The South Carolina Department of Revenue (SCDOR) has created a state W-4 for use beginning in 2020.
W-4s – state and federal – are used to instruct employers how much tax to withhold from an employee's paycheck.
This new state form is necessary because the 2020 federal W-4 removed allowances. The SC W-4 includes allowances and matches the state's latest Withholding Tax Tables.
You should use the SC W-4 if:
- You start a new job on or after January 1, 2020
- You want to make changes to your W-4 on or after January 1, 2020
- You are claiming to be exempt from South Carolina withholding
If an employee hired after 2019 fails to provide a completed 2020 SC W-4, the number of allowances for withholding purposes is 0.
This marks the first time South Carolina has made a general-use W-4. Prior to 2020, the SC W-4 was a form for nonresident military spouses claiming to be exempt from South Carolina withholding. This exemption is included as a checkbox on the new SC W-4.
Employers should submit a copy of the 2020 SC W-4 to the SCDOR if an employee has 10 or more allowances or they believe any part of an employee's SC W-4 is fraudulent.
Find more information on the new SC W-4 in the SCDOR's Withholding FAQs. Learn more about South Carolina Withholding Tax and download the 2020 Withholding Tax Tables at dor.sc.gov/withholding.
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