How to Form an LLC in South Carolina (2026 Guide)

Step 1Choose a name that is distinguishable

Your LLC’s name must include “limited liability company,” “limited company,” or one of the accepted abbreviations: L.L.C., LLC, L.C., LC or Ltd. Co. It also has to be distinguishable from names already on the Secretary of State’s records. According to the Secretary of State, an unavailable name is the most common reason business filings are rejected, so check first with the official Business Name Search.

You do not have to reserve a name before you file. If you want to hold one while you get ready, state law lets you reserve it for 120 days for a fee of $25. The reservation cannot be renewed. Keep in mind that filing a name with the state does not give you trademark rights; the Secretary of State’s Trademarks Division handles state trademark registration.

Step 2Appoint an agent for service of process

South Carolina law requires every LLC to designate and continuously maintain, in the state, an office and an agent for service of process. The agent can be a South Carolina resident, a South Carolina corporation, another LLC, or a foreign corporation or company authorized to do business in the state. The form asks for the agent’s name, signature and South Carolina street address. A missing agent name or address is a listed reason for rejection.

If your LLC has no agent, or the agent can’t be found, the law allows legal papers to be served on the Secretary of State instead, which means you could miss a lawsuit. Keep your agent information current.

Step 3File the Articles of Organization

You can file online through Business Entities Online and pay by credit or debit card, or mail Form F0006 to the Secretary of State. The articles ask for:

• the LLC’s name;
• the address of the initial designated office;
• the initial agent’s name, signature and South Carolina street address;
• the name, address and signature of each organizer (at least one);
• optional items: whether the LLC has a set term, whether it is manager-managed (and the managers’ names and addresses), whether any members are personally liable for company debts, a delayed effective date, and any other provisions.

A paper filing goes in as two copies with payment made out to the South Carolina Secretary of State and a self-addressed stamped return envelope, sent to Attn: Corporate Filings, 1205 Pendleton Street, Suite 525, Columbia, SC 29201. The fee is $110. A sample online receipt published by the Secretary of State also shows a separate electronic records access charge, so you may see a small extra amount at checkout when you file online.

The LLC exists when the Secretary of State files the articles, unless you chose a later effective date. No standard processing time or paid expedite option is published, so build some slack into your plans.

Step 4Know your ongoing obligations

For most LLCs, there is nothing to file with the Secretary of State each year. SCDOR lists an LLC not taxed as a corporation among the entities not subject to the annual report or the license fee.

That changes if your LLC elects to be taxed as a corporation (C or S). According to SCDOR, such an LLC must:

• file the CL-1 (Initial Annual Report of Corporations) within 60 days of doing business or using capital in South Carolina, with a one-time initial license fee of $25;
• file Form SC1120 or SC1120S each year, with the annual report included as Schedule D;
• pay the annual license fee of 0.1% of capital stock and paid-in surplus plus $15, which for an S corporation cannot be less than $25. For an S corporation, the return and payment are due by the 15th day of the third month after the end of the business year.

An LLC administratively dissolved by the state must apply for reinstatement within two years of dissolution. If the dissolution was for failing to file a tax return, you will need a Certificate of Tax Compliance from SCDOR to include with the reinstatement application.