South Carolina
Form | Filing Requirements | Corrections |
|---|---|---|
1099-B 1099-DIV 1099-INT 1099-MISC 1099-NEC 1099-OID 1099-R5498 | File data through IRS Combined Federal/State Filing Program. Direct filing required of forms that have state withholding. | Corrections of directly filed forms are completed in the 1220 format. Only the corrected statements are required. |
Filing due date
January 31
Filing method
Electronic Upload, Paper filing only if less than 10 forms
Electronic filing URL
Filing format
IRS 1220 for 1099 filings
CFS participant
Yes
Supporting documentation
Additional information
File South Carolina transmittal Form WH-1612 on paper with the filing submissions.
Send paper filings to
SC Department of Revenue
Withholding
Columbia, SC 29214-0004