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                                                                                                                    STATE OF SOUTH CAROLINA                                                            SC 1120U 
       dor.sc.gov                                                                                            PUBLIC UTILITY TAX RETURN                                                                   (Rev. 5/25/23) 
                                                                                        Due by the 15th day of the fourth month following the close of the taxable year.                                            3097
Income Tax period ending                                                                -           -                     County or counties in SC where property is located
License Fee period ending                                                               -           -
                                                                                                                          Audit location: Street address
FEIN  
Name                                                                                                                      City                                                                 State             ZIP
Mailing address 
City                                     State              ZIP                                                           Audit contact                                                  Phone number
Change of               Address                 Accounting Period 
                                                                                                                          Check if:         Initial Return                                 Amended Return
                                           Check if you filed a federal or state extension                                                  Consolidated Return
                                                                                                                          Check if: 
Attach complete copy of federal return                                                                                     
                                                                                                                                      Merged                Reorganized               Final
                                             1.   Federal taxable income from federal tax return .............................................                                                        1.                00
                                             2.   Net adjustment from Schedule A and B, line 12  ............................................                                                         2.                00
                                             3.   Total net income as reconciled (add line 1 and line 2) ........................................                                                     3.                00
                                             4.   If multi-state corporation, enter amount from Schedule G, line 6; otherwise, enter amount from line 3 .....                                         4.                00
                                             5.   Distribution to shareholders of S Corporation or SC NOL carryover, if applicable ....................                                               5. <                  00>
                                             6.   South Carolina net income subject to tax (subtract line 5 from line 4)  ............................                                                6.                00
                                             7.   Tax (multiply line 6 by 5%) ............................................................                                                            7.                00
                                             8.   Nonrefundable credits from Schedule C, line 5 (attach SC1120TC) ..............................                                                      8.                00
                                             9.   Balance of tax (subtract line 8 from line 7) . . ..............................................                                                     9.                00
                                           10.   Payments:                                                                                                                                           
PART I                                                                    (a) Tax withheld (attach 1099s or I-290s) .......................................                                         10a.                00
                                                                        (b) Paid by declaration  ................. ...................................                                              10b.                00
                                                                        (c) Paid with extension  ....................................................                                               10c.                00
                                                                        (d) Credit from line 24b ....................................................                                               10d.                00
                                                                        (e) Reserved for future use..................................................                                               10e.                00
                                           11.   Total payments (add line 10a through line 10d).............................................                                                        11.                 00
       COMPUTATION OF INCOME TAX LIABILITY 12.   Balance of tax (subtract line 11 from line 9) ...............................................                                                      12.                 00
                                           13.   (a) Interest                                    00 (b) Late file/pay penalty                               00                                       
                                                   (c) Declaration penalty (attach SC2220)                                        00                                                                 
                                              Total (add line 13a through line 13c) See penalty and interest in SC1120 Instructions ................                                                13.                 00
                                           14.   Total Income Tax, interest, and penalty (add line 12 and line 13)....................  BALANCE DUE                                                 14.                 00
                                           15.   Overpayment (subtract line 9 from line 11)                                        00 To be applied as follows:                                      
                                                   (a) Estimated Tax                                             00 (b) License Fee                                               00   (c) REFUND   15.                 00
                                           16.   Total License Fee from Schedule K, line 7 ................................................                                                         16.                 00
                                                   (License Fee cannot be less than $25 per taxpayer)                                                                                                
                                           17.   Section 12-20-105 credit (see instructions) ..... ...........................................                                                      17.                 00
                                           18.   Total License Fee (subtract line 17 from line 16 but not less than zero) ...........................                                               18.                 00
                                           19.   Payments: (a) Paid with extension                                           00 (b) Credit from line 15b                                   00        
                                           20.   Total payments (add line 19a and line 19b)  ...............................................                                                        20.                 00
                                           21.   Balance of License Fee (subtract line 20 from line 18)........................................                                                     21.                 00
PART22.  II                                        (a) Interest                                      00 (b) Late file/pay penalty                                      00                              
                                              Total (add line 22a and line 22b) See penalty and interest in SC1120 Instructions ...................                                                 22.                 00
                                           23.   Total License Fee, interest, and penalty (add line 21 and line 22) ................... BALANCE DUE                                                 23.                 00
                                           24.   Overpayment (subtract line 18 from line 20)                                        00 To be applied as follows:                                     
       COMPUTATION        (a) EstimatedOFTax                                              LICENSE FEE        00     (b) Income Tax                                               00  (c) REFUND     24.                 00
                                           25.   INCOME TAX and LICENSE FEE DUE (add line 14 and line 23) ............... GRAND TOTAL DUE                                                           25.                 00

