DOR offers four electronic filing or payment options. These options are FREE, SAFE, SECURE and CONVENIENT (available 24 hours a day/7 days a week).
Electronic Filing Options
File your WH-1605 Quarterly Tax Return and WH-1606 Fourth Quarter/Annual Reconciliation directly to SC DOR for FREE utilizing a web browser based application.
· File WH-1605/1606 Now by EWithholding!
- Business Telefile
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 all Telefile support issues, please contact the Business Tax Telefile Help Line at (803) 896-1715.
File your WH-1605 Quarterly Tax Return and WH-1606 Quarterly/Annual Reconciliation return over the telephone. This option is for qualified filers with a zero payment amount or refund due with the return for the quarter. 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.
*Amended returns CANNOT be submitted through the eWithholding or Telefile filing system. Amended returns should be completed on a paper form and mailed to DOR.
Electronic Payment Options
- Electronic Funds Transfer (EFT)
Withholding agents whose SC withholding tax exceeds $15,000 or more state tax per quarter are required to pay taxes with immediately available funds. A method for doing this is through electronic funds transfer. The Department of Revenue notifies withholding agents of their requirement to make electronic funds transfers. Other withholding agents may participate voluntarily in the Electronic Funds Transfer (EFT) program. For additional information, contact Electronic Services at the Department of Revenue 1-800-476-0311 (statewide) or (803) 896-1715 (in Columbia).
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).
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.
- DOR ePay
This web browser based application is used to submit withholding payments by credit card (Visa or MasterCard) or EFW directly to the SC Department of Revenue.
Withholding Batch Filing Program
Filing of 100 or more Withholding returns (WH-1605 or WH-1606) must be done electronically.
SC Code of Law 12-54-250(F), effective for tax years beginning on or after January 1, 2007, states that a tax return preparer who prepares 100 or more returns for a tax period for the same tax year must submit all returns by electronic means. In order to file your returns electronically, you must use our Withholding Batch Filing program. You can view or download a copy of the Batch Filing Program Booklet WH-405.
NOTE: The Withholding Batch Filing Program will not accept electronically filed W-2s or 1099s (with SC withholding) information. South Carolina does offer electronic filing of W2s, for more information go to W2 Portal at www.scbos.gov South Carolina does not offer electronic filing of 1099s. The SC Department of Revenue will continue to accept CD ROMs. For additional information, go to Withholding Frequently Asked Questions (FAQs) or go directly to the topic about Submitting W2s and 1099s. You can also view or download a copy of the RS-1 Specifications..
For additional information or if you need any assistance, contact the Withholding Section (803) 896-1450.
Internal Revenue Service (IRS)
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