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STATE OF SOUTH CAROLINA 
SC1065ES 
DEPARTMENT OF REVENUE (Rev. 7/1/21) 
dor.sc.gov PARTNERSHIP DECLARATION OF ESTIMATED INCOME TAX 3575

INSTRUCTIONS
 
• Pay online using our free tax portal, MyDORWAY, at dor.sc.gov/pay. Select Business Income Tax Payment 
to get started. Do not mail a paper copy of the SC1065ES if you pay online. 
• If you owe $15,000 or more in connection with any SCDOR return, you must file and pay electronically 
according to SC Code Section 12-54-250. 
• If you file by paper, use only black ink on the SC1065ES and on your check. 
• Enter your Federal Employer Identification Number (FEIN). 
• Enter your name and address.  
• Enter the Tax period ending in the MM-YY format. 
• Enter your payment amount in whole dollars without a dollar sign (example: 154.00). 
• If no payment is due, do not mail the SC1065ES.  
• Make your check payable to SCDOR. Include your name, FEIN, tax year, and SC1065ES in the memo line of 
the check. Do not send cash.  
• Mail your SC1065ES and payment in one envelope. Staple your payment to the SC1065ES. 
 
Mail your SC1065ES and payment to:  
SCDOR, Partnership Income Tax Payment, PO Box 125, Columbia, SC 29214-0036

cut along dotted line

1350
SC1065ES 
SC DEPARTMENT OF REVENUE  (Rev. 7/1/21) 
dor.sc.gov PARTNERSHIP DECLARATION OF ESTIMATED INCOME TAX 3575
FEIN Tax period ending (MM-YY)  
Payment  
amount . 00
Partnership name and address

Signature of duly authorized partner or taxpayer                        Date
           STAPLE PAYMENT HERE        The quickest, easiest way to pay is using our free online tax portal, MyDORWAY, at dor.sc.gov/pay. Do not send cash. Make your 
check payable to SCDOR and include your name, FEIN, tax year, and SC1065ES in the memo.  

35751015

                                   SC1065ES INSTRUCTIONS (Rev. 7/1/2021) 
                                                           
Filing requirements 
Partnerships must file a Declaration of Estimated Tax if: 
 • they choose to pay their Active Trade or Business Income Tax at the entity level, and  
 • they expect to owe an Active Trade or Business Income Tax liability of $100 or more with the filing of their 
   SC1065, Partnership Tax  Return.  
This expected total tax does not include Nonresident Withholding Tax paid on behalf of nonresident partners.   
 
Payment due dates 
Your Estimated Tax payments are due on the 15th day of the fourth, sixth, and ninth months of the tax year and the first 
month of the following tax year.   
 
Penalty for failure to file and pay Estimated Tax 
You may be charged a penalty if: 
 • you do not pay enough Estimated Tax. 
 • you do not make your payments by the due date and for the required amount. 
 • you do not pay at least 90% of the total Active Trade or Business Income Tax due. 
 
Generally, you can avoid a penalty if you make timely Estimated Tax payments equal to 100% of the Active Trade or 
Business Income Tax shown due on your SC1065 for the prior tax year. You must have filed a SC1065 for the prior tax 
year, and it must have covered a 12-month year. 
 
Refer to the SC2220, Underpayment of Estimated Tax By Corporations, available at dor.sc.gov/forms for more 
information on computing the underpayment penalty.   

                                   Record of Estimated Tax Payment 
The SCDOR does not mail a statement of the amount of Estimated Tax paid during the year. Complete this section for your records.
       Overpayment 
       credit on                   Voucher 1         Voucher 2 Voucher 3        Voucher 4        Total
       2021 return
 Amount

 Date