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WITHHOLDING ×

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Phone: 1-844-898-8542
Email: WithholdingTax@dor.sc.gov​ ​​​
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​  2024 Withholding updates
  • ​ The ​​Batch Withholding Program has moved exclusively to MyDORWAY as of June 17, 2024, and is no longer available using​ GoAnywhere.
    Learn m​ore >​
  • Employers filing at least 10 W-2 or 1099 forms with South Carolina withholding are now required to submit them to ​the SCDOR on MyDORWAY. 
    Learn more >​​​    ​​​​
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​​South Carolina Withholding Tax​

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

Sou​th Carolina requires withholding from:

  • wages
  • prizes
  • royalties
  • winnings
  • 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 indiv​iduals are not employees but earning income in South Carolina >​



2025 Withholding Tax Tables

 2025 SC Withholding Tables​
 2025 SC Withholding Tax Formula
 20​25 SC W-4​

2024 Withholding Tax Tables

 2024 S​C Withholding Tables
 2024 SC Withholding Tax Formula
 20​24 SC W-​4​

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

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Sign ​up for ​email reminder​s​
Sign up​ to receive a​nnual email reminders to update your South Carolina Withholding Tax Tables.​​​

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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.
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Upload W-2 forms, file returns, & pay electronically
​MyDORWAY​ is the preferred way to securely upload W-2 and 1099 forms, 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.
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Need a MyDORWAY account?​ Sign up
​ Have questions? See MyDORWAY help​
​​​​​Take me to MyDORWAY button

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​File electronically with a third party software​​
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​. Click on the Withholding section to get started.
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​​Third party software​
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 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

Have questions? Check out our FAQ page for more details on Withholding Tax.​
​​​​​​​​​​​​​​​​​​Return due​ dat​es​​​​
Returns are due by the end of the month following the end of the filing quarter.

Return Due Date Schedule

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 Payment d​ue dates
Taxes are withheld when the wages are paid (date of the paycheck), not when the wages are earned (the pay period).

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 ​Filing and payment reminders
Withholding payments are made to a quarter based on paycheck date, not the payroll period of the paycheck.

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​​Mailing Addresses

Returns - No Tax Due
(WH1605, WH1606)
Returns - B​alance Due & Payments
(WH1601, WH1605, WH1606)
​WH-1612; Paper W-2 and 1099 forms​
​Correspondence
​​Refund or Zero Return​​South Carolina Department of Revenue
Withholding
PO Box 125
Columbia, SC 29214-0004		 ​Balance Due Return​ ​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

Upload W-2 and 1099 ​form​s on MyDORWAY

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​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.

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