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     1350                                STATE OF SOUTH CAROLINA
                                         DEPARTMENT OF REVENUE
                                                                                                WH-1612 
                               TRANSMISSION OF W-2 OR 1099 FORMS                                (Rev. 12/04/24) 
    dor.sc.gov                           SUBMITTED BY PAPER                                     3331

Business name and address                                     SC Withholding File Number        Year

                                                                                                January 31
                                                                   FEIN                         Due date

Include this form when filing: 
(a) W-2, W-2c, or W-2G forms by paper or 
(b) 1099 forms that have SC state tax withheld 
 
Reminders: 
     · The SCDOR no longer accepts CD-ROMs. 
     · Mail your WH-1612 and W-2, W-2c, W-2G, or 1099 forms separately from your WH-1606.  
     · Do not file your WH-1612 until you have issued all W-2, W-2c, W-2G, or 1099 forms. 

                                    TOTALS FROM W-2 OR 1099 FORMS

                 SC state Income Tax withheld                $

                 Wages, tips, and other compensation         $
                 Number of W-2, W-2c, or W-2G forms 
                                (must be less than 10)
                 Number of 1099 forms with SC withholding

When the IRS or Social Security Administration requires you to file these forms electronically, you must also file them 
electronically with the SCDOR using MyDORWAY.dor.sc.gov: 
     · W-2 
     · W-2c 
     · W-2G 
     · 1099-MISC 
     · 1099-NEC 
     · 1099-R 

Contact name                                                  Email

Mailing address

City                                                   State       ZIP

     33311028

                                    WH-1612 INSTRUCTIONS
WHO MUST FILE THE WH-1612? 
You must complete the entire WH-1612 and file it with the SCDOR if you file W-2, W-2c, W-2G, or any forms in the federal 
Form 1099 series with South Carolina withholding by paper.  
 
Do not file or mail WH-1612 if you: 
   · filed electronically or 
   · did not issue W-2, W-2c, W-2G, or 1099 forms 
 
GENERAL INFORMATION 
Only file 1099 forms that have South Carolina withholding. 
 
When the IRS or Social Security Administration requires you to file these forms electronically, you must also file them 
electronically with the SCDOR using MyDORWAY.dor.sc.gov: 
   · W-2 
   · W-2c 
   · W-2G 
   · 1099-MISC 
   · 1099-NEC 
   · 1099-R 
 
Currently, the federal threshold for filing these forms electronically is 10 or more in a calendar year. 
 
Only the W-2 and 1099 types listed above can be filed electronically. The SCDOR recommends filing all W-2 and 1099 
forms for types listed above using MyDORWAY.dor.sc.gov. 
 
Paper filing is available when you are not required to file electronically for federal purposes. 
 
See complete filing specifications in the RS-1 manual, available at dor.sc.gov/forms or the W-2 Portal information page 
at dor.sc.gov/w2-upload. 
 
On the WH-1612, you must include the year for which you are filing, along with the company's: 
   · name 
   · address 
   · SC Withholding File Number 
   · Federal Employer Identification Number (FEIN) 
 
INSTRUCTIONS
   · Enter total SC state Income Tax withheld. This is the sum of Income Tax withheld from the W-2 and the 1099 forms.
   · Enter total wages, tips, and other compensation. 
   · Enter the number of W-2, W-2c, or W-2G forms submitted by paper. 
   · Enter the number of all forms in the federal Form 1099 series with SC Withholding submitted by paper. 
   · Complete the demographic information. 

REMINDERS 
   · File your WH-1606 separately from your WH-1612 and your W-2, W-2c, W-2G or 1099 forms. 
   · If you have domestic employees, you are still required to send a copy of your employees' W-2 forms. You may not 
        have a SC Withholding File Number, but you must still submit the W-2 form along with this form. Write Domestic 
        Employee at the top of each of the W-2 forms. 
 
DUE DATE 
   · Your WH-1612 is due by January 31. 

Mail to:
SCDOR
PO Box 125
Columbia SC 29214-0022