TaxBandits Knowledge Base

South Carolina - W2 State Filing Requirements

The South Carolina Department of Revenue mandates the filing of W2 Forms only if there is state tax withholding. TaxBandits supports the filing of Form W-2 with both the SSA and the State of South Carolina. 

However, we do not support filing Reconciliation "Form WH-1606” with the state, and the employer is responsible for filing the reconciliation form before the deadline.

What to be filed

Form W-2 - Wage and Tax Statements
Form WH-1606 - SC Withholding Fourth Quarter And Annual Reconciliation Return

Due Date

The filing due date for both the Form W2 and Form WH-1606 with South Carolina is January 31.

Penalty

The penalty is a minimum of 5% of the tax amount + an additional 5% for each month your W-2 is late.

Mailing Address

If you withheld taxes, mail your Form W2 along with Form WH-1606 and W-3 to the following address:

SCDOR,
PO Box 125,
Columbia, SC 29214-0022