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SC1120U Page 2
SCHEDULE A AND B ADDITIONS TO FEDERAL TAXABLE INCOME
1. Taxes on or measured by income ................................... 1.
2. Federal net operating loss ......................................... 2.
3. 3.
4. 4.
5. Other additions (attach schedule) ................................... 5.
6. Total additions (add line 1 through line 5) ................................................... 6.

DEDUCTIONS FROM FEDERAL TAXABLE INCOME
7. Interest on US obligations ......................................... 7.
8. 8.
9. 9.
10. Other deductions (attach schedule) .................................. 10.
11. Total deductions (add line 7 through line 10) ................................................. 11.
12. Net adjustment (subtract line 11 from line 6) Also enter on SC1120U, Part I, line 2 ..................... 12.
SCHEDULE C SUMMARY OF CREDITS (FROM SC1120-TC)

1. Credit carryover from previous year's SC1120U, Schedule C (should match SC1120TC Column A, line 13) . . 1.
2. Enter total credits from SC1120TC, Column B, line 13 (attach SC1120TC and tax credit schedules) ........ 2.
3. Total credits (add line 1 and line 2) ........................................................ 3.
4. Tax from SC1120U, Part I, line 7 .......................................................... 4.
5. Lesser of line 3 or line 4 (enter on SC1120U, Part I, line 8; should match SC1120TC, Column C, line 13) .... 5.
6. Enter credits lost due to statute (should match SC1120TC, Column D, line 13) ........................ 6.
7. Credit carryover (subtract line 5 and line 6 from line 3; should match SC1120TC, Column E, line 13) ....... 7.

Under penalty of law, I certify that I have examined this return, including accompanying annual report, statements, and schedules,
and it is true and complete to the best of my knowledge.
Sign
Here
Signature of officer Officer's title Email

Print officer's name Date Phone number
I authorize the Director of the SCDOR or delegate to discuss this return, Print preparer's name
attachments, and related tax matters with the preparer. Yes No
Paid Preparer's Date Check if Preparer's phone number
Preparer's signature self-employed
Use Only Firm's name (or PTIN or FEIN
yours if self-employed)
and address ZIP
If this is a corporation's final return, signing here authorizes the SCDOR to disclose that information to the South Carolina Secretary of State (SCSOS).
You must close with the SCSOS and the SCDOR.

Taxpayer's signature Date
Attach a complete copy of your federal return.
Have a balance due? Pay online! It's quick and easy! Use our free online tax portal, MyDORWAY, at dor.sc.gov/pay.
Select Business Income Tax Payment to get started.
If you pay by check, make your check payable to SCDOR and include your name, FEIN, tax year, and SC1120U in the
memo. Do not send cash.
Mail Balance Due returns to: Mail Refund or Zero Tax returns to:
SCDOR SCDOR
Corporate Taxable Corporate Refund
PO Box 100151 PO Box 125
Columbia, SC 29202 Columbia, SC 29214-0032

