USA State Payroll Rates + Resources: State of South Carolina: Filing State Income Taxes, W-2s, and 1099s
Purpose
This documentation outlines 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
For 2021 South Carolina state withholding, employees should use the new Form SC W-4. This should be completed by employees and submitted to employers any time there is a change to state withholding status, but it's recommended to submit a new form annually. If this form is not submitted, tax withholding will continue based on the new federal Form W-4 and withholding rates will be based on the new 2021 tax chart.
Per the instructions on this form, exemptions may be claimed for the following reasons:
For tax year 2020, you had a right to a refund of all South Carolina Income Tax withheld because you had no tax liability, and for tax year 2021 you expect a refund of all South Carolina Income Tax withheld because you expect to have no tax liability.
If, under the Servicemembers Civil Relief Act (SCRA), you are claiming the same residence for tax purposes as your military service member spouse. You are only in South Carolina, or a bordering state, to be with your military spouse who is serving in the state in compliance with military orders. Provide your employer with a copy of your current military ID card and a copy of your spouse's latest Leave and Earnings Statement (LES). The military ID card must have been issued within the last four years. The assignment location on the LES must be in South Carolina or a bordering state. Enter your spouse's state of domicile on the line provided.
Employers that report South Carolina wages or withholdings must submit the W-2 Forms to the SCDOR, directly. You may do so through the MyDORWAY tax portal. Tax withholding tables for 2020 can be found on the SCDOR Withholding Page. Currently, there is no indication that these forms may be submitted in any other manner.
State Income Tax Withholding Reporting and Deposits
Here you can see the Formula for Computing South Carolina 2022 Withholding Tax.
| Frequency: | Quarters: | Total Withheld During a Quarter: | Filing Method: | Payment Method: | Due Date: |
| Quarterly | 1 -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 the 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. |
| Yearly | 4th Only | All 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 - (Updated 06/18/21).
For more details, see the South Carolina Withholding Tax Information Guide and Instructions.