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1350 STATE OF SOUTH CAROLINA
SC W-4
DEPARTMENT OF REVENUE (Rev. 11/21/24)
SOUTH CAROLINA EMPLOYEE'S 3527
dor.sc.gov WITHHOLDING ALLOWANCE CERTIFICATE 2025
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 2025. Check the box for the exemption reason and write Exempt on line 7. 7
For tax year 2024, I had a right to a refund of all South Carolina Income Tax withheld because I had no tax
liability, and for tax year 2025 I expect a refund of all South Carolina Income Tax withheld because I
expect to have no tax liability.
For tax year 2025. I am a military servicemember or the spouse of a military servicemember and elect to
use another state as my state of domicile. See instructions. State of domicile:
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 2025 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 2025 for one of the following reasons:
• For tax year 2024, you had a right to a refund of all South Carolina Income Tax withheld because you had no tax
liability, and for tax year 2025 you expect a refund of all South Carolina Income Tax withheld because you expect
to have no tax liability.
• Under the provisions of the Veterans Auto and Education Improvement Act, you are a military servicemember or a
military servicemember's spouse who is electing for tax purposes to use the domicile state of the servicemember,
the domicile state of the spouse, or the permanent duty station of the servicemember as your state of domicile.
Enter the name of the state on the line provided. Refer to SC Revenue Ruling #24-5, available at dor.sc.gov/
policy, for more information.
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 from withholding expires on December 31, 2025, unless a new
SC W-4 is submitted to the employer.
If the state of domicile changes during the year, the servicemember and/or spouse should provide the employer with an
updated SC W-4 to ensure the employer withholds the correct amount of Income Taxes for the remainder of the tax year.
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.
