State Income Tax - SC
General administration:
Department of Revenue and Taxation
Withholding Tax Section
PO Box 125
Columbia, SC 29214
803-898-5752
Request identification number by filing Form SCTC-111 (Business Tax Application):
SC Department of Revenue
Registration Unit
Columbia, SC 29214-0140
803-737-4872
Register for electronic funds transfer (required if periodic withholding liability in excess of $20,000) by filing Form D-128 (Registration Application for Electronic Funds Transfer):
Department of Revenue and Taxation
EFT / EDI Help Desk
Columbia, SC 29214-0016
800-476-0311, or in Columbia 737-4619
Deposit withholdings using Form WH-1601;
Report quarterly withholdings by filing Form WH-1605 (Withholding Tax Return - Quarterly) by last day of month following end of quarter;
Furnish annual summary statements of wages paid and taxes withheld to employees on Form W-2 (Wage and Tax Statement) and to state on Form WH-1606 (Annual Reconciliation of Income Tax Withheld) by January 31;
Report annual non-employee compensation in excess of $800 by filing Form 1201 (Annual Information Return) or Form 1096 (Annual Summary and Transmittal of US Information Returns) and Forms 1202 or Forms 1099 by March 15:
Department of Revenue and Taxation
Withholding Tax
Columbia, SC 29214-0004