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SC1120U Page 3
SCHEDULE D ANNUAL REPORT TO BE COMPLETED BY ALL CORPORATIONS
1. Name
2. Incorporated under the laws of the state of
3. Location of the registered office of the corporation in South Carolina
In the city of Registered agent at this address
4. Principal office address
Nature of principal business in South Carolina
5. Total number of authorized shares of capital stock, itemized by class and series, if any, within each class:
Number of shares Class Series

6. Total number of issued and outstanding shares of capital stock itemized by class and series, if any, within each class:
Number of shares Class Series

7. Names and business addresses of the directors (or individuals functioning as directors) and principal officers in the corporation:
Attach separate schedules if you need more space.
Name Title Business address

8. Date incorporated Date commenced business in South Carolina
9. Date of this report FEIN
10. If foreign corporation, the date qualified to do business in South Carolina
11. Was the name of the corporation changed during the year? Previous name
12. The corporation's books are in the care of
Located at (street address)
13. If filing consolidated, complete and attach Schedule J for each corporation included in the consolidation.

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SC1120U Page 4
Only multi-state corporations must complete Schedules F, G, and H
SCHEDULE E RESERVED
SCHEDULE F INCOME SUBJECT TO DIRECT ALLOCATION
Net Amounts Net Amounts
Gross Less: Allocated Directly to Allocated
Amounts Related Expenses SC and Other States Directly to SC
1 2 3 4
1. Interest not connected with business
2. Dividends received
3. Rents
4. Gains/losses on real property
5. Gains/losses on intangible personal property
6. Investment income directly allocated
7. Total income directly allocated
8. Income directly allocated to SC
SCHEDULE G COMPUTATION OF TAXABLE INCOME OF MULTI-STATE CORPORATIONS
1. Total net income as reconciled from SC1120U, Part I, line 3 ................................... 1.
2. Income subject to direct allocation to SC and other states from Schedule F, line 7 .................. 2.
3. Total net income subject to apportionment (subtract line 2 from line 1) ........................... 3.
4. Multiply line 3 by appropriate ratio from Schedule H-1, H-2, or H-3 .............................. 4.
5. Income subject to direct allocation to SC from Schedule F, line 8 ............................... 5.
6. Total SC net income (add line 4 and line 5). Also enter on SC1120U, Part I, line 4 ................... 6.
SCHEDULE H-1 COMPUTATION OF SALES RATIO
Amount Ratio
1. Total sales within South Carolina (see SC1120 Instructions)
2. Total sales everywhere (see SC1120 Instructions)
3. Sales ratio (line 1 divided by line 2) %
If there are no sales anywhere: Enter 100% on line 3 if South Carolina is the principal place of business.
Enter 0% on line 3 if principal place of business is outside South Carolina.

SCHEDULE H-2 COMPUTATION OF GROSS RECEIPTS RATIO
Amount Ratio
1. South Carolina gross receipts
2. Amounts allocated to South Carolina on Schedule F < >
3. South Carolina adjusted gross receipts (subtract line 2 from line 1)
4. Total gross receipts
5. Total amounts allocated on Schedule F < >
6. Total adjusted gross receipts (subtract line 5 from line 4)
7. Gross receipts ratio (line 3 divided by line 6) %
SCHEDULE H-3 COMPUTATION OF RATIO FOR SECTION 12-6-2310 COMPANIES
Amount Ratio
1. Total within South Carolina (see SC1120 Instructions)
2. Total everywhere
3. Taxable ratio (line 1 divided by line 2) %

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SC1120U Page 5
SCHEDULE I INFRASTRUCTURE CREDIT INFORMATION
Unused Infrastructure Credit Infrastructure Credit Infrastructure Credit Infrastructure Credit Carried
Carried Forward from Last Year Earned This Year Taken This Year Forward for One Year Only
$ $ $ $

Describe below the types of infrastructure you provided to eligible projects. Types of infrastructure are listed in SC Code Section 12-20-105(C).
Eligible projects are described in SC Code Section 12-20-105(B).

