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Phone: 1-844-898-8542
Email:​ ​​​
  2024 Withholding updates
  • The ​​Batch Withholding Program has moved exclusively to MyDORWAY as of June 17, 2024, and is no longer available using​ GoAnywhere.
    Learn more >​
  • Employers filing at least 10 W-2 or 1099 forms with South Carolina withholding are now required to submit them to ​the SCDOR on MyDORWAY. 
    Learn more >​​​

​​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.​

2024 Withholding Tax Tables

 2024 S​C Withholding Tables
 2024 SC Withholding Tax Formula
 20​24 SC W-​4​

2023 Withholding Tax Tables

 2023 SC Withholding Tables
 2023 SC Withholding Tax Formula
 20​23 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 W-2 forms, file returns, & pay electronically
MyDORWAY​ is the preferred way to securely upload W-2 and 1099 forms, file returns, 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 W-2 and 1099 forms, filing returns, 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 d​ue dates
Taxes are withheld when the wages are paid (date of the paycheck), not when the wages are earned (the pay period).

​Filing and payment reminders
Withholding payments are made to a quarter based on paycheck date, not the payroll period of the paycheck.


​​Mailing Addresses

Returns - No Tax Due
(WH1605, WH1605Z, WH1606, WH1606Z)
Returns - B​alance Due & Payments
(WH1601, WH1605, WH1605Z, WH1606, WH1606Z)
​WH-1612; Paper W-2 and 1099 forms, including W-2c​ and ​W-2G
​​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 W-2 and 1099 ​form​s 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.