USA State Payroll Rates + Resources: State of South Carolina: Filing State Income Taxes, W-2s, and 1099s

Purpose

The purpose of this documentation is to outline the processes and requirements associated with filing state income taxes as well as how to file W-2s and 1099s, if needed, in the state of South Carolina.  

State Income Tax Withholding 

There is no separate South Carolina W-4 form except for nonresident spouses of service members.

Employers must withhold at the rate of zero exemptions if no exemption certificate is provided.
If the number of exemptions for federal and state are the same, only one Federal W-4 form should be completed.
If claiming a different number of exemptions for state than federal, a separate W-4 must be completed and marked "For State Purposes only".

An employee is not allowed to claim a greater number of exemptions for state purposes than the exemptions claimed for federal purposes. If an employer receives a withholding exemption certificate from an employee claiming ten (10) or more withholding exemptions or the employer believes a certificate is incorrect, the employer must furnish a copy of the certificate within 30 days to the South Carolina Department of Revenue (SCDOR):

SC Department of Revenue
Withholding
Columbia, SC 29214-0004
[email protected]

The employer must withhold on the basis of the certificate until notified by the SCDOR to withhold at a different rate.

State Income Tax Withholding Reporting and Deposits

Here you can see the Formula for Computing South Carolina 2019 Withholding Tax.

Frequency:Quarters:Total Withheld During a Quarter:Filing Method:Payment Method:Due Date: 
Quarterly1 -3 $15,000 or less
Paper form WH-1605 or at MyDORWAY
Electronically at MyDORWAY or by submitting payment with return (if payment not with return, use form WH-1601)
The last day of the month following the end of the quarter.
Quarterly
1 -3 
$15,000 or more (or who make 24 or more withholding payments in a year)
Paper form WH-1605 or at MyDORWAY
Electronically at MyDORWAY
The last day of the month following the end of the quarter.
Yearly4th OnlyAll Other Amounts
Paper form WH-1606 (if allowed) or at MyDORWAY
Electronically at MyDORWAY or by submitting a check (do not send payment with a form WH-1601)
Last day of January of the following year.

    W-2 and 1099 Forms  

    South Carolina requires employers to submit the W2s or 1099s (with South Carolina withholding) to the SCDOR on or before the last day of January of the following year. MyDORWAY is the SCDOR's preferred method to submit your W2s. 

    If you file W-2s, W-2cs, W-2Gs, and/or 1099s with South Carolina withholding by paper or CD-ROM, you must file the WH-1612 with the SCDOR. 

    See Instructions and Specification for Filing Forms W2 (and forms 1099).

    For more details, see the South Carolina Withholding Tax Information Guide and Instructions.