What is Form WH-1606?

Form WH-1606, South Carolina Withholding Fourth Quarter and Annual Reconciliation Return, is the form employers use to:

• Report withholding tax for the 4th quarter (October–December).

• Reconcile the total South Carolina income tax withheld for the entire calendar year with the amounts reported on quarterly returns (Forms WH-1605).

The purpose of Form WH-1606 is to:

• Ensure that the South Carolina Department of Revenue (SCDOR) has a complete and accurate record of your business’s annual withholding activity.

• Identify any discrepancies between quarterly filings and the actual annual withholding.

• Determine if there is a balance due or an overpayment to be applied or refunded.