For those that have a Withholding account, a Withholding Booklet will be sent containing the quarterly returns that are required to be filed as well as the payment coupons that may be used for remitting the tax due.
For all open Withholding accounts, there is a requirement to file a quarterly tax return. For the first three (3) quarters of the year, a WH-1605 (Quarterly Tax Return) must be filed. The quarterly return due dates are:
- First Quarter April 30
- Second Quarter July 31
- Third Quarter October 31
For the fourth quarter, businesses are required to file a WH-1606 (Fourth Quarter/Annual Reconciliation). The Fourth Quarter/Annual return is due:
- Fourth Quarter/Annual (February 28, or 29 if leap year)
- Payments can be made by going to www.sctax.org and clicking on DORePay or go to www.scbos.com and click on "File and Pay Taxes". You do not have to login to SCBOS to "File and Pay Taxes." Payments made through this system are submitted by credit card or electronic funds withdrawal (bank draft).
- Payment due dates for SC Resident Withholding agents are the same as their federal due date.
- Payment due dates for Nonresident Withholding agents are based on their state tax liability:
- If the State tax liability is less than $500 for the quarter, payment is due within 30 days after the end of the quarter. If the State tax liability is $500 or more for the quarter, payment is due by the 15th of the following month.
For more details go to www.sctax.org and click on Tax Information, click on Individual Income Tax, then click on Withholding.
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