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 for 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.
What you can access on this website:
General Information: Provides access to general information about SC withholding taxes.
Tax Rates/Tax Tables: There are no changes to the withholding tables. The 2013 Withholding Tax Tables are the same as the 2012 Withholding Tax Tables.
Forms: Provides access to current withholding tax forms.
FAQs: Provides answers to frequently asked questions about withholding tax.
Help: Provides information to frequently dialed numbers and taxpayer service centers.