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1350 STATE OF SOUTH CAROLINA
SC W-4
DEPARTMENT OF REVENUE (Rev. 11/30/23)
SOUTH CAROLINA EMPLOYEE'S 3527
dor.sc.gov WITHHOLDING ALLOWANCE CERTIFICATE 2024
Give this form to your employer. Keep the worksheets for your records. The SCDOR may review any allowances and
exemptions claimed. Your employer may be required to send a copy of this form to the SCDOR.
Part I: Employee Information
1 First name and middle initial Last name 2 Social Security Number

Address 3 Single Married Married, but withhold at higher Single rate*
*Check if married but filing separately.
City State ZIP 4 Check if your last name is different on your Social Security card.
For a replacement card, contact the Social Security Admin at 1-800-772-1213.
5 Total number of allowances (from the applicable worksheet on page 3) . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Additional amount, if any, to withhold from each paycheck . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 $
7 I claim exemption from withholding for 2024. Check the box for the exemption reason and write Exempt on line 7.
For tax year 2023, I had a right to a refund of all South Carolina Income Tax withheld because I had no tax
liability, and for tax year 2024 I expect a refund of all South Carolina Income Tax withheld because I
expect to have no tax liability.
I elect to use the same state of residence for tax purposes as my military servicemember spouse. I have
provided my employer with a copy of my current military ID card and a copy of my spouse's latest Leave
and Earning Statement (LES). State of domicile: 7
Under penalty of law, I certify that this information is correct, true, and complete to the best of my knowledge.
Employee’s signature (required) Date
Part II: Employer Information
Complete box 8 and box 10 if sending to the SCDOR. Complete box 8, box 9, and box 10 if sending to the State Directory of New Hires.
8 Employer’s name and address 9 First date of employment 10 FEIN

INSTRUCTIONS

Employee instructions
Complete the SC W-4 so your employer can withhold the correct South Carolina Income Tax from your pay. If you have
too much tax withheld, you will receive a refund when you file your South Carolina Individual Income Tax return. If you
have too little tax withheld, you will owe tax when you file your tax return, and you might owe a penalty.

Determine the number of withholding allowances you should claim for withholding for 2024 and any additional amount of
tax to be withheld. For regular wages, withholding must be based on allowances you claimed and may not be a flat
amount or percentage of wages.

Consider completing a new SC W-4 each year and when your personal or financial situation changes. This keeps your
withholding accurate and helps you avoid surprises when you file your South Carolina Individual Income Tax return.

For the latest information about South Carolina Withholding Tax and the SC W-4, visit dor.sc.gov/withholding.

Exemptions: You may claim exemption from South Carolina withholding for 2024 for one of the following reasons:

· For tax year 2023, you had a right to a refund of all South Carolina Income Tax withheld because you had no tax
liability, and for tax year 2024 you expect a refund of all South Carolina Income Tax withheld because you expect
to have no tax liability.
· Under the Servicemembers Civil Relief Act, you are claiming the same state of residence for tax purposes as your
military servicemember 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). Your 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.

If you are exempt, complete only line 1 through line 4 and line 7. Check the box for the reason you are claiming an
exemption and write Exempt on line 7. Your exemption for 2024 expires February 15, 2025. If you are a military spouse
and you no longer qualify for the exemption, you have 10 days to update your SC W-4 with your employer.

Filers with multiple jobs or working spouses: You will need to file an SC W-4 for each employer. If you have more
than one job, or if you are married filing jointly and your spouse is also working, you may want to consider only claiming
allowances on the SC W-4 for the highest earning job and/or adding additional withholding on line 6 to ensure you are
having enough withheld.

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SC W-4 (2024) Page 2

Non-wage income: If you have a large amount of non-wage income not subject to withholding, such as interest or
dividends, consider making Estimated Tax payments or adding additional withholding from this job's wages on line 6.
Otherwise, you may owe additional tax. The fastest, easiest way to make Estimated Tax payments is using our free,
online tax portal, MyDORWAY, at dor.sc.gov/pay. Select Individual Income Tax Payment to get started. If you are
unable to make an Estimated Tax Payment on MyDORWAY, use the SC1040ES, available at dor.sc.gov/forms. Do not
mail a paper copy of the SC1040ES if you pay online.

Employer instructions
Complete box 8 through box 10, as necessary. Employees do not complete this section.

· New hire reporting: You must report newly-hired employees within 20 days after the employee's first day of
work. For more information, see SC Code Section 43-5-598 and 42 USC Section 653a or visit newhire.sc.gov.
· Box 8: Enter your name and address. If you are sending a copy of this form to the State Directory of New Hires,
enter the address where child support agencies should send income withholding orders.
· Box 9: If you are sending a copy of this form to the State Directory of New Hires, enter the employee’s first date
of employment, which is the date services for payment were first performed by the employee. If you rehired the
employee after they had been separated from your service for at least 60 days, enter the rehire date.
· Box 10: Enter your Federal Employer Identification Number (FEIN).

All employers reporting South Carolina wages or withholdings must submit W-2s directly to the SCDOR. Submitting W-2s
to the Social Security Administration does not meet this requirement. The fastest, easiest way to submit W-2s is using our
free, online tax portal, MyDORWAY, at MyDORWAY.dor.sc.gov. Sign in to your existing account or create an account to
get started. Once you've logged in, select the More tab, then click Upload W-2s, listed under the Other section.
Beginning in 2024, employers can also submit W-2cs, W-2Gs, 1099-Rs, 1099-NECs, and 1099-MISCs on
MyDORWAY at MyDORWAY.dor.sc.gov. Follow the previous steps. Under the Other section, you'll select the form
type you wish to upload.

