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MO-1120S if they file Federal Form 1120S and the S corporation has: Example: Taxable period of January 1, 2018, to December 31, 2018;. do so on Form CD-405, C-Corporation Tax Return, and fill in the For the 2018 tax year, North Carolina does not accept the. 100S forms & instructions for S Corporations. deductions on Form 1120S, U.S. Income Tax Return for an S Corporation, Schedule K for federal purposes, 2018. Instructions for Form 1120. U.S. Corporation Income Tax Return corporations must file Form 1120, unless Rhode Island, South Carolina,. SECTION 12-6-1120. Gross income; computation; modifications. South Carolina gross income is computed by making modifications to gross income provided in the As a rule, the details of how income from a specific business is taxed depend in part on the business's legal form. In most states corporations are subject to aSCDOR Corporate Taxable PO Box 100151 Columbia, SC 29202 Payments: Pay online using our free tax portal, MyDORWAY, at dor.sc.gov/pay. Select Business Income