Withholding- Reminders

WITHHOLDING

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

Make sure you are remitting your withholding payments to the correct quarter. (Withholding payments are made to a quarter based on paycheck date, not the payroll period the paycheck is for).
Line 1 of the Form WH-1606 is for the amount withheld during only the fourth quarter. (Lines 7-10 are for annual information). **does not apply to annual filers**
Do not use prior year forms. Forms are reviewed and/or altered on a yearly basis and using old forms may cause incorrect or delayed processing of your return.
All 9 digits of the South Carolina withholding account number are required when submitting returns and payments.
WH-1605 is filed for the first three quarters. WH-1606 is filed for the fourth quarter only
If you are making 24 or more withholding payments in a year, or your withholding for a quarter exceeds $15,000, you must pay electronically.
There is not a separate SC W4 form. If an employee is claiming fewer exemptions for state than federal, a separate W4 should be completed and marked “for state purposes only”. (An employee cannot claim more exemptions for state than federal).