South Carolina lesson 4 of 6
Get an EIN and register with the Department of Revenue
The federal EIN identifies your LLC to the IRS and to banks. Separately, most South Carolina LLCs also need to register with the Department of Revenue once they start selling taxable goods or hiring employees.
Applying for the EIN
Apply for free directly on the IRS website once your Articles of Organization are approved. If the responsible party has a US social security number or ITIN, the EIN is issued immediately online; otherwise the application goes in on Form SS-4 by fax or post, which takes longer.
Registering with the Department of Revenue
South Carolina LLCs that sell taxable goods or services register for a retail license and sales tax account, and those with employees register for withholding tax, both through the Department of Revenue's MyDORWAY portal. Registration is separate from, and comes after, getting your federal EIN.
An LLC that elects C corporation tax treatment also needs to register for South Carolina corporate income tax and the associated license fee reporting, which a standard pass-through LLC does not.
Local business licenses
Many South Carolina cities and counties, including Charleston and Columbia, require a local business license in addition to any state-level registration, generally based on gross revenue. Check with the city or county where you operate rather than assuming state registration covers it.
Key takeaways
- The EIN is free and comes from the IRS.
- Register with the Department of Revenue through MyDORWAY for sales tax or withholding once either applies.
- A C-Corp election adds corporate income tax and license fee filings that a pass-through LLC does not have.
Official sources
Or let us file your South Carolina LLC for you
Everything above is yours to use for free. If you would rather hand it over, we prepare and file the Articles of Organization, act as your registered agent, and track your ongoing deadlines.
Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team