The Withholding Tax Tables and the Withholding Tax Formula are available at dor.sc.gov/withholding.

Worksheet instructions
Personal Allowances Worksheet: Complete the worksheet on page 3 to determine the number of withholding
allowances to claim.

· Line C: Head of household - Generally, you may claim the head of household filing status on your tax return
only if you are unmarried and pay more than 50% of the costs of keeping up a home for yourself and a qualifying
individual. For more information on filing status, refer to IRS Pub. 501, available at irs.gov.
· Line E: Dependents - The total number of dependents claimed on your South Carolina return must equal the
number of dependents claimed on your federal return. This includes qualifying children and qualifying relatives.
Enter the total number of eligible dependents.
· Line F: Dependents under the age of 6 - Enter the number of dependents from line E who have not reached
the age of six by December 31, 2024.

Enter the total from line G of this worksheet on line 5 of the SC W-4.

Deductions, Adjustments, and Additional Income Worksheet: Complete this optional worksheet if you plan to itemize
or claim adjustments to income and want to reduce your withholding, or if you have a large amount of non-wage income
not subject to withholding and want to increase your withholding.

· Reduce withholding: Complete this worksheet to determine if you are able to reduce the tax withheld from your
paycheck to account for your itemized deductions and other adjustments to income, such as IRA contributions. If
you reduce your withholding, your refund at the end of the year will be smaller, but your paycheck will be larger.
· Increase withholding: You can also use this worksheet to determine how much to increase the tax withheld from
your paycheck if you have a large amount of non-wage income not subject to withholding, such as interest or
dividends.

Enter the total from line 10 of this worksheet on line 5 of the SC W-4.

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SC W-4 (2024)                                                                                                                                                                      Page 3
                                                  SC W-4 Worksheets 
                                               KEEP FOR YOUR RECORDS
                                           Personal Allowances Worksheet
A  Enter 1 for yourself  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          A
B  Enter 1 if you will file as married filing jointly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                       B
C  Enter 1 if you will file as head of household. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                           C
D  Enter 1 if: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  D
              · You are single, or married filing separately, and have only one job; or  
              · You are married filing jointly, have only one job, and your spouse doesn’t work; or 
              · Your wages from a second job or your spouse’s wages (or the total of both) are $1,500 or less. 
E  Dependents: Enter the number of dependents you will claim on your 2024 federal return . . . . . . . . . . .                                                                    E
F  Dependents under the age of 6: Enter the number of dependents from line  Ewho are under the age 
   of 6 as of December 31, 2024. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                F
G  Add line A through line F. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             G
   For accuracy, complete all worksheets that apply. 
              ·If you plan to itemize or claim adjustments to incomeand want to reduce your withholding, or if 
              you have a large amount of non-wage income not subject to withholding and want to increase your 
              withholding, see the Deductions, Adjustments, and Additional Income Worksheet below. 
              ·If the above situation does not apply, stop here and enter the number from line G on line 5 of the 
              SC W-4 on page 1. 

                            Deductions, Adjustments, and Additional Income Worksheet
Note: Use this worksheet only if you plan to itemize deductions, claim certain adjustments to income, or have a large 
      amount of non-wage income not subject to withholding.
1  Enter  an  estimate  of  your  2024  itemized  deductions.  These  include  qualifying  home 
   mortgage  interest,  charitable  contributions,  state  and  local  taxes  (up  to  $10,000),  and 
   medical expenses in excess of 10% of your income. For more information, refer to IRS Pub. 
   505, available at irs.gov. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             1 $
2  Enter the 2024 federal standard deduction amount based on your filing status.  . . . . . . . . . . .                                                         2 $
3  Subtract line 2 from line 1. If zero or less, enter 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3.                             $
4  Enter  an  estimate  of  your  2024  adjustments  to  income  and  any  additional  standard 
   deduction  for  age  or  blindness.  For  more  information,  refer  to  IRS  Pub.  505,  available  at                                                        $
   irs.gov. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5  Add line 3 and line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .          5 $
6  Enter an estimate of your 2024 non-wage income not subject to withholding (such as 
   dividends or interest) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         6 $
7  Subtract line 6 from line 5. If zero, enter 0. Enter a negative amount in brackets.  . . . . . . . . . .                                                     7 $
8  Divide line 7 by $4,700. Enter a negative amount in brackets. Round decimals down.  . . . . .                                                                8
9  Enter the number from the Personal Allowances Worksheet, line G.  . . . . . . . . . . . . . . . . . . .                                                      9
10 Add line 8 and line 9. If zero or less, enter 0.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                        10
   Enter the total from line 10 on line 5 of the SC W-4 on page 1. 

The Family Privacy Protection Act 
Under the Family Privacy Protection Act, the collection of personal information from citizens by the SCDOR is limited to the information 
necessary for the SCDOR to fulfill its statutory duties. In most instances, once this information is collected by the SCDOR, 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. 

Social Security Privacy Act Disclosure 
It is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer. 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  SCDOR  must  provide  identifying  numbers,  as  prescribed,  for 
securing proper identification. Your Social Security Number is used for identification purposes.

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