Certain taxpayers may qualify for credits against employee withholding if they are approved under the Enterprise Zone Act of 1995 (EZA) or the Rural Development Act of 1996 (RDA).

• The Coordinating Council for Economic Development certifies taxpayers to claim Job Development Credits (JDC).
• The State Board for Technical and Comprehensive Education certifies taxpayers to claim Retraining (JRT) credits.
• You must file the WH-1605Z and WH-1606Z to claim job development, retraining, new jobs, and/or capital investment credits. If you are certified to claim these credits, you should file these returns even if you claim no credit for the quarter.

File or amend your return online on MyDORWAY.

Withholding payments for residents and non-residents

• Resident: Any entity whose principal place of business is in South Carolina.
• Non-resident: Any entity whose principal place of business is outside of South Carolina. 

Nonresident employers/withholding agents are required to make payments either quarterly or monthly.

• If the SC tax liability is less than $500 for the quarter, the payment is due by the last day of the month following the end of the quarter.
• Once the withholding reaches $500 or more for the quarter, then the payment is due by the 15th of the following month.

Resident employers/withholding agents are required to make withholding payments at the same frequency that their federal payments are due.

What’s new?

Direct deposit of refunds

EZA refunds claimed against employee withholding can now be directly deposited to your bank account. Information related to this process will be mailed to you. You may also contact us directly at 803-896-1388 or 803-898-3872 for additional information.

Electronic Mandate for all EZA/RDA accounts

You are required to file EZA/RDA returns electronically on MyDORWAY. If you do not have a MyDORWAY account, visit dor.sc.gov/MyDORWAY-signup to get started. 

You are also required to pay taxes electronically. Make payments on MyDORWAY or you can learn more about electronic payment options.

Retraining annual reports – JRT ONLY

Annual reports must be submitted to SCDOR for JRT credits. The State Board for Technical and Comprehensive Education will no longer accept these reports.

• A complete annual report covering the previous calendar year of JRT credits is due by June 30 of the next year.
• You must file an annual report for each JRT project even if you did not claim any credits during the previous year.
• The JRT annual renewal fee is $250 for each project and is due by July 31. Pay online with MyDORWAY.
• If you fail to submit the annual report and/or annual renewal fee by the deadline, you may be terminated from the JRT program. You will also be permanently barred from claiming any JRT credits until the annual report is filed and/or the renewal fee is paid.
  • You can begin claiming credits again in the next quarter once the annual report is filed and/or the renewal fee is paid.
  • Example: A company claims $500 in JRT credits for each quarter of 2023 but fails to submit the annual report until November 2024. The company’s JRT credits for the third and fourth quarter of 2024 are permanently denied. The company can begin claiming credits again in the first quarter of 2025.
• Annual Reports can be mailed to:
  • Job Development Credits (JDC):
    Coordinating Council for Economic Development - Annual Reports
    1201 Main St., Ste. 1600
    Columbia, SC 29201

Retraining (JRT) credits:
South Carolina Department of Revenue
Withholding EZA/RDA
PO Box 125
Columbia, SC 29214-0865

If you have any questions about the JRT program, contact Nichole Hayes (SCDOR) at 803-896-1388 or Bryce Amick (SBTCE) at 803-896-6901.​

eServices

• MyDORWAY: Pay your withholding tax bill online.
• Electronic Funds Transfer (EFT): Visit GovOne to make SCDOR tax payments online OR call 1-800-834-7733 to make tax payments with operator assistance or over the Interactive Voice Response system. 

For additional information or assistance related to EFT payments, contact the Administrative Special Projects section at 803-896-1715.

Mailing address:

For correspondence only. Returns and payments should be submitted electronically. 

South Carolina Department of Revenue | Withholding EZA/RDA | PO Box 125 | Columbia, SC 29214-0865