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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:
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 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.
South Carolina Withholding tables were updated for the first time in 25 years in 2017. Tables are now updated annually.
2023 SC Withholding Tables 2023 SC Withholding Tax Formula 2023 SC W-4
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 remindersSign up to receive annual email reminders to update your South Carolina Withholding Tax Tables.
You need to implement updated Withholding tables every year on January 1. Tables will be available on this page, dor.sc.gov/withholding. You can sign up to receive notices of when new tables are available here.
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.
To file by paper, download the correct form below, print, and mail the completed return to the address listed on the return:
Nonresident Withholding agents:
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.