South Carolina: 1099 State Filing Requirements

The South Carolina Department of Revenue mandates filing 1099 forms under the following conditions: 

South Carolina State ID Format:

• 9 digits (Eg: 999999999)

Required Forms

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

• 1099-NEC
• 1099-MISC
• 1099-R
• W-2G

Filing Criteria and Requirements

Criteria 1: If South Carolina state tax is withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing

  • You must file a 1099 directly with the state.

• Additional Form Required: Form WH-1606

  • TaxBandits doesn't support filing Form WH-1606 with the state. The payer must file the form directly with the state before the deadline.

• Deadline: January 31, 2025

Criteria 2: If no South Carolina state tax is withheld

• Payment Threshold: Follows Federal Threshold

• Filing Method: CF/SF program

  • Combined Federal/State Filing is an IRS program that automatically forwards 1099 forms filed with federal agencies to applicable state tax agencies.

  • TaxBandits supports CF/SF filing at no additional cost, ensuring a seamless reporting process.

• Additional Form Required: Not required

• Deadline: January 31, 2025

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