Taxpayers who withhold $15,000 or more per quarter, or who make 24 or more withholding payments in a year, must file and pay electronically on MyDORWAY.
2025 Withholding Tax Tables
2025 SC Withholding Tables
2025 SC Withholding Tax Formula
Taxpayers who withhold $15,000 or more per quarter, or who make 24 or more withholding payments in a year, must file and pay electronically on MyDORWAY.
| Form Name | Form Number |
|---|---|
| W-2 and 1099 Filing Instructions and Specifications | RS-1 |
| South Carolina Employee’s Withholding Allowance Certificate - 2025 | SC W-4 |
| South Carolina Employee’s Withholding Allowance Certificate - 2024 | SC W-4 |
| Nonresident Beneficiary - Affidavit and Agreement Income Tax Withholding | I-41 |
| SC Withholding Tax Information Guide | WH-105 |
| Certificate of Tax Compliance Request Form | C-268 |
| Nonresident Taxpayer Registration Affidavit Income Tax Withholding | I-312 |
| Batch Filing Program for Withholding Quarterly Tax Returns | WH-405 |
| Request for Penalty Waiver | C-530 |
| SC Withholding Tax Payment | WH-1601 |
| SC Withholding Quarterly Tax Return | WH-1605 |
| SC Withholding Fourth Quarter and Annual Reconciliation Return | WH-1606 |
| Transmission of W-2 or 1099 Forms Submitted by Paper | WH-1612 |
| Port Cargo Volume Increase Credit on Withholding | WH-1670 |
| Agribusiness Credit Against Employee Withholding | WH-1671 |
| Change of Address for Businesses | SC8822B |
Account Closing Form (C-278): The SCDOR no longer accepts paper copies of the Account Closing Form. If you need to close your Business Tax account, you have two options:
- Log in to MyDORWAY, then select the More tab, and click Close a Tax Account to get started.
OR- If you are not mandated to file electronically, you can indicate your account closure on your paper-filed Withholding Tax return.