Make sure that all applicable sections of the C-278 are accurately completed.
If closing a sales tax account, attach the retail license to this form.
If closing more than one tax account use the spaces provided below or attach a sheet listing the type tax account,
current account number and closing date or final paycheck date and business address.
This form must be signed by an owner, partner or corporate officer.
You cannot use this form to close your corporate income tax account. To correctly dissolve (close) your
corporate income tax account the following must be done.
For Secretary of State purposes:
(1) A domestic corporation must file the Articles of Dissolution with the Secretary of State.
(2) A corporation other than a domestic corporation must file the Articles of Withdrawal with the Secretary of
Contact the Secretary of State for forms and/or questions by calling 803-734-2158.
For South Carolina Department of Revenue purposes:
(3) The corporation must file a final tax return within 75 days after filing such Articles of Dissolution or
Withdrawal. A schedule must accompany the final return showing the distribution of the assets to the
stockholders. An extension of time to file may be obtained by filing Form SC1120-T prior to expiration of the
(4) The appropriate box in the upper right corner of the return should be marked in the space indicating the
reason for the final return.
Current Account No.
South Carolina Department of Revenue
Columbia, SC 29214-0140
Social Security Privacy Act Disclosure
It is mandatory that you provide your social security number on this tax form. 42 U.S.C 405(c)(2)(C)(i) permits a state to
use an individual's social security number as means of identification in administration of any tax. SC Regulation 117-1
mandates that any person required to make a return to the SC Department of Revenue shall provide identifying numbers,
as prescribed, for securing proper identification. Your social security number is used for identification purposes.