Withholding- Forms

WITHHOLDING

Withholding

Forms

FAQ

Reminders

Refund Procedures

W-2 Upload

Batch Withholding Program

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

2024 Withholding tables are now available
As a result of last year’s update, less taxes were withheld from paychecks in 2023, which could result in a reduced refund this coming tax season. Learn more >

2024 Withholding Tax Tables

2024 SC Withholding Tables
2024 SC Withholding Tax Formula

2023 Withholding Tax Tables

2023 SC Withholding Tables
2023 SC Withholding Tax Formula

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.

Account Closing Form (C-278): The SCDOR no longer accepts paper copies of the Account Closing Form. If you need to close your Business Tax account, you have two options:

Log in to MyDORWAY, then select the More tab, and click Close a Tax Account to get started.
OR
Indicate your account closure on your final tax return by selecting Close Account, Business Permanently Closed, Final, or something similar.

Form Name	Form Number
Form NameInstructions and Specifications for Filing Forms W2	Form NumberRS-1
South Carolina Employee’s Withholding Allowance Certificate - 2024	Coming soon
Form NameSouth Carolina Employee’s Withholding Allowance Certificate - 2023	Form NumberSC W-4
South Carolina Employee’s Withholding Allowance Certificate - 2022	SC W-4
Form NameNonresident Beneficiary - Affidavit and Agreement Income Tax Withholding	Form NumberI-41
Form NameSC Withholding Tax Information Guide	Form NumberWH-105
Form NameCertificate of Tax Compliance Request Form	Form NumberC-268
Form NameNonresident Real Estate Withholding	Form NumberI-290
Form NameSeller's Affidavit - Nonresident Seller	Form NumberI-295
Form NameNonresident Shareholder or Partner Affidavit and Agreement Income Tax Withholding	Form NumberI-309
Form NameNonresident Taxpayer Registration Affidavit Income Tax Withholding	Form NumberI-312
Form NameBatch Filing Program for Withholding Quarterly Tax Returns	Form NumberWH-405
Form NameRequest for Penalty Waiver	Form NumberC-530
Form NameSC Withholding Tax Payment	Form NumberWH-1601
Form NameSC Withholding Quarterly Tax Return	Form NumberWH-1605
Form NameSC Withholding Fourth Quarter and Annual Reconciliation Return	Form NumberWH-1606
Form NameTransmittal Form for W-2s or 1099s Submitted by CD-ROM or Paper	Form NumberWH-1612
Application for Batch Withholding	WH-1614
Transmittal Document for Batch Withholding	WH-1615
Form NamePort Cargo Volume Increase Credit on Withholding	Form NumberWH-1670
Agribusiness Credit Against Employee Withholding	WH-1671
Form NameChange of Address for Businesses	Form NumberSC8822B

2023 Withholding Tax Tables​

2023 Withholding Tax Tables