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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.
