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Yes. If the withholding account is open, quarterly returns must be filed each quarter. If a return is not filed, you will receive a Failure to File notice. You may file the return either by mailing the return to SCDOR or by filing electronically using MyDORWAY. NOTE: Please do not fax copies of your return to us for processing. The returns are scanned into our system and, due to the quality of faxed copies, they are often not scannable.
You can file a Withholding return (WH-1605 or
WH-1606) online or by mailing a paper return.
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.
File online using MyDORWAY >
Yes. Filing of 100 or more Withholding returns (WH-1605 or
WH-1606 ) must be done electronically. Filers filing 25-99 Withholding returns may use this method voluntarily. (SC Code of Law 12-54-250(F)) , A tax return preparer who prepares 100 or more returns for a tax period for the same tax year must submit all returns by electronic means. In order to file your returns electronically, you must use our Withholding Batch Filing program. You can view or download a copy of the Batch Filing Program Booklet
NOTE: The Withholding Batch Filing Program does not accept W-2s or 1099s. You can file W-2s online using the
W-2 portal on
MyDORWAY. The SCDOR does not offer online filing of 1099s, but does accept CDs.
For additional information or assistance related to EFT payments or batch filing of returns, contact the Administrative Special Projects section at 803-896-1715.
Yes. If a withholding account is open during any portion of the year, a 4th Quarter/Annual reconciliation return is required. (The return is required because it contains information relating to the entire year, not just the 4th quarter).
Wages are taxed in the state in which they are earned. If the employee is working in South Carolina, regardless of where he is a resident, the income earned in South Carolina is taxed by South Carolina.
A military spouse can retain a tax domicile in a state other than the state of residency as long as the following conditions are satisfied:1) The state where the service member and spouse are living is not the domicile of the spouse or the service member; 2) The spouse resides in the state solely in order to live with the service member; 3) The service member is present in the state as a result of military orders; and 4) The spouse and the service member both have the same domicile.See
SC Revenue Ruling #10-5 for more information.
You can apply for a SC Withholding File Number using either of two (2) ways:1) Register on
MyDORWAY. You will be given a confirmation number after completing questions and the registration process. The SC reference number is your Withholding File Number. *Note: It may take up to 24 hours to receive the reference number. You will receive a Withholding packet in approximately two weeks.2) You may download a copy of the
SCDOR-111 (Tax Registration Application) from our website. Complete the form and mail it to the address provided. In approximately three weeks you will receive a letter informing you of the SC Withholding File Number that has been assigned to you along with a packet of withholding information.
Your SC Withholding File Number is a 9-digit number.Reference this number on all returns, correspondence and any phone calls made to the Department.
If the withholding account is open, a quarterly return needs to be filed. If a quarterly return is not filed, a failure to file notice will be mailed. If you are not going to have employees in the near future, the account should be closed as of your last payroll date.
If you have an open withholding account, you are required to file a return, even if you had no withholding for the quarter.If a withholding application was submitted in error, then it is recommended that the withholding account be closed. In order to close the account, you should download a copy of
Form C-278 (Account Closing Form) . Complete and mail the form to the address provided to close your account.
You may pay the amount owed online through MyDORWAY. You may also write a check, attach it to a copy of the notice and mail it to the SCDOR at the address on the notice. You may not pay any past due notices by EFT.
Review your copy of the return and verify that it is for the same quarter as the Notice. You can file your return and make payments using
MyDORWAY. If a payment is due, send the payment along with a copy of the return to SCDOR, or file the return and payment amount due using
MyDORWAY. Filing the return electronically or by paper will satisfy the notice.
You may not owe this amount. First, verify for which quarter the Notice was sent. Also check your records to verify that you made all payments for the quarter. The Notice was sent for Failure to File a withholding return. It does not mean that SCDOR did not receive your payments. It just means that SCDOR did not receive your return. You may electronically file using
MyDORWAY or mail a paper return to the address on the form. Once the return is received (by either method), the notice will be satisfied.
Electronic Payment Options: 1.
