Counselors
LPC- LLC
- Yes
- PLLC
- Not available
- Professional corporation
- Yes
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Which business structures each therapy license may use, where to file and what it costs, the taxes to expect, and the order to do it in. Every fee shows the date we checked it.
For all four licenses, we confirmed: LLC and Professional corporation. A sole proprietorship works in every state and needs no company filing.
From state law and board rules as we last read them, not advice for your situation. “Yes” means we confirmed it. When we could not, the card says to confirm with your board.
Licensing board: SC LLR Board of Social Work Examiners
Join the waitlist for your social work practiceLicensing board: SC LLR Board of Examiners in Psychology
Join the waitlist for your psychology practiceCounselors: South Carolina's LLC Act lets an LLC be organized for any lawful purpose, subject to laws regulating business (S.C. Code 33-44-112(a)), and defines business to include every profession (33-44-101(3)). The LLC Act has no professional LLC form, so South Carolina has no PLLC. The counselor licensing article (S.C. Code 40-75) and the Board's regulations (S.C. Code Regs. ch. 36) contain no rule against practicing through an LLC; the regulations refer to counselors practicing in a partnership or corporation (S.C. Code Regs. 36-22(F)(4)). A professional corporation is available under the Professional Corporation Supplement because practicing as a professional counselor without a license is unlawful and only individuals can be licensed (40-75-30(A), 40-75-20(15)); a professional service is one that only a licensee may lawfully render and that a business corporation may not (33-19-103(7)). A professional corporation may issue shares only to licensed individuals and certain partnerships and professional corporations (33-19-200) and its name must include "professional corporation", "professional association", P.C. or P.A. (33-19-150).
Marriage and family therapists: South Carolina's LLC Act lets an LLC be organized for any lawful purpose, subject to laws regulating business (S.C. Code 33-44-112(a)), and defines business to include every profession (33-44-101(3)). The LLC Act has no professional LLC form, so South Carolina has no PLLC. The marriage and family therapist licensing article (S.C. Code 40-75) and the Board's regulations (S.C. Code Regs. ch. 36) contain no rule against practicing through an LLC. A professional corporation is available under the Professional Corporation Supplement because practicing as a marriage and family therapist without a license is unlawful and only individuals can be licensed (40-75-30(A), 40-75-20(15)); a professional service is one that only a licensee may lawfully render and that a business corporation may not (33-19-103(7)). A professional corporation may issue shares only to licensed individuals and certain partnerships and professional corporations (33-19-200) and its name must include "professional corporation", "professional association", P.C. or P.A. (33-19-150).
Social workers: South Carolina's LLC Act lets an LLC be organized for any lawful purpose, subject to laws regulating business (S.C. Code 33-44-112(a)), and defines business to include every profession (33-44-101(3)). The LLC Act has no professional LLC form, so South Carolina has no PLLC. The social work licensing chapter (S.C. Code 40-63) and the Board of Social Work Examiners' regulations (S.C. Code Regs. ch. 110) contain no rule on business form. A professional corporation is available under the Professional Corporation Supplement because no individual may offer social work services unless licensed (40-63-30(A)); a professional service is one that only a licensee may lawfully render and that a business corporation may not (33-19-103(7)). A professional corporation may issue shares only to licensed individuals and certain partnerships and professional corporations (33-19-200) and its name must include "professional corporation", "professional association", P.C. or P.A. (33-19-150).
Psychologists: South Carolina's LLC Act lets an LLC be organized for any lawful purpose, subject to laws regulating business (S.C. Code 33-44-112(a)), and defines business to include every profession (33-44-101(3)). The LLC Act has no professional LLC form, so South Carolina has no PLLC. The psychology licensing chapter (S.C. Code 40-55) and the Board of Examiners in Psychology's regulations (S.C. Code Regs. ch. 100) contain no rule on business form. A professional corporation is available under the Professional Corporation Supplement because practicing psychology without a license is unlawful (40-55-55); a professional service is one that only a licensee may lawfully render and that a business corporation may not (33-19-103(7)). A professional corporation may issue shares only to licensed individuals and certain partnerships and professional corporations (33-19-200) and its name must include "professional corporation", "professional association", P.C. or P.A. (33-19-150).
$110 (Secretary of State downloadable forms page; S.C. Code 33-44-1204(a)(1)). Online optional add-ons such as certified copies cost extra. Optional name reservation $25.
$135 total: the $110 articles fee plus the $25 CL-1 fee (Secretary of State downloadable forms page and Form F0023 instructions). Form F0023 includes a certification by a South Carolina attorney (item 9).
This is an estimate, added up from the fees on this page: the state filing fee, the first annual report or yearly state fee, and any flat minimum tax our data names. It leaves out board application fees, a registered agent company, expedited filing, newspaper notices, name reservations, local licenses and income tax. The state sets the real amounts.
| Item | Amount |
|---|---|
| State filing fee | $110 |
| First annual report or yearly state fee | $0 |
| Estimated state costs in year one | $110 |
Does not include state taxes unless a flat minimum is listed above.
| Item | Amount |
|---|---|
| State filing fee | $135 |
| First annual report or yearly state fee | $0 |
| Estimated state costs in year one | $135 |
Does not include state taxes unless a flat minimum is listed above.
No gross receipts tax, franchise tax, or minimum entity tax for an LLC taxed as a disregarded entity or partnership. A multi-member LLC not taxed as a corporation files SC1065. Corporations (including PCs) file the CL-1 and pay a corporate license fee (initial $25 per the Department of Revenue) plus corporate income tax. SC sales tax (6% state) applies to retail sales of goods and certain enumerated services; counseling and therapy are not listed as taxable on the Department of Revenue page, but no explicit exemption citation is identified, so confirm with SCDOR.
State tax information More tax information More tax information (2)
City and county: Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Ask an accountant before you choose how the company is taxed. This page does not tell you which tax treatment to pick.
The order below follows the rules we found for South Carolina. A board approval or a newspaper notice changes where a task falls, so a different state may order these differently.
Your South Carolina licensing board can add its own rules to the state's business law. Read them for your license before you file anything.
Check that no one in the state already has the name, and follow the state's name rules for professional practices.
The state requires a registered agent with a street address in the state. That can be you, if you have a street address in the state, or a registered agent company.
Use the form and fee for the structure you chose, listed above.
It is free. Apply only on irs.gov, after the state approves your filing.
You may already have one. Get a second, organization number only if your practice is a company that bills under its own name.
Bring your state filing, EIN letter and ID. Keeping practice money in its own account keeps your records clean.
Ask your city or county whether a local business license or home occupation permit applies to a practice like yours.
Our data shows no annual business report for this state, but tax filings and other deadlines may still apply. Put every one on your calendar.
SyncedUp builds your fees, paperwork, booking and website from a few answers, then runs the practice with you. We fill in South Carolina for you. Everything on this page stays free to read.
Join the waitlistRegistration is paused. Joining the waitlist does not create an account or reserve a plan.
Last checked: Oct 18, 2026. We change this date only when someone re-checks the facts, never when the page is rebuilt.
We checked these facts against the official sources listed below, including the state filing office and the licensing boards.
See a mistake? Email us a correction. Please do not include any client or personal information.