How to Reinstate an LLC in South Carolina
A dissolved by administrative action South Carolina LLC can be reinstated through the South Carolina Secretary of State. $25 Secretary of State filing fee for the application for reinstatement, plus a $60 nonrefundable fee to the Department of Revenue for the Certificate of Compliance, plus any taxes, fees, and penalties owed. Time limit: Within two years after the effective date of the administrative dissolution (S.C. Code 33-44-811).
How reinstatement works in South Carolina
Because South Carolina LLCs file no annual report, administrative dissolution almost always traces back to unpaid taxes or fees, and reinstatement runs through the Department of Revenue before it reaches the Secretary of State. The LLC first files any missing returns and pays what it owes, then requests a Certificate of Compliance on Form C-268 for a $60 fee. The Department processes requests in about ten business days, and the certificate expires 30 days after issue, so the next step must follow quickly. The LLC then files Form F0048, the reinstatement application for an LLC dissolved by administrative action, with a $25 fee and the certificate attached. The deadline is strict: S.C. Code 33-44-811 allows reinstatement only within two years of the dissolution date. Once granted, reinstatement relates back to the dissolution date, so the LLC is treated as never having been dissolved.
Steps to reinstate a South Carolina LLC
- Cure the ground for dissolution, usually by filing missing tax returns and paying taxes owed
- Obtain a certificate from the SC Department of Revenue stating that all taxes owed by the LLC have been paid (request with Form C-268)
- File the Application for Reinstatement by a Limited Liability Company Dissolved by Administrative Action (Form F0048) stating the dissolution ground has been eliminated
- Confirm the LLC's name still satisfies South Carolina's name availability rules
- Form to use: Application for Reinstatement by a Limited Liability Company Dissolved by Administrative Action (Form F0048).
- Request the tax certificate from the Department of Revenue (MyDORWAY is recommended; email, fax, or mail also accepted), then file Form F0048 with the certificate through the Secretary of State's Business Entities Online system or on paper.
Processing: The Department of Revenue processes Certificate of Compliance requests within ten business days, and the certificate is valid for 30 days after issue.
What happens to the LLC and its name
- Effect: Yes. Under S.C. Code 33-44-811, reinstatement relates back to and takes effect as of the effective date of the administrative dissolution, and the LLC resumes business as if dissolution had never occurred.
- Your LLC name: The application must confirm the name still meets the availability requirements of S.C. Code 33-44-105; a name taken by another entity during dissolution would have to be changed.
Reinstatement in South Carolina and nearby states
| State | Reinstatement fee | Time limit |
|---|---|---|
| South Carolina | $25 | 2 years |
| North Carolina | $100 | No time limit |
| Georgia | $260 | 5 years |
Mistakes that slow down a South Carolina reinstatement
- Filing the reinstatement application without the Department of Revenue's tax certificate, which the statute requires.
- Letting the 30-day Certificate of Compliance expire before the Secretary of State receives the reinstatement filing.
- Waiting more than two years after dissolution, after which South Carolina's reinstatement statute no longer applies.
South Carolina LLC reinstatement: questions
How much does it cost to reinstate a South Carolina LLC?
The Secretary of State charges $25 for the reinstatement application. Before filing, you need a Certificate of Compliance from the Department of Revenue, which costs $60 and requires that all taxes the LLC owes are paid. Any back taxes, penalties, and interest are added on top of those two fees.
How long do I have to reinstate a South Carolina LLC?
S.C. Code 33-44-811 allows an administratively dissolved LLC to apply for reinstatement within two years after the effective date of dissolution. The statute does not provide a reinstatement route after that window, so owners past two years should get advice before relying on the old entity.
Why must I move quickly once I get the tax certificate?
The Department of Revenue's Certificate of Compliance is valid for only 30 days from the date it is issued. If your reinstatement application reaches the Secretary of State after it expires, you will need to request and pay for a new certificate before the filing can be accepted.
- scstatehouse.gov/code/t33c044.php
- dor.sc.gov/business-income-taxes/corporate/corporate-faqs
- dor.sc.gov/sites/dor/files/forms/CL1.pdf
- dor.sc.gov/notices-compliance/request-certificate-compliance
- dor.sc.gov/forms-site/Forms/C268.pdf
- businessfilings.sc.gov/BusinessFiling/Entity/DownloadForm?entityType=2&filingTyp
- businessfilings.sc.gov/BusinessFiling/Home/DownloadForms?pdfCategoryId=6&categor
Related: South Carolina annual requirements · Starting an LLC in South Carolina · Reinstatement in every state
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Last reviewed October 30, 2026 against the sources listed above. Figures marked † could not be confirmed on an official page. General information, not legal or tax advice.