Form C-278 "Account Closing Form" - South Carolina

What Is Form C-278?

This is a legal form that was released by the South Carolina Department of Revenue - a government authority operating within South Carolina. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on May 24, 2018;
  • The latest edition provided by the South Carolina Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form C-278 by clicking the link below or browse more documents and templates provided by the South Carolina Department of Revenue.

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Download Form C-278 "Account Closing Form" - South Carolina

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1350
STATE OF SOUTH CAROLINA
DEPARTMENT OF REVENUE
C-278
ACCOUNT CLOSING FORM
(Rev. 5/24/18)
dor.sc.gov
6218
For faster service, close your Sales, Withholding, Admissions, Property, or Use Tax account online at
MyDORWAY.dor.sc.gov.
Complete this form if the business is sold, closed permanently, or no longer has employees.
IMPORTANT!
ALL INFORMATION, INCLUDING APPROPRIATE DATES, MUST BE RECEIVED TO PROPERLY CLOSE YOUR
ACCOUNT. ONLY PROVIDE THE 9 OR 10 DIGIT FILE NUMBER(S) ISSUED TO YOU BY THE DEPARTMENT OF
REVENUE IN THE SPACES BELOW. USE OF THIS FORM IS ONLY INTENDED TO CLOSE SALES,
WITHHOLDING, ADMISSIONS, PROPERTY, AND USE TAX ACCOUNTS.
Check applicable boxes and fill in the account number and date. ONLY BOXES MARKED WILL BE CLOSED.
Sales (attach retail license)
File/Account #
Permanent Closing Date
Withholding
File/Account #
Date of Final Pay Check
Admissions
File/Account #
Permanent Closing Date
Property
File/Account #
Permanent Closing Date
Use Tax
File/Account #
Permanent Closing Date
ONLY THE TAX TYPES LISTED ABOVE CAN BE CLOSED USING THIS FORM.
1. SSN OR FEIN:
2. SID (For Office Use Only):
4. CONTACT TELEPHONE NUMBER:
3. OWNER, PARTNERS OR CORPORATE NAME:
(
)
5. NAME OF BUSINESS (DOING BUSINESS AS):
6. PRESENT PHYSICAL LOCATION OF BUSINESS TO BE CLOSED/STREET ADDRESS:
7. CITY
COUNTY
STATE
ZIP
8. PROVIDE A FORWARDING MAILING ADDRESS FOR THE BUSINESS TO BE CLOSED (IF DIFFERENT FROM LINE 6 & 7)
9. CITY
STATE
ZIP
If you have any questions concerning the closing of your business or completion of this form, visit dor.sc.gov or call this
office at 1-844-898-8542.
Mail to: South Carolina Department of Revenue, P.O. Box 125, Columbia, SC 29214-0400.
Must be the signature of owner, partner or corporate officer.
TAXPAYER'S SIGNATURE
OWNER, PARTNER OR TITLE
DATE
62181029
1350
STATE OF SOUTH CAROLINA
DEPARTMENT OF REVENUE
C-278
ACCOUNT CLOSING FORM
(Rev. 5/24/18)
dor.sc.gov
6218
For faster service, close your Sales, Withholding, Admissions, Property, or Use Tax account online at
MyDORWAY.dor.sc.gov.
Complete this form if the business is sold, closed permanently, or no longer has employees.
IMPORTANT!
ALL INFORMATION, INCLUDING APPROPRIATE DATES, MUST BE RECEIVED TO PROPERLY CLOSE YOUR
ACCOUNT. ONLY PROVIDE THE 9 OR 10 DIGIT FILE NUMBER(S) ISSUED TO YOU BY THE DEPARTMENT OF
REVENUE IN THE SPACES BELOW. USE OF THIS FORM IS ONLY INTENDED TO CLOSE SALES,
WITHHOLDING, ADMISSIONS, PROPERTY, AND USE TAX ACCOUNTS.
Check applicable boxes and fill in the account number and date. ONLY BOXES MARKED WILL BE CLOSED.
Sales (attach retail license)
File/Account #
Permanent Closing Date
Withholding
File/Account #
Date of Final Pay Check
Admissions
File/Account #
Permanent Closing Date
Property
File/Account #
Permanent Closing Date
Use Tax
File/Account #
Permanent Closing Date
ONLY THE TAX TYPES LISTED ABOVE CAN BE CLOSED USING THIS FORM.
1. SSN OR FEIN:
2. SID (For Office Use Only):
4. CONTACT TELEPHONE NUMBER:
3. OWNER, PARTNERS OR CORPORATE NAME:
(
)
5. NAME OF BUSINESS (DOING BUSINESS AS):
