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Depositing and Reporting Withheld Taxes: South Carolina

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vicki M. Lambert, The Payroll Advisor


  • There are two types of filers in South Carolina, resident employers and nonresident employers. Payments of withheld tax are due either at the same time as federal tax payments, or quarterly or monthly depending on the amount of tax withheld per quarter. Quarterly returns are due by the last day of the month following the end of the quarter, even if no income tax was withheld during the quarter. Penalties are imposed for late filed returns and for late tax payments and deposits. See Filing Requirements.
  • Certain employers are required to make electronic tax payments. See Electronic Deposit Requirements.
  • Employers must file an annual reconciliation return by the last day of February following the tax year. See Annual Reconciliation Forms and Filing Deadlines.
  • Employers that file 250 or more Forms W-2, Wage and Tax Statement, must file them electronically. Other employers have the option of filing on paper. See Electronic and Magnetic Media Form W-2 Reporting Requirements.