Withholding- Forms

WITHHOLDING

Withholding

Forms

FAQ

Refund Procedures

W-2 & 1099 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
If you are not mandated to file electronically, you can indicate your account closure on your paper-filed Withholding Tax return.

Form Name	Form Number
Form NameInstructions and Specifications for Filing Forms W2	Form NumberRS-1
South Carolina Employee’s Withholding Allowance Certificate - 2024	SC W-4
Form NameSouth Carolina Employee’s Withholding Allowance Certificate - 2023	Form NumberSC 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 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