The 2020 Withholding Tax Tables and Formula and new SC W-4 are now available.
2020 Withholding Tax Tables:
2020 SC Withholding Tables
2020 SC Withholding Tax Formula
NEW 2020 SC W-4
2019 Withholding Tax Tables:
2019 SC Withholding Tables
South Carolina and the federal government update Withholding Tax Tables every year.
2019 SC Withholding Tax Formula
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South Carolina Withholding Tax:
Withholding Tax is taken out of taxpayer wages to go towards the taxpayers' total yearly income tax liability. Every employer/withholding agent that has an employee earning wages in South Carolina (and who is required to file a return or deposit with the IRS) must make a return or deposit to the SCDOR for any taxes that have been withheld for state purposes. South Carolina requires withholding from:
- nonresident contractors (contracts exceeding $10,000)
- rental payments made to nonresidents who own five or more residential units or one or more commercial properties in South Carolina
- net proceeds going to nonresident sellers of real estate and associated tangible personal property located in South Carolina.
Wages are taxed in the state in which they are earned unless the employee is working in a state that does not withhold state income tax. If the employee is working in South Carolina, regardless of where he/she is a resident, the income earned in South Carolina is taxed by South Carolina. If a South Carolina resident is earning wages in a state that does not have a state income tax, the withholding should be for South Carolina. Find more information on Non-Resident Contractors here.
Modernizing South Carolina Withholding
Why were outdated Withholding tables a problem for South Carolina?
What do employers/accountants/payroll providers need to do?
What do individuals need to do?
|Returns - No Tax Due|
(WH1605, WH1605Z, WH1606, WH1606Z)
|Returns - Balance Due & Payments|
(WH1601, WH1605, WH1605Z, WH1606, WH1606Z)
Refund or Zero ReturnSouth Carolina Department of Revenue
PO Box 125
Columbia, SC 29214-0004
Balance Due Return South Carolina Department of Revenue
PO Box 100161
Columbia, SC 29202
|South Carolina Department of Revenue|
PO Box 125
Columbia, SC 29214-0400