Withholding | South Carolina Department of Revenue

Withholding Tax is taken out of taxpayer wages to go towards the taxpayer’s total yearly Income Tax liability.

Every employer that has an employee earning wages in South Carolina and who is required to file a Withholding return with the IRS is also a withholding agent in South Carolina. They must:

Withhold taxes from each employee’s paycheck.
File a quarterly withholding return with the SCDOR for any taxes that have been withheld for state purposes.
Pay the amount withheld from employee wages to the SCDOR.

Info for payroll service providers

Need help?

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

South Carolina requires withholding from:

Wages.
Prizes and winnings.
Royalties.
Nonresident contractors (contracts exceeding $10,000).
Rental payments made to nonresidents who own five or more residential units or one or more commercial properties in South Carolina.
Net proceeds going to nonresident sellers of real estate and associated tangible personal property located in South Carolina.

Who is responsible for employee withholding?

Wages are taxed in the state in which they are earned, unless the employee is working in a state that does not withhold state Income Tax.
If the employee is working in South Carolina, regardless of where they are a resident, the income earned in South Carolina is taxed by South Carolina.
If a South Carolina resident is earning wages in a state that does not have a state Income Tax, the withholding should be for South Carolina.

See more information on non-resident withholding for individuals who are not employees but earning income in South Carolina.

Tax Tables

South Carolina and the federal government update Withholding Tax Tables every year.

2025 Withholding Tax Tables

2025 SC Withholding Tables
2025 SC Withholding Tax Formula
2025 SC W-4

2024 Withholding Tax Tables

2024 SC Withholding Tables
2024 SC Withholding Tax Formula
2024 SC W-4

How to file and pay

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.

Upload W-2 forms, file returns, & pay online

MyDORWAY is the preferred way to securely upload W-2 and 1099 forms, register for Withholding accounts, file returns, and make payments online using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal).

Batch filing

If you are a tax preparer who files more than 10 returns per year and are required to file electronically, you can apply for our Batch Withholding Program for quick and easy filing.

Need a MyDORWAY account? Sign up.
Have questions? See MyDORWAY help.

File online

Our online services for businesses page will provide you with information for uploading W-2 and 1099 forms, filing returns, and making payments through third party software vendors.

FILING OPTIONS

Paper forms

To file by paper, download the correct form below, print, and mail the completed return to the address listed on the return:

WH-1605 for quarters 1, 2, and 3
WH-1606 for the 4th quarter/annual return

Upload W-2 and 1099 forms on MyDORWAY

Return due dates

Returns are due by the end of the month following the end of the filing quarter.

Return due date schedule

Quarter	Due Date
1st (Jan-Feb-Mar)	due by April 30
2nd (Apr-May-Jun)	due by July 31
3rd (Jul-Aug-Sep)	due by October 31
4th (Oct-Nov-Dec)/Annual	due by January 31

Payment due dates

Taxes are withheld when the wages are paid (date of the paycheck), not when the wages are earned (the pay period).

Payment due date schedule

Resident Withholding agents:
Payments are due with the same frequency as your federal payments.

Nonresident Withholding agents:

Payments are due quarterly if the total Withholding amount is less than $500/quarter, and remittance is due by the last day of the month following the end of the quarter.
Payments are due monthly if Withholding amount is $500 or more/quarter, and the remittance is due by the 15th of the following month.

Filing and payment reminders

Withholding payments are made to a quarter based on paycheck date, not the payroll period of the paycheck.

See more

Line 1 of the Form WH-1606 is for the amount withheld during only the fourth quarter. (Lines 7-10 are for annual information). This does not apply to annual filers.
Do not use prior year forms. Forms are updated on a yearly basis, and using old forms may cause incorrect or delayed processing of your return.
All nine 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

Mailing addresses

Returns - No Tax Due (WH1605, WH1606)	Returns - Balance Due & Payments (WH1601, WH1605, WH1606)	WH-1612; Paper W-2 and 1099 forms	Correspondence
South Carolina Department of Revenue Withholding PO Box 125 Columbia, SC 29214-0004	South Carolina Department of Revenue Withholding PO Box 100161 Columbia, SC 29202	South Carolina Department of Revenue Withholding PO Box 125 Columbia, SC 29214-0022	South Carolina Department of Revenue Withholding PO Box 125 Columbia, SC 29214-0400

Looking for more?

Check out our Employer Withholding Tax Workshop, a free two-hour class hosted by the SCDOR, the IRS, and the SC Department of Employment and Workforce.

Sign up for email reminders.

Sign up for our Withholding Tax News email list to stay up-to-date on Withholding news and get alerts when the tax tables and formula are updated each year.