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South Carolina Department of Revenue
Withholding

Columbia, SC 29214-0004

Phone: 803-898-5000
Email: WithholdTax@dor.sc.gov​​​

 

 

​Withholding Reminders:

  • 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).