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Only certified EZA/RDA taxpayers should file WH-1605Z and WH-1606Z.

If you have not been certified to file EZA/RDA returns, you could be fined $500 for filing an incorrect return.

Forms & instructions

  • ​Quarterly Return (WH-1605Z)
    • Please do not submit a paper copy. The employer must submit this form through MyDORWAY.
  • Fourth Quarter/Annual Reconciliation Return (WH-1606Z)
    • Please do not submit a paper copy. The employer must submit this form through MyDORWAY.
  • Return Instructions
  • Contact Update (WH-1681)
  • JRT Annual Report (WH-1682)

Avoiding common errors

  • Use the WH-1605Z for first, second, and third quarter only.
  • Use the WH-1606Z for fourth quarter and annual reconciliation.
  • Do not file both WH-1605 (Standard) and WH-1605Z or WH-1606 (Standard) and WH-1606Z.
    • File one complete return per quarter using the special EZA/RDA returns (WH-1605Z or WH-1606Z).
  • Complete the EZA/RDA Worksheet. Every project making claims must be listed separately.
  • Paper returns will no longer be accepted or processed for EZA/RDA taxpayers.
  • File EZA/RDA returns as long as you are qualified, even if you aren't claiming a credit for that quarter.
  • List allowable credit on the correct line:
    • Job development: Complete lines 2a, 2b, and 2c. Line 2c is the amount the taxpayer is not allowed to retain.
    • Retraining: Use line 2d only.
    • New jobs and capital investment credits for plastic and rubber manufacturers: Use line 2e only.
  • Maximum credit may never exceed total withholding.
  • File amended returns only if the original WH-1605Z or WH-1606Z returns that have been filed need corrections.
    • File your amended return and pay any additional tax due online using MyDORWAY.
    • Complete the entire return.
    • Remember to reduce line 4 (SC state tax deposits or payments) to reflect any refunds that have already been issued based on the original return.
    • Only the additional amount of the refund should be claimed.
    • Remember, if any quarter is amended after you file the WH-1606Z, you must also file an amended WH-1606Z to account for those quarterly changes.
  • Change of ownership
    • If a change of ownership occurs for entities that are eligible for JDC credits, contact the CCED at 803-734-0429 to request the project be transferred from the old owner to the new owner.
    • If the entities are eligible for retraining credits and have a change of ownership, contact the SBTCE at 839-223-3904.​​
    • The SCDOR cannot accept any credit claimed under the new owner until notified in writing from CCED or SBTCE that the transfer of benefits has been approved.