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Phone: 1-844-898-8542
Email:​ ​​​
​​​​​​​BEGINNING OCTOBER 1, 2022: Paper forms will no longer be accepted
You will be required to electronically file and pay your returns after October 1, 2022​​. Read our latest article for more informatio​n and see other Accommodations Tax tips.


​​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. Sou​th Carolina requires withholding from:

  • wages
  • prizes
  • royalties
  • winnings
  • 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 tax​ed 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 or 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

In 2017, ​South Carolina Withholding tables were updated for the first time in 25 years. Tables are now updated annually.​

2023 Withholding Tax Tables

 2023 SC Withholding Tables
 2023 SC Withholding Tax Formula
 20​23 SC W-4

2022 Withholding Tax Tables

 2022 SC Withholding Tables
 2022 SC Withholding Tax Formula
 2022 SC W-4

​South Carolina and the federal government update Withholding Tax Tables every year.​


Sign ​up for ​email reminder​s​
Sign up​ to receive a​nnual email reminders to update your South Carolina Withholding Tax Tables.​​​


How to file and pay

Taxpayers who withhold $15,000 or more per quarter, or who make 24 or more withholding payments in a year, must file and pay electronically on MyDORWAY.

Upload W2s, file taxes, and pay electronically
MyDORWAY​ is the preferred way to securely upload W2s, file taxes, and make payments online using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal).​

Batch Filing
If you are a tax preparer who files more than 100 returns per year and are required to file electronically, you can
apply for our Batch ​Withholding Program​ for quick and easy filing.

Need a MyDORWAY account?​ Sign up
Have questions? See MyDORWAY help

​ ​
​File electronically with a third party software​
Our online services for businesses ​page will provide you with information for uploading W2s, filing, and making payments through third party software vendors​. Click on the Withholding section to get started.

Paper​ ​forms

To file by paper, download the correct form below, print, and mail the completed return to the address listed on the return:

  • WH-1605 for quarters 1, 2, and 3
  • WH-1606 for the 4th quarter/annual return

Have questions? Check out our FAQ page for more details on Withholding Tax.
​​​​​​​​​​​​​​​​​​Return due dat​es​​​​
Returns are due by the end of the month following the end of the filing quarter.

Return Due Date Schedule

Payment due dates
Taxes are withheld when the wages are paid (date of the paycheck), not when the wages are earned (the pay period).


​​Mailing Addresses

Returns - No Tax Due
(WH1605, WH1605Z, WH1606, WH1606Z)
Returns - Balance Due & Payments
(WH1601, WH1605, WH1605Z, WH1606, WH1606Z)
​WH-1612; Paper W-2s, W-2Cs, W-2Gs, or 1099s
​​Refund or Zero Return​​South 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 29214-0022
​South Carolina Department of Revenue
PO Box 125
Columbia, SC 29214-0400

Upload W2s on MyDORWAY


​Looking for more?

Check out our Employer Withholding Tax Workshop, a FREE two-hour class hosted by the SCDOR, the IRS, and the SC Department of Employment and Workforce.