South Carolina

Unemployment forms

Contact information

Agency: South Carolina Department of Employment and Workforce

Unemployment ID format

6 digits formatted as #######, 7 digits formatted as 0######, or 8 digits formatted as ########

Tax payment details

Deposit schedule
Due date
Payment methods
Zero filing required
Zero EFT accepted
Quarterly
Last day of the following month
Check, ACH
N/A
N/A
ACH/EFT payment information
The South Carolina Employment Security Commission accepts EFT Credit and EFT Debit payments of unemployment taxes.
How to apply
The South Carolina Employment Security Commission requires all EFT users to apply for approval prior to submitting tax payment files.
For more information about making EFT payments and to obtain the agreement form, visit the South Carolina Department of Employment and Workforce website and navigate to the Employers > Uemployment Insurance Tax Programs > Paying Your Unemployment Tax.
Payment and other information
Payments are due by the regular due dates for the particular tax period, even if you're paying via EFT.

UCE-120

Filing methods:
Paper, Internet
Internet file format:
ICESA
Form due date:
Last day of the following month
note
  • Registration is required for Internet filing.
  • Navigate to the South Carolina Department of Employment and Workforce website and log into the State Unemployment Insurance Tax System (SUITS) section.

UCE-120A

Filing methods:
Paper, Internet
Internet file format:
ICESA
Form due date:
Last day of the following month
note
  • Registration is required for Internet filing.
  • Navigate to the South Carolina Department of Employment and Workforce website and log into the State Unemployment Insurance Tax System (SUITS) section.

Withholding forms

Contact information

Agency: South Carolina Department of Revenue

Withholding ID format

9 digits with the last digit a valid check digit

Tax payment details

Deposit schedule
Due date
Payment methods
Zero filing required
Zero EFT accepted
Semiweekly (Federal)
3 banking days after the period end
Check, ACH
No
No
Monthly
15th of the following month
Check, ACH
No
No
Quarterly
Last day of the following month
Check, ACH
No
No
ACH/EFT payment information
The South Carolina Department of Revenue accepts EFT Debit and EFT Credit payments of withholding taxes.
The South Carolina Department of Revenue requires employers to remit their taxes via Electronic Funds Transfer (EFT) if:
  • They make 24 or more payments within a one year period.
  • They withhold $15,000.00 or more per quarter.
  • Employers who make fewer than 24 payments within a one year period or withhold less than $15,000.00 per quarter can remit their taxes via EFT on a voluntary basis.
How to apply
The South Carolina Department of Revenue requires all EFT users to apply for approval prior to submitting tax payment files.
For more information about applying for approval and about making EFT payments, please visit the South Carolina Department of Revenue website and navigate to the Electronic Services page.
Payment and other information
For the payment to be timely, it must settle in the State's bank account no later than two banking days after the due date.
If you choose the EFT Debit/Credit method - DO NOT file Form WH 1601. However, continue to file Forms WH 1605 and WH 1606. If money is required for either Form WH 1605 or WH 1606, send money via EFT and mail the return as you normally would.

WH-1601

Filing methods:
Paper
Form due date:
By deposit schedule (adjusts for non-banking days)
Form filing address:


South Carolina Department of Revenue Withholding,
Columbia, SC
29214-0004

WH-1605

Filing methods:
Paper, Internet
Internet file format:
State-defined
Form due date:
Last day of the following month (adjusts for non-banking days)
Form filing address:


SCDOR Withholding,
PO Box 125
Columbia, SC
29214-0004

note
  • Registration with the State of South Carolina is required prior to sending files.
  • Navigate to the South Carolina Department of Revenue website and log in to E-Withholding to E-File.

WH-1606

Filing methods:
Paper, Internet
Internet file format:
State-defined
Form due date:
January 31st (adjusts for non-banking days)
Form filing address:


South Carolina Department of Revenue Withholding,
Columbia, SC
29214-0004

note
  • Registration with the State of South Carolina is required prior to sending files.
  • Navigate to the South Carolina Department of Revenue website and log in to E-Withholding to E-File.

WH-1612

Filing methods:
Paper, Internet
Internet file format:
Form due date:
January 31st (adjusts for non-banking days)
Form filing address:


South Carolina Department of Revenue Withholding,
Columbia, SC
29214-0004

W-2 Copy 1

Filing methods:
Paper, Internet
Internet file format:
Form due date:
January 31st (adjusts for non-banking days)
Form filing address:


South Carolina Department of Revenue Withholding,
Columbia, SC
29214-0004

1099 forms

Contact information

State website: https://dor.sc.gov/

1099-DIV

Filing methods:
Magnetic
Form due date:
January 31st
note
Files are created only when the form includes state withholding amounts.

1099-INT

Filing methods:
Magnetic
Form due date:
January 31st
note
Files are created only when the form includes state withholding amounts.

1099-MISC

Filing methods:
Magnetic
Form due date:
January 31st
note
Files are created only when the form includes state withholding amounts.

1099-NEC

Filing methods:
Magnetic
Form due date:
January 31st
note
Files are created only when the form includes state withholding amounts.

1099-R

Filing methods:
Magnetic
Form due date:
January 31st
note
Files are created only when the form includes state withholding amounts.

New hire reporting

Reporting methods

File upload type:
Internet

General reporting requirements

Electronic filing required:
No
Filing frequency:
20 days from hire date
Registration required:
Yes

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