SCHEDULE J CORPORATIONS INCLUDED IN CONSOLIDATED RETURN
AFFILIATED CORPORATION NO. ____
1. Name
2. Incorporated under the laws of the state of
3. Location of the registered office of the corporation in South Carolina
In the city of Registered agent at this address
4. Principal office address
Nature of principal business in South Carolina
5. Total number of authorized shares of capital stock, itemized by class and series, if any, within each class:
Number of shares Class Series

6. Total number of issued and outstanding shares of capital stock itemized by class and series, if any, within each class:
Number of shares Class Series

8. Date incorporated Date commenced business in South Carolina
9. Date of this report FEIN SC file #
10. If foreign corporation, the date qualified to do business in South Carolina
11. Corporate mailing address
12. Was the name of the corporation changed during the year? Previous name
13. The corporation's books are in the care of
Located at (street address)
14. The total amount of stated capital per balance sheet is:
A. Total paid in capital stock (cannot be a negative amount). . . . . . . . . . . . $
B. Total paid in capital surplus (cannot be a negative amount) . . . . . . . . . . $
C. Total amount of stated capital (cannot be a negative amount) . . . . . . . . . $
For additional affiliated corporations, include additional Schedule Js as needed.
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SC1120U Page 6
SCHEDULE K COMPUTATION OF LICENSE FEE - PUBLIC UTILITIES
1. Fair market value of property owned and used to conduct business in South Carolina as determined by the
SCDOR for Property Tax purposes for the preceding tax year .................................... 1. $
2. License Fee: fair market value component (multiply line 1 by .001) ................................ 2.
(A) Total System (B) In South Carolina
Operating revenues (list below):
$

3. Total operating revenues ............................................ 3. 3.
Other receipts (list below):

4. Total other receipts ................................................. 4. 4.
5. Total gross receipts (add line 3 and line 4) ............................... 5. 5.
6. License Fee: gross receipts component (multiply line 5, column B by .003) .......................... 6.
7. Total License Fee (add line 2 and line 6, but not less than $25) ................................... 7.
8. Section 12-20-105 Credit (see instructions) .................................................. 8.
9. Amount due (subtract line 8 from line 7, but not less than zero) ..................... BALANCE DUE 9.

SC Code Section 12-20-100 imposes a License Fee on every express, street railway, navigation, waterworks, power, light, gas,
telegraph, and telephone company. The License Fee equals the sum of:
• 0.1% of the fair market value of property owned and used in South Carolina to conduct business, as determined by the
SCDOR for the prior year's Property Tax
• 0.3% of gross receipts from services from regulated business in South Carolina during the prior tax year

The minimum License Fee is $25.

Gross receipts include all receipts from operations in South Carolina and other profit and loss items located in South Carolina. Income
from intangibles used to conduct business in South Carolina is also included in gross receipts. For more information, see SC Regulation
117-1075.1, available at dor.sc.gov/policy.

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SC1120U                                                                                                                    Page 7
       SCHEDULE L                         DISREGARDED LLCs INCLUDED IN RETURN 

List each disregarded Limited Liability Company (LLC) doing business in South Carolina or registered with the SCSOS. 
       
Name                                                                                                         FEIN/SC file #

               Include additional Schedule Ls as needed. 

               Attach a complete copy of your federal return.

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SC1120U                                                                                                       Page 8
     SCHEDULE M                        CONSOLIDATED RETURN AFFILIATIONS SCHEDULE
Include additional Schedule Ms as needed.  Include only corporations doing business in South Carolina.
Part 1        General Information

Is the common parent corporation included in the return? Yes   No

If No, enter name and FEIN of common parent corporation.

