Print Form        Reset Form

     1350                                 STATE OF SOUTH CAROLINA
                                          DEPARTMENT OF REVENUE
                                                                                                WH-1612 
                               TRANSMITTAL FORM FOR W-2s OR 1099s                               (Rev. 11/13/23) 
    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-2s, W-2cs, or W-2Gs by paper or 
(b) 1099s that have SC state tax withheld 
 
The SCDOR no longer accepts CD-ROMs. 
 
Mail your WH-1612 and W-2s, W-2cs, W-2Gs, or 1099s separately from your WH-1606.  
 
Do not file your WH-1612 until the W-2s, W-2cs, W-2Gs, or 1099s are issued. 

                                      TOTALS FROM W-2s OR 1099s

                 SC state income tax withheld              $

                 Wages, tips and other compensation        $

                        Number of W-2s, W-2cs or W-2Gs

                        Number of 1099s 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                                                        Phone

Mailing address                                                     Email

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-2s, W-2cs, W-2Gs and/or any forms in the 
federal Form 1099 series with South Carolina withholding by paper. The WH-1612 is available in the RS-1 manual and at 
dor.sc.gov/forms. 
 
Do not file or mail WH-1612 if you: 
   · filed electronically or 
   · did not issue W-2s, W-2cs, W-2Gs, or 1099s 
 
GENERAL INFORMATION 
Only file 1099s 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-2s and 1099s 
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/tax/withholding/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) 
 
Preparers are allowed to omit the SC Withholding File Number. 
 
INSTRUCTIONS
   · Enter total SC state Income Tax withheld. This is the sum of Income Tax withheld from W-2s or 1099s. 
   · Enter total wages, tips, and other compensation. 
   · Enter the number of W-2s, W-2cs, or W-2Gs 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-2s, W-2cs, W-2Gs OR 1099s. 
   · If you have domestic employees, you are still required to send a copy of your employees' W-2s. You may not 
        have a SC Withholding File Number, but you must still submit the W-2s with this form. Write Domestic Employee 
        at the top of each of the W-2s. 
 
DUE DATE 
   · Your WH-1612 is due by January 31. If you are filing electronically, you do not need to submit the WH-1612 to  
        the SCDOR. 

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