6. PRESENT PHYSICAL LOCATION OF BUSINESS TO BE CLOSED/STREET ADDRESS:
7. CITY
COUNTY
STATE
ZIP
8. PROVIDE A FORWARDING MAILING ADDRESS FOR THE BUSINESS TO BE CLOSED (IF DIFFERENT FROM LINE 6 & 7)
9. CITY
STATE
ZIP
If you have any questions concerning the closing of your business or completion of this form, visit dor.sc.gov or call this
office at 1-844-898-8542.
Mail to: South Carolina Department of Revenue, P.O. Box 125, Columbia, SC 29214-0400.
Must be the signature of owner, partner or corporate officer.
TAXPAYER'S SIGNATURE
OWNER, PARTNER OR TITLE
DATE
62181029
Instructions
Failure to file all appropriate returns through the closing date may result in the issuance of notices/assessments by the
Department of Revenue.
Make sure that all applicable sections of the C-278 are accurately completed. Incomplete information will be returned.
If closing a sales tax account, attach the retail license to this form.
If closing more than one tax account use the spaces provided below or attach a sheet listing the type of tax account, current
account number and closing date or final check date and business address.
This form must be signed by an owner, partner or corporate officer.
You cannot use this form to close your ABL or Tobacco tax account. Complete form L-1278 and return your license
and/or permit to close these accounts.
You cannot use this form to close your corporate income tax account. To correctly dissolve (close) your corporate
income tax account the following must be done:
For Secretary of State purposes:
A domestic corporation must file the Articles of Dissolution with the Secretary of State.
(1)
A corporation other than a domestic corporation must file an Application to Surrender Authority to do Business with the
(2)
Secretary of State.
Contact the Secretary of State for forms and/or questions by calling 803-734-2158.
For South Carolina Department of Revenue purposes:
(3)
The corporation must file a final tax return within 75 days after filing the Articles of Dissolution or Application to
Surrender Authority to do Business. Your final return must include an I-349 Corporate Closing Schedule as well as a
schedule showing the distribution of the assets to the stockholders. An extension of time to file may be obtained by
filing Form SC1120-T prior to expiration of the 75 days.
(4)
The appropriate box in the upper right corner of the return should be marked in the space indicating the reason for the
final return.
Permanent
Present Physical Location
Type Tax
File/Account No.
Closing Date
of Business to be Closed
SC Department of Revenue, P.O. Box 125, Columbia, SC 29214-0400
Mail to:
Social Security Privacy Act Disclosure
It is mandatory that you provide your social security number on this tax form. 42 U.S.C 405(c)(2)(C)(i) permits a state to use an individual's social
security number as means of identification in administration of any tax. SC Regulation 117-201 mandates that any person required to make a return to
the SC Department of Revenue shall provide identifying numbers, as prescribed, for securing proper identification. Your social security number is used
for identification purposes.
The Family Privacy Protection Act
Under the Family Privacy Protection Act, the collection of personal information from citizens by the Department of Revenue is limited to the information
necessary for the Department to fulfill its statutory duties. In most instances, once this information is collected by the Department, it is protected by law
from public disclosure. In those situations where public disclosure is not prohibited, the Family Privacy Protection Act prevents such information from
being used by third parties for commercial solicitation purposes.
62182027
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