Does South Carolina require state 1099 tax filing?
Yes, South Carolina requires all 1099s reporting state income tax withholding to be filed directly with the state’s Department of Revenue.
Does South Carolina participate in Combined Federal/State Filing?
Yes, South Carolina participates in Combined Federal/State Filing. If you utilize CF/SF when filing 1099s, the IRS will forward the information to the South Carolina Department of Revenue and you will not have to do so yourself.
However, if you are reporting South Carolina income tax withholding, you are required to submit your 1099s directly via magnetic media (CD-ROM) with the South Carolina Department of Revenue.