Payment Due Dates
When am I required to make my South Carolina withholding payments? When are my payments due?
Resident Withholding agents: State tax payments are due the same time that federal payments are due, regardless of your state amount due. You must follow the federal guidelines.
Nonresident Withholding agents: State tax payments are due on a quarterly basis if the total SC tax withholding amount is less than $500.00 per quarter. If due quarterly, the remittance is due by the last day of the month following the end of the quarter.
State tax payments are due on a monthly basis if the SC tax withholding amount is $500.00 or more in a quarter. If due monthly, the remittance is due by the 15th of the following month.
If the pay period ends on March 30th and paychecks for this pay period are issued on April 4th, in which quarter should the withholding payment be included?
The date of the employee's paycheck determines the quarter in which the withholding is included. Taxes are withheld when the wages are paid (date of the paycheck), not when the wages are earned (the pay period). Therefore, the taxes would be included in the 2nd quarter withholdings since the paycheck was dated April 4th.
Return Due Dates
The withholding quarterly returns are due by the last day of the month following the end of the quarter.
FORM QUARTER DUE DATE
WH-1605 1st (Jan-Feb-Mar) due by Apr 30th
WH-1605 2nd (Apr-May-Jun) due by Jul 31st
WH-1605 3rd (Jul-Aug-Sep) due by Oct 31st
WH-1606 4th (Oct-Nov-Dec)/ Annual (Jan-Dec) last day of February
The withholding 4th quarter/annual return is due by the last day of February of the following tax year.