Skip Ribbon Commands
Skip to main content
Sign In
WITHHOLDING ×

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​

Phone: 1-844-898-8542
Email: WithholdingTax@dor.sc.gov​ ​​​
​​​​
​​​​​​​​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

​South Carolina Withholding tables were updated for the first time in 25 years in 2017. 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​
​​​​​Take me to MyDORWAY button

​​​
​ ​
​File electronically with a third party software​​
Our business online services 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.
​
​​Third party software​
​
​​
​​​​​​
 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
​Correspondence
​​Refund or Zero Return​​South Carolina Department of Revenue
Withholding
PO Box 125
Columbia, SC 29214-0004		 ​Balance Due Return​ ​South Carolina Department of Revenue
Withholding
PO Box 100161
Columbia, SC 29202
​South Carolina Department of Revenue
Withholding
PO Box 125
Columbia, SC 29214-0022
​South Carolina Department of Revenue
Withholding
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.

SCDOR news SCDOR facebook SCDOR twitter SCDOR LinkedIn SCDOR YouTube

Copyright © South Carolina Department of Revenue
All rights reserved