South Carolina has updated the withholding tax information guide and also updated Form 1612 with its instructions. Among other things, the information guide briefly explains the South Carolina income tax withholding law. It is not designed to answer all questions which might arise, but is intended to enable employers/withholding agents to become familiar with South Carolina income tax withholding requirements.
File Form 1612 when filing (a) W2s, W2cs, or W2Gs by CD-ROM or Paper or (b) 1099s that have SC state tax withheld. Separate CD-ROMs and WH-1612s must be submitted for each form type (W2, W2c, W2G or 1099). Mail WH-1612 and W2s, W2cs, W2Gs or 1099s separately from WH-1606. Do not file WH-1612 until the W2s, W2cs, W2Gs or 1099s are issued. (South Carolina Department of Revenue Form 105, South Carolina Withholding Tax Information Guide, Rev. 9-2-16; Form 1612, Transmittal Form for W2s or 1099s Submitted by Cd-rom or Paper, July 20, 2016.)
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