TaxBandits Knowledge Base

South Carolina: 1099 State Filing Requirements

The State of South Carolina mandates filing filing Form 1099 with the state agency under the following conditions:

Requirements
The South Carolina Department of Revenue requires the filing of 1099 Forms under the following conditions:

If state tax withholding is present, you must file 1099 Forms directly with the state.
If there is no state tax withholding, the IRS will automatically forward your federal 1099 forms to the state agency, as South Carolina participates in the CF/SF program.

Required Forms
South Carolina also requires the filing of the following 1099 forms: 
 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID
• W-2G

Threshold
South Carolina does not have a specific payment threshold for reporting Form 1099. The state's reporting requirements follow federal guidelines.

Additional Requirements
South Carolina requires the following forms to be submitted with your 1099s:

• Form WH-1606 (SC Withholding Fourth Quarter and Annual Reconciliation Return): This reconciliation form must be filed along with 1099 Forms.
• Form WH-1612 (Transmittal Form for W-2s or 1099s): This transmittal form must also be filed with 1099 Forms.

Depending on your filing method:

• E-filing: Submit both Form WH-1606 and Form WH-1612 with your 1099s.
• Paper filing: Submit Form WH-1606 along with Form 1096.

Note: TaxBandits do not support filing Reconciliation "Form WH-1606" with the state. The payer is responsible for filing these reconciliation forms before the deadline.

Due Date

• The deadline for filing Form 1099, WH-1606, and 1612 with the state of South Carolina is January 31. 

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

For more information about South Carolina’s 1099 filing requirements, click here.