South Carolina State 1099 Tax Filing

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.

Which forms does South Carolina require?

This may include the following forms:

1099-A 1099-G 1099-MISC 1099-QA
1099-B 1099-INT 1099-NEC 1099-R
1099-C 1099-K 1099-OID 1099-S
1099-CAP 1099-LS 1099-PATR 1099-SA
1099-DIV 1099-LTC 1099-Q 1099-SB

In addition to Forms 1099, South Carolina requires additional forms depending upon filing method:

  • If submitting an electronic filing, Form WH-1606, SC Withholding Fourth Quarter and Annual Reconciliation Return, and Form WH-1612Transmittal Form For W-2s and 1099s, must be submitted.
  • If submitting a paper filing, Form WH-1606 and Form 1096, Annual Summary and Transmittal of US Information Returns, must be submitted.

How must Forms 1099 be filed with South Carolina?

South Carolina only accepts Form 1099 filings with state withholding via CD-ROM.

If there is no state withholding, then the forms may be submitted via the CF/SF program.

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.

What are the deadlines for South Carolina 1099 Reporting?

Traditionally, the filing deadlines for South Carolina are as follows:

  • Transmittal Forms (WH-1606, WH-1612, 1096) – January 31st
  • Forms 1099 – January 31st

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for South Carolina?

The 1099 penalties for South Carolina are as follows:

  • Late-filing: Penalty of 5% of the liability per month (or partial month) late.
    • Maximum penalty of 25% of the liability.
  • Late Payment: Penalty of 0.5% of the liability per month (or partial month) late.
    • Maximum penalty of 25% of the liability.
  • Interest will accrue on any late payments and penalties.

Please see the South Carolina Code of Laws Title 12, Chapter 54, Sections 25-44 for more information.

What is the responsible state agency?

South Carolina Department of Revenue
300A Outlet Pointe Blvd.
Columbia, SC 29210
(803) 898-5000

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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