South Carolina 1099
Filing Requirements
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1099 Forms Required by South Carolina State
South Carolina requires businesses to file various 1099 forms to report payments made to individuals and other entities.
Form 1099-NEC
Non-Employee Compensation
Form 1099-MISC
Miscellaneous Income
Form 1099-K
Card Transactions
Form 1099-INT
Interest Income
Form 1099-DIV
Dividends Distributions
Form 1099-R
Retirement Plans
Form 1099-B
Broker and Barter Exchange Transactions
Form 1099-G
Government Payments
Form OID
Original Issue Discount
Form W-2G
Gambling Winnings
The state also requires Form W-2. Learn more
South Carolina Filing Requirements for 1099-NEC, MISC, K, INT, DIV, R, B, G & OID
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If South Carolina Tax Was Withheld | More than $0 | Direct State Filing | Form WH-1606 | February 02, 2026 |
| If NO South Carolina Tax Was Withheld | Equal to or more than the federal threshold | CF/SF program | Not Required | February 02, 2026 |
| Less than the federal threshold | No Filing Required | |||
South Carolina Filing Requirements for Form W-2G
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If South Carolina Tax Was Withheld | More than $0 | Direct State Filing | Form WH-1606 | February 02, 2026 |
| If NO South Carolina Tax Was Withheld | Equal to or more than the federal threshold | Direct State Filing | Not Required | February 02, 2026 |
| Less than the federal threshold | No Filing Required | |||
Ready to file the 1099 Form with the South Carolina State?
Information Required to File 1099 Forms with South Carolina
Discover the key information needed to file Form 1099 with the State of South Carolina.
1. State/Payer’s state number
The payer’s state identification number refers to the South Carolina Withholding
File Number.
South Carolina State ID Format:
- 2 digits and a hyphen followed by 7 digits (For example: 99-9999999)
- 9 digits (For example: 999999999)
The state accepts your federal EIN as state ID.
2. State income
The total amount of taxable income that is subject to the South Carolina state
income tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
1. State/Payer’s state number
The payer’s state identification number refers to the South Carolina Withholding
File Number.
South Carolina State ID Format:
- 2 digits and a hyphen followed by 7 digits (For example: 99-9999999)
- 9 digits (For example: 999999999)
The state accepts your federal EIN as state ID.
2. State distribution
Report the total payment amount subject to state tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local distribution
Report the total payment amount subject to local tax.
6. Local tax withheld
Enter the amount of local income tax withheld.
1. State/Payer’s state number
The payer’s state identification number refers to the South Carolina Withholding
File Number.
South Carolina State ID Format:
- 2 digits and a hyphen followed by 7 digits (For example: 99-9999999)
- 9 digits (For example: 999999999)
The state accepts your federal EIN as state ID.
2. State winnings
Report the total winnings subject to South Carolina state tax.
3. State income tax withheld
Enter the amount of South Carolina state income tax withheld.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local winnings
Report total winnings subject to local tax.
6. Local income tax withheld
Enter the amount of local income tax withheld.
File with the South Carolina state in minutes using TaxBandits!
South Carolina Annual Reconciliation Form WH-1606
Form WH-1606 is an Annual Reconciliation used to report the total income taxes withheld from employees/contractors and taxes remitted to the state. It's also used to claim an overpayment refund or pay if the taxes are underpaid.
Information Reported on WH-1606:
- Total SC state income tax withheld
- SC state income tax deposits or payments
- SC refund and tax due
- Net SC state income tax, penalty, and interest due
- Monthly income of federal tax liability
- Annual SC state reconciliation information
TaxBandits doesn't support Form WH-1606 filing. The payer must file this form directly with the state within the deadline.
E-file 1099 with South Carolina state in minutes using TaxBandits!
TaxBandits – Simplifying South Carolina State 1099 Compliance
TaxBandits supports the filing of 1099 forms directly with the South Carolina Department of Revenue, ensuring compliance with state regulations.
Complete Compliance
Stay compliant with federal and South Carolina state filing requirements, corrections, and deadlines — all efficiently managed in one place
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State Filing Guidance
TaxBandits provides a comprehensive, step-by-step guide to simplify the 1099 filing process, ensuring a seamless experience from start to finish.
State Form PDFs
Conveniently access and download South Carolina 1099 form PDFs for recordkeeping, ensuring you always have the forms you need.
Free Resubmissions
If the South Carolina Department of Revenue rejects your 1099 forms, you can correct the errors and resubmit them free of charge.
Start filing your South Carolina 1099 returns with TaxBandits by creating an account!
How to File Form 1099 with the State of South Carolina?
Create your free account and follow these simple steps to effortlessly e-file your 1099 with the federal and the state of South Carolina!
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Step 1: Choose Form 1099
Select the type of 1099 form you want to file.
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Step 2: Enter Form 1099 details
Complete the form using manual entry or other bulk import options.
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Step 3: Enter State Filing Information
Provide the required South Carolina state details for Form 1099.
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Step 4: Choose Distribution Options
Opt for our distribution services – Postal Mailing, Online Access, or both.
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Step 5: Review and Transmit
Review your form and transmit it to the IRS and state agencies.
Are you ready to begin e-filing your 1099 Form with South Carolina State? File in minutes with TaxBandits!
Frequently Asked Questions
Does South Carolina require 1099 filing?
Yes, the South Carolina Department of Revenue mandates the filing of 1099 Forms.
- If there is any state tax withholding, you must file 1099 Forms directly with the state.
- If there is no state tax withholding, the IRS