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South Carolina Free Printable  for 2024 South Carolina Schedule for Business Closure or Organizational Change

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Schedule for Business Closure or Organizational Change
Form I-349

STATE OF SOUTH CAROLINA 1350 DEPARTMENT OF REVENUE I-349 SCHEDULE FOR BUSINESS CLOSURE OR ORGANIZATIONAL CHANGE (Include with Final Corporate Return) (Rev. 9/17/15) 3500 FEIN SC File Number Name (Please Print or Type) Mailing Address STREET CITY COUNTY STATE ZIP Contact Name Telephone Email Address Date business closed or organizational change occured: Have all assets been sold? Yes No If yes, when were all assets sold? (MM/DD/YYYY) List the names and addresses of all purchasers. (Add attachment if necessary.) ADDRESS NAME/TITLE Type of organization change: Reorganized Reorganized as a Limited Liability Company (LLC) taxed as a corporation, while maintaining its federal ID number and continuing to do business in South Carolina, or converted from a C to S corporation. (The LLC and S corporation will file a corporate return.) Reorganized as a disregarded single member LLC or QSub owned by a corporation, while continuing to do business in South Carolina. (The LLC’s or QSub's income will be included in the owner’s tax return.) Reorganized as either a disregarded entity not owned by a corporation or as an entity taxed as a Partnership, while continuing to do business in South Carolina. Final Return Dissolved Date company dissolved: (MM/DD/YYYY) Have Articles of Dissolution been filed with the Secretary of State? Yes If no, you must file the Articles with the Secretary of State. No Withdrawn Date company withdrew from South Carolina: (MM/DD/YYYY) Has Application for Surrender of Authority to do Business been filed with the Secretary of State? Yes If no, you must file the Application with the Secretary of State. Merged Date company merged: (MM/DD/YYYY) Have Articles of Merger been filed with the Secretary of State? If no, you must file the Articles with the Secretary of State. Yes No Provide information for the surviving company: Name FEIN Email address Mailing Address STREET CITY 35001015 COUNTY STATE ZIP No Purpose of Form I-349 must be completed and included with the final return of all corporations that have merged into another corporation, undergone reorganization, dissolved, or withdrawn or surrendered authority to do business in South Carolina. Complete the upper portion, place a checkmark or “X” in one of the boxes to indicate the appropriate type of organizational change, and complete the section that applies to that type of organizational change. NOTE: No account is closed until the corporation closes with the Secretary of State’s Office. You can contact the Secretary of State’s Office at www.scsos.com or by calling 803-734-2158. Final Return Information A corporation must follow the steps listed below when filing a "Final Return" and ceasing to exist or when withdrawing from this state. 1. A domestic corporation must file Articles of Dissolution with the Secretary of State. 2. A corporation other than a domestic corporation must file an Application to Surrender Authority to do Business with the Secretary of State. 3. The corporation must file a final tax return by the 15th day of the 3rd month after the end of the tax year after filing the Articles of Dissolution or Application to Surrender Authority to do Business. The final return must include a schedule showing the distribution of the assets to the stockholders. 4. • An extension of time to file may be obtained by filing Form SC1120-T prior to expiration of the filing period if there is tax due. • If the taxpayer is not required to make a payment for tax or license fee at the time of the extension, and the taxpayer has been granted an extension of time to file a federal income tax return, it is not necessary to file a separate state extension form. Attach a copy of the properly filed federal extension to the final South Carolina return when filed. The appropriate box in the upper right corner of the return should be marked in the space indicating the reason for the final return.
Extracted from PDF file 2023-south-carolina-form-i-349.pdf, last modified September 2015

More about the South Carolina Form I-349 Corporate Income Tax TY 2023

We last updated the Schedule for Business Closure or Organizational Change in February 2024, so this is the latest version of Form I-349, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form I-349 directly from TaxFormFinder. You can print other South Carolina tax forms here.


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Other South Carolina Corporate Income Tax Forms:

TaxFormFinder has an additional 68 South Carolina income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form WH-1612 Transmittal Form for W2s or 1099s Submitted by CD-ROM or Paper
Form I-309 Nonresident Shareholder or Partner Affidavit and Agreement Income Tax Withholding
Form I-349 Schedule for Business Closure or Organizational Change
Form SC1065 Partnership Return (SC1065)
Form SC8736 Request for Extension of Time to File/Fiduciary and Partnership (SC8736)

Download all SC tax forms View all 69 South Carolina Income Tax Forms


Form Sources:

South Carolina usually releases forms for the current tax year between January and April. We last updated South Carolina Form I-349 from the Department of Revenue in February 2024.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of South Carolina Form I-349

We have a total of thirteen past-year versions of Form I-349 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



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