SC Department of Revenue
Withholding Tax Home Page


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 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 2014 Withholding Tax Tables are the same as the 2013 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.

Withholding Tax News Withholding Tax Reminders

The SCBOS W2 Portal is a free online filing service that will allow for quick and easy filing of wage and tax statements. 

  • The 2014 RS-1 Manual (Instructions and Specifications for Filing Forms W-2)  is now available.
  • Withholding tax rates and tax tables remain unchanged for 2014.

  • Effective January 2011, the South Carolina Department of Revenue will no longer mail withholding tax booklets or coupon booklets to withholding tax filers.

    Any questions regarding this issue should be directed to the Withholding Department at (803) 896-1450.


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