STATE OF SOUTH CAROLINA 
     1350
                                                DEPARTMENT OF REVENUE                                  WH-105
                                       SOUTH CAROLINA WITHHOLDING TAX                                  (Rev.  /    /21)
                                                                                                         8004
     dor.sc.gov                                     INFORMATION GUIDE

Who Must Withhold 
Employers are required to withhold taxes for state purposes and WR make a return or deposit of these taxes to the 
SCDOR if they: 
   v have employees earning wages in South Carolina, and
   v 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 
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v    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.
v    For employees hired after December 31, 2019, you must withhold at the rate of zero allowances if no SC W-4 is
     provided.
v    If you receive an SC W-4 from an employee claiming 10 or more withholding allowances   or you believe the S& :  
     LV 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.  
   v The fastest, easiest way to apply is online at MyDORWAY.dor.sc.gov. You can also apply by completing and
     submitting WKH SCDOR-111, Business Tax Application. The number makes you a withholding agent.
   v 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.
   v A new withholding file number is not required for a change of address.
   v If you are required to get a new federal identification number  )(,1 , you are also required to get a new South
     Carolina withholding file number.
Making Payments - Resident and Nonresident 
If your resident or nonresident South Carolina Withholding Tax is $15,000 or more during a quarter  or you make 24 
or more payments in a year, you must file and pay electronically at MyDORWAY.dor.sc.gov. 
If your resident or nonresident South Carolina :ithholding 7ax is less than $15,000 per quarter, you may voluntarily 
file  and  pay  electronically.  If you choose not to file and pay electronically, you must submit your payment using 
the WH-1601,  Withholding Tax Coupon   ZKLFK  LV  DYDLODEOH  DW              GRU VF JRY IRUPV.      Filing and paying 
electronically  is recommended, as it is the fastest and most secure PHWKRG. 
Payments alone do not satisfy the filing requirement for withholding returns.  
Resident employers  or  withholding agents are required to pay        :ithholding  axes7at 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.

Submitting W-2s  
W-2s and 1099s that have SC Withholding Tax are due to the SCDOR by January 31. If the IRS requires you to file your
W-2s electronically, you must submit W-2s to the SCDOR online through the W-2 portal at MyDORWAY.dor.sc.gov. If
you're not required to submit W-2s electronically, you can submit W-2s and 1099s by paper using WH-1612, Transmittal
Form for W-2s, which can be found at dor.sc.gov/forms.

Methods of Filing a Return                                 Methods of Payment
                                                           Payments alone do not satisfy the filing requirement.
MyDORWAY - Online Filing                                   MyDORWAY - Electronic Payment System
                                                           EFT - Electronic Funds Withdrawal
Paper Filing - Mail Return (WH-1605 or WH-1606)            Paper Filing - Mail WH-1601 and Payment

For details on filing and payment methods, visit dor.sc.gov/withholding. 
Filing Returns   
There are two types of Withholding Tax returns: the WH-1605 and the WH-1606. Annual filers should only file WH-1606. 
See below for more information on annual filers. 
WH-1605   SC Withholding Quarterly Tax Return  
You must complete the WH-1605 for the first three quarters of the year.   
WH-1606   SC Withholding Fourth Quarter and Annual Reconciliation Return  
You must complete the WH-1606 if your South Carolina withholding account was open for any portion of the year. Do not 
file a WH-1605 for the fourth quarter.  
You must file a return for each quarter as long as the SC withholding account is open, even if \RX ZLWKKHOG no tax DQG 
KDG no employees. You may receive delinquent tax notices if you fail to file your quarterly tax returns.  
Due Dates for Filing Returns:

                FORM               QUARTER                                  DUE DATE
                WH-1605            1st (Jan-Feb-Mar)                        Apr 30
                WH-1605            2nd (Apr-May-Jun)                        Jul 31
                WH-1605            3rd (Jul-Aug-Sep)                        Oct 31
                WH-1606            4th (Oct-Nov-Dec) / ANNUAL (Jan-Dec)     Jan 31

If the due date of the return falls on a holiday or weekend, the return is due on the next business day.  
WH-1603   Withholding Tax Tables / WH-1603F: Withholding Tax Formula 
Use the Withholding Tax tables or formula to determine correct amounts to withhold. Find the most current versions of 
these documents at dor.sc.gov/forms.  
Closing a Withholding Account 
You can close your account:  
     • at MyDORWAY.dor.sc.gov
     • by completing and submitting a C-278, Account Closing Form
     • by marking the Close Withholding Account box and including a close date on your WH-1605 or WH-1606 return
You are required to file a return through the closing date. You must file a WH-1606 return if the account was open for any 
portion of the calendar year.  
Annual Filers 
If you voluntarily withhold taxes from sources that do not require withholding, such as farmers, domestic help, fishermen, 
or ordained pastors, the SCDOR allows you to file returns and pay Withholding Tax on an annual basis. To find more 
information on how annual filers should correctly file withholding returns and make withholding payments for South 
Carolina, visit dor.sc.gov/withholding.  
The IRS changed its employment tax filing requirement for certain other businesses from quarterly to annually. As of the 
date of this publication, South Carolina has not adopted this change.  
Enterprise Zone Act / Rural Development Act 
Employers or withholding agents who have qualified and been approved by the South Carolina Coordinating Council 
for Economic Development may use a portion of the state Income Tax withheld from their employees as  ob     -
'evelopment &redits and mployee  ( etraining 5 redits.&Use the WH-1605Z and WH-1606Z if you qualify to file these 
types of returns. See Chapter 8, Title 12, of the SC Code of Laws at dor.sc.gov/policy for withholding statutes.  
Visit dor.sc.gov/withholding for additional information.