MyDORWAY: File, pay and manage your withholding accounts online in this brand new tax portal.
Electronic Funds Transfer (EFT): Taxpayers must complete and submit the Registration Application For Electronic Funds Transfer
D-128 before tax payments can be made via EFT using GovOne.
Paper Payment:Mail payment with
Form WH-1601 *If you have a balance due when you are filing your quarterly Withholding tax return (WH-1605 or
WH-1606), you can mail a payment with the return and no
WH-1601 will need to be submitted.
New hires are reported at
www.newhire.sc.gov or by calling 1-803-898-9235
For Federal assistance, the IRS has a Business & Specialty Tax Line at 1-800-829-4933.
If you are claiming a refund from a quarter in the current calendar year, you file an amended return claiming the refund on line 3. An amended return is the same as the original return but has an X in the Amended indicator box.If you are claiming a refund from a quarter in a previous calendar year, the employer will only receive a refund if the overpayment did not result in corrected W2s being issued to the employees. If the overpayment resulted in corrected W2s being issued, the overpayment can only be claimed by the employees on their South Carolina individual income tax return.
Unemployment questions should be directed to the SC Department of Employment and Workforce (DEW) at 1-803-737-2400.Questions concerning Contingency Assessments should also be directed to DEW.
The 2020 federal W-4 removed allowances. South Carolina created its own W-4 to include allowances and match our withholding tables.
Before 2020, the SC W-4 was a specialized form for nonresident military spouses claiming a South Carolina withholding exemption. This exemption will be included as a checkbox on the new SC W-4.
New employees hired after 2019 need to complete an SC W-4 and the federal W-4.
If an employee hired after 2019 does not provide their employer with an SC W-4, the number of allowances claimed for South Carolina withholding purposes is 0.
Yes. Employees claiming exempt from South Carolina Withholding need to submit an SC W-4 every year. If the employer does not receive a new SC W-4 by February 15 each year, they should withhold taxes as if the employee is single and claiming 0 allowances.
If you issued a W-2 with SC wages and/or SC withholding, you must submit a copy (by paper or online) to the SCDOR. We only require you to submit 1099s to the SCDOR that have SC withholding on them.
If you are required to file W-2s online with the Social Security Administration, then you are required to file W-2s online with the SCDOR. (1099s can only be submitted by paper or CD). Even if you are not required to file W-2s online, it is the preferred method.
Filing W-2s online is the preferred method and mandatory if you are required to electronically file with the Social Security Administration.You can file W-2s online using the
W-2 portal on MyDORWAY. You are not required to submit Form WH-1612 to the SCDOR if you file online using the
W-2 portal. 1099s and other informational forms must be filed by CD-ROM or paper and must be submitted with Form WH-1612. (You must use this method when filing if required to file W2cs, W2Gs or 1099s electronically for federal paper forms (only when filing fewer than 250 W2s, W2cs, W2Gs or 1099s) and must be submitted with form WH-1612.
To protect against identity theft, the IRS allows employers to truncate, or partially mask using an asterisk or other symbol, employee SSNs, FEINs, or ITINs on the W-2 or 1099 that the employer provides to the employee. The W-2 and 1099 that the employer provides to the SCDOR, IRS, and/or Social Security Administration must have the full SSN, FEIN, or ITIN.
Employers may not truncate their own identification number on any forms given to employees, the SCDOR, IRS, or Social Security Administration.
Incorrect information on the W-2 can cause problems for taxpayers trying to file their individual income tax returns. You must provide your employees with corrected W-2 information. You should prepare W-2Cs for each employee. In addition, you should prepare a letter on company letterhead stating the wrong information and the corrected information. A copy of this letter must be given to each employee with instructions that they must furnish a copy of the letter with their W-2 when they file their individual income tax return. You should also send a copy of this letter to SCDOR.
You may still file your individual income tax return using a Substitute W-2 form. This is form
SC4852 and can be downloaded from our website.
Additional information is available on the RS-1 Manual or you can visit
No, only one form of filing is required.