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1350 STATE OF SOUTH CAROLINA
DEPARTMENT OF REVENUE WH-105
SOUTH CAROLINA WITHHOLDING TAX (Rev. 2/13/23)
dor.sc.gov 8004
INFORMATION GUIDE
Who Must Withhold
Employers are required to withhold taxes for state purposes and make a return or deposit of these taxes to the SCDOR if
they:
· have employees earning wages in South Carolina, and
· are required to make a return or deposit with the IRS.
You must withhold South Carolina state taxes at the same time wages are earned by employees working in South
Carolina. An employee who works in another state but is a resident of South Carolina will have taxes withheld for the
other state. However, if that state does not have an Income Tax, you must withhold South Carolina taxes since South
Carolina is the employee's state of legal residence.
South Carolina also requires withholding from:
· royalties
· prizes
· winnings
· nonresident contractors with contracts exceeding $10,000.
· rental payments made to nonresidents who own five or more residential units or one or more commercial
properties in South Carolina.
· persons affected by the 2008 Illegal Immigration Reform Act.
W-4 Requirements
South Carolina employees must complete the SC W-4, Employee's Withholding Allowance Certificate.
· Each employee hired after December 31, 2019 or previously hired employees who want to make changes to their
state withholding must submit a signed SC W-4 to you.
· For employees hired after December 31, 2019, you must withhold at the rate of zero allowances if no SC W-4 is
provided.
· If you receive an SC W-4 from an employee claiming 10 or more withholding allowances or you believe the SC
W-4 is fraudulent or incorrect, you must send a copy of the SC W-4 to the SCDOR within 30 days. Mail these SC
W-4s to: SCDOR, Tax Support, PO Box 125, Columbia, SC 29214-0400. You must withhold on the basis of the
SC W-4 until notified by the SCDOR to withhold at a different rate.
How to Obtain a Withholding File Number
Your South Carolina Withholding file number is a nine digit number. Reference this file number on all returns,
correspondence, and payments to the SCDOR. You must apply for a South Carolina Withholding file number to deposit
your withholding payments.
· The fastest, easiest way to apply is online at MyDORWAY.dor.sc.gov. You can also apply by completing and
submitting an SCDOR-111, Business Tax Application. The number makes you a withholding agent.
· If the ownership of the business changes, such as a conversion from a partnership to a corporation, you must
apply for a new Withholding file number.
· A new Withholding file number is not required for a change of address.
· If you are required to get a new federal identification number (FEIN), you are also required to get a new South
Carolina Withholding file number.
Making Payments - Resident and Nonresident
If your South Carolina Withholding Tax is $15,000 or more, or you make 24 or more payments in a year, you are required
to file and pay electronically. We recommend filing and paying using MyDORWAY, our free online tax portal, at
MyDORWAY.dor.sc.gov.
Even if you do not meet this threshold, we recommend managing your Withholding Tax account electronically using
MyDORWAY, which is the fastest, most secure way to file and pay. For details on filing and payment methods, visit
dor.sc.gov/withholding.
Payments alone do not satisfy the filing requirement for Withholding returns.
Resident employers or withholding agents are required to pay Withholding taxes at the same time that their federal
payments are due, regardless of your state amount withheld. Resident employers are those whose principal place of
business is in South Carolina.
Nonresident employers or withholding agents are required to make payments either quarterly or monthly. If your South
Carolina state tax liability is less than $500 for the quarter, your payment is due by the last day of the month following the
end of the quarter. Once your withholding reaches $500 or more during the quarter, it is due by the 15th of the following
month. Nonresident employers are those whose principal place of business is outside of South Carolina.
