Electronic Filing
- EWithholding (SC web based) --- file your WH-1605 Quarterly and WH-1606 Annual Reconciliation directly to the SC DOR for FREE utilizing a web browser based application.
Business Telefile --- file your WH-1605 Quarterly and WH-1606 Annual Reconciliation return over the telephone. See below for Electronic Payment Options on how to remit payments.
Electronic Payment Options
- EFT --- taxpayers can call or use the internet through Global Payment Systems to remit payments OR you can generate a payment through your bank to pay your withholding tax by Electronic Funds Transfer (EFT).
- EPay --- application utilizing a browser based application to submit withholding payment by credit card or EFW directly to the SC Department of Revenue.
Forms/Publications/Info
Internal Revenue Service (IRS)
Other Links
Who Must Withhold?
Every employer/withholding agent having an employee earning wages in South Carolina and who is required to make a return or deposit with the Internal Revenue Service (IRS) shall make a return or deposit to the SC Department of Revenue any taxes that have been withheld for state purposes.
In addition to withholding from wages, South Carolina requires withholding from royalties, prizes, winnings, nonresident contractors (contracts exceeding $10,000), and rental payments made to nonresidents who own five or more residential units or one or more commercial properties in South Carolina.
EWithholding
The SC Department of Revenue Electronic Withholding System (EWithholding) is designed to give taxpayers a FAST, FREE, ELECTRONIC, and SECURE way to submit tax return information for withholding taxes.
The SC Department Of Revenue's EWithholding System allows you to file your return and then link to EPay (if necessary) to make payment by EFW (Electronic Funds Withdrawal/Bank Draft) or credit card (MasterCard and VISA) without having to leave your office.
EWithholding will allow the filing of the following forms:
- WH-1605 SC Quarterly Withholding Tax Return
- WH-1606 SC Fourth Quarter/Annual Reconciliation Return
NOTE: Amended returns CANNOT be submitted through the EWithholding filing system. Amended returns should be completed on a paper form and mailed to our Department.
EPay
The SC Department of Revenue's EPay application provides another payment option for Withholding taxpayers. EPay is a Convenient, Free, Fast, and Secure way to submit tax payments for Withholding.
EPay allows you to submit a payment by EFW (Electronic Funds Withdrawal/Bank Draft) or credit card (MasterCard and VISA) without having to leave your home or office. Withholding taxpayers can ONLY submit the WH-1601 Withholding Tax Payment Coupon by EPay at this time. Quarterly Withholding Tax Returns (WH-1605) and the Fourth Quarter/Annual Reconciliation form can be filed by Business Telefile or....if you must by paper.
EFT (Electronic Funds Transfer)
Two payment options exist within EFT (Electronic Funds Transfer). These options are offered through the Automated Clearing-House (ACH) system to electronically transfer tax payments.
The ACH system is a nationwide network designed for this purpose and is the preferred transaction method for many financial institutions and corporations. The clearing facilities, delivery methods, and settlement services operated by the Federal Reserve system are utilized within this network in order to maintain security and increase the efficiency of transactions.
Qualifying taxpayers must select a payment method. This is done by completing the "Registration Application For Electronic Funds Transfer". This form must be completed and submitted to the agency before tax payments can be made via EFT. Advantages of making payments through the program are:
- The cost and time to generate and sign checks is eliminated.
- You know exactly when your account will be debited.
- EFT can be implemented without any significant investment, such as additional computers or remittance processing hardware.
If you have additional questions or would like further information, please feel free to call the SC Department of Revenue at 800-476-0311 or in the Columbia area dial 803-896-1715. We may also be reached by fax at 803-896-1779.
Business Telefile
Tired of having to complete and mail a paper return anyway? Well, as a South Carolina business owner, you can conveniently file your Withholding tax return by using the SC Department of Revenue's Business Tax TeleFile System. Business Tax TeleFile is available 24 hours a day / seven days a week. Withholding tax filers must have a zero payment amount due with the return for the filing period covered.
First time filers are required to register on the system prior to filing their first return. The entire registration and filing process takes less than 10 minutes for Withholding. The procedure is completely paperless with nothing to mail to the SC Department of Revenue.
To access the Business Tax TeleFile System, dial (803) 898-5918 and follow the instructions. For additional information, go to "Frequently Asked Questions" or "How To File Withholding" . For withholding tax related questions, please contact the DOR Withholding Tax Help Line at (803) 896-1450. For all TeleFile support issues, please contact the Business Tax TeleFile Help Line at (803) 896-1715 or contact us by e-mail at telefile@sctax.org
NOTE: Amended returns CANNOT be submitted through the Business Telefile system. Amended returns should be completed on a paper form and mailed to our Department.
Magnetic Media
Some South Carolina employers are required by law to provide withholding information by magnetic media. Generally speaking, employers required to provide such information to the IRS by magnetic media are also required to provide it to the SC Department of Revenue (SC Code 12-8-1550).
- Employers with 250 or more W-2 forms should submit on magnetic media.
- Employers with 250 nation wide who issue 25 or fewer W-2's to South Carolina employees in a calendar year may submit the W-2's or 1099's to the SC DOR on traditional paper forms or by magnetic media.
Please see your 2006 SC Income Tax Withholding Package for more information. Links to the Magnetic Media Transmiter Summary Report (WH-1612) and Specifications (Publication RS-1) are provided above under "Forms/Publications/Info".
 Make Your Federal Tax Payments
EFTPS is fast becoming the preferred method for businesses to make their federal tax payments electronically. EFTPS offers the flexibility of various payment reporting options allowing you to conveniently and quickly make your tax payments, no matter where you are or when your taxes are due.
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