Name                                                                                            FEIN

              Name of each corporation included in this consolidated return                               FEIN
Corporation 1
Corporation 2
Corporation 3
Corporation 4
Corporation 5
Corporation 6
Corporation 7
Corporation 8

Part 2        Income Tax Information
                Federal Taxable        Amounts Directly        Amounts Allocated     SC Adjustments       SC NOL Prior 
                Income                 Allocated                 to SC                                    Year Carryovers
Corporation 1 $                      $                       $                     $                     $
Corporation 2
Corporation 3
Corporation 4
Corporation 5
Corporation 6
Corporation 7
Corporation 8
Total
              Equals page 1, line 1  Equals Sch. F, line 7   Equals Sch. F, line 8 Equals page 1, line 2  Equals page 1, line 5

Part 3        License Fee, Allocation, and Apportionment Information
                Tax Credited           Total Gross             Apportionment         License Fee
                on Return              Receipts                Percentage
Corporation 1 $                      $                                         % $
Corporation 2
Corporation 3
Corporation 4
Corporation 5
Corporation 6
Corporation 7
Corporation 8
Total
              Equals page 1, line 11 Equals page 6, line 5     From Schedule H     Equals page 1, line 18

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SC1120U                                                                                        Page 9
SCHEDULE N                                               PROPERTY INFORMATION
Property within South Carolina
                              (a)  Beginning period                          (b)  Ending period
1. Land 
2. Buildings 
3. Machinery and equipment 
4. Construction in progress 
5. Other property* 
Total

*Provide an explanation or listing of property from line 5 above.
Description of property       (a)  Beginning period                          (b)  Ending period

Total

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REMINDERS
 • You must include your Federal Employer Identification Number (FEIN). 
 • Have a balance due? Pay online! It's quick and easy!Use our free online tax portal, MyDORWAY, at 
   dor.sc.gov/pay. Select Business Income Tax Payment to get started.  
 • Need more time to file? Request a filing extension by paying your balance due on our free online tax portal, 
   MyDORWAY, at dor.sc.gov/pay. Select Business Income Tax Payment to get started. Your payment on 
   MyDORWAY automatically submits your filing extension request. No additional form or paperwork is required. 
         o If requesting your extension by mail, use the SC1120-T, Application for Automatic Extension of Time to 
           File Corporate Tax Returns, available at dor.sc.gov/forms. 
         o If no tax is due and you have requested a federal extension, the federal extension will be accepted as a 
           South Carolina extension if we receive your return within the time as extended by the IRS. 
         o There is no extension of time for payment of tax. Any tax due must be paid by the due date to avoid late 
           penalties and interest. 
         o Mark the Extension box on the front of this return if you filed a state or federal extension. 

LINE INSTRUCTIONS
Line 17: If the company paid cash to provide infrastructure for a qualifying project, enter the amount of credit applied on 
line 17 and complete Schedule I. Attach a schedule to the return that includes the following:   
 • the name of the person completing the project    
 • a description of the project   
 • the county where the project is located 
 • the sections of the statute the project qualifies under   
 • the amounts in cash that were paid, including the recipient and date of payment    
 • a description of the infrastructure provided    
 • the date the infrastructure was completed or is expected to be completed  
 
If the infrastructure has not been completed when the return is filed, include a waiver of the statute of limitations. 
Beginning with the 2022 tax year, the maximum credit for a single tax year may not exceed $600,000. If the total credit 
claimed is for a project located in a Tier II, Tier III, or Tier IV county, the maximum aggregate credit amount is increased 
by $50,000 for Tier II counties, $100,000 for Tier III counties, and $150,000 for Tier IV counties. Information Letters with 
the annual county rankings are available at dor.sc.gov/policy. If the credit is more than the tax liability, the excess may 
be carried forward and deducted in the following tax year. For more information on Infrastructure Credits, see SC Code 
Section 12-20-105 and SC Revenue Ruling #18-8, available at  dor.sc.gov/policy.  
 
Public Utility C Corporations should use the SC1120 Instructions. Public Utility S Corporations should use the SC1120S 
Instructions. The SC1120 and SC1120S instructions are available at dor.sc.gov/forms.

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