South Carolina State W-2 Reporting Requirements

Does South Carolina Require State W-2 Reporting?

Yes, South Carolina does require state W-2 reporting only if there was state tax withholding.

How Must South Carolina State W-2 Reporting be Filed?

South Carolina accepts e-filing and paper filing.

What are the Forms and Due Dates for South Carolina State W-2 Reporting?

In addition to the Form W-2, South Carolina requires Form WH-1606, SC Withholding Fourth Quarter and Annual Reconciliation Return to be filed directly with the state.

Forms W-2 and WH-1606 are due by January 31.

What are the W-2 penalties for South Carolina?

The W-2 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 Filing Agency?

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

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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