South Carolina
Complete guide to dissolving your business entity with the South Carolina Secretary of State.
Quick Answer
To dissolve a business in South Carolina, file Articles of Termination with the South Carolina Secretary of State. The LLC filing fee is $10 and corporation fee is $10. South Carolina does not require tax clearance before filing. Standard processing takes 2-5 business days.
Quick Facts
| Filing Agency | South Carolina Secretary of State |
| Website | https://sos.sc.gov/ |
| LLC Dissolution Fee | $10 |
| Corporation Dissolution Fee | $10 |
| Tax Clearance Required | No |
| Processing Time | 2-5 business days |
| Online Filing | Yes |
| Phone | (803) 734-2158 |
LLC Dissolution in South Carolina
Steps to Dissolve an LLC
- 1 Vote to dissolve according to your operating agreement or by majority vote of members
- 2 Wind up business affairs, settle debts, and distribute remaining assets
- 3 Notify all known creditors in writing
- 4 File final tax returns with the SC Department of Revenue
- 5 File Articles of Termination (Form F0108) with the Secretary of State ($10 fee)
- 6 Cancel any business licenses, permits, and trade names
Corporation Dissolution in South Carolina
Steps to Dissolve a Corporation
- 1 Board of directors adopts a resolution recommending dissolution
- 2 Shareholders approve dissolution by majority vote per SC Code 33-14-102
- 3 Notify all known creditors and claimants in writing
- 4 Wind up business affairs, settle debts, and distribute remaining assets
- 5 File final tax returns with the SC Department of Revenue
- 6 File Articles of Dissolution (Form F0049) with the Secretary of State ($10 fee)
- 7 Cancel all business licenses and permits
Tax Requirements
Tax Agency: South Carolina Department of Revenue
Phone: (803) 898-5000
Tax clearance is not required for voluntary dissolution. However, you must file all final tax returns for income, sales, and withholding taxes. If administratively dissolved, a Tax Compliance Certificate (Form C-268, $60 fee) from the Department of Revenue is required for reinstatement. Use the SC Business One Stop (scbos.sc.gov) to close business tax registrations.
Additional Requirements
Contact Information
Agency: South Carolina Secretary of State
Address: 1205 Pendleton Street, Suite 525, Columbia, SC 29201
Phone: (803) 734-2158
Website: https://sos.sc.gov/
Online Portal: https://businessfilings.sc.gov/
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This guide is for informational purposes only and does not constitute legal advice. Information is sourced from official state websites and was last verified in 2026. Always confirm current requirements directly with the South Carolina Secretary of State. Consult an attorney for advice specific to your situation.