TaxTrack guide · Updated September 24, 2026

The South Carolina Certificate of Tax Compliance (C-268)

Short answer: The Certificate of Tax Compliance is SCDOR confirming that the returns and taxes it administers have been filed and paid. The application fee is $60 and an issued letter is valid for 30 days. It is usually the last tax step before a dissolved corporation files for reinstatement.

The certificate is the finish line for the tax side of reinstatement, and knowing what it checks lets you line everything up before you apply.

What it confirms

SCDOR issues the certificate once every return and tax it administers for the business has been filed and paid. That can include accounts beyond corporate income tax, such as withholding or sales tax if the business was registered for them.

Cost and timing

TaxTrack accounts that may need attention, marking corporate, individual, property, withholding and sales tax accounts
TaxTrack lists the tax accounts that may need attention before the certificate, since this is often not one tax bill. Example inputs.

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Common questions

How much is a South Carolina Certificate of Tax Compliance?

The application fee is $60.

How long is it valid?

An issued letter is valid for 30 days.

What if I cannot pay everything at once?

SCDOR offers payment plan agreements to eligible businesses. Ask SCDOR how an agreement affects the certificate in your case.

Sources

Sources checked September 24, 2026.

Not tax, legal or accounting advice. TaxTrack by ExpenseTrack gives estimates for general information and planning only. It estimates and organizes; it does not prepare or file returns. Actual tax, penalties, interest and reinstatement requirements are determined by the South Carolina Department of Revenue, county offices and the Secretary of State. Talk to a qualified CPA, enrolled agent or tax attorney about your situation.