Withholding Tax

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. 

Description of Topics Available for Withholding Tax

Select the topic from the drop-down menu on the left for additional information.

Appeals procedures describes the steps necessary to appeal state tax assessments, license revocations, and refund claims.

E-Services provides information about the electronic methods available for filing and/or paying withholding tax.

FAQs provides answers to frequently asked questions about withholding tax.

Filing Requirements explains the requirements for reporting and paying withholding tax.

Forms provides access to current year withholding tax forms and miscellaneous information such as where to mail returns, FAX on demand, and forms from other States.

Help provides information on office locations, telephone numbers, electronic registration for withholding tax, and how to submit a question via e-mail.

Other Topics provides access to information available for withholding tax that is not accessible from one of the other links provided in the drop-down menu to the left.

Publications is a list of the publications available for withholding tax.

Tax Calendar provides information on the filing/paying due dates for withholding tax.

Tax Rates/Tax Tables provides information on the appropriate tax tables for withholding tax.

Taxpayer Workshops provides information about workshops, seminars, and electronic learning modules on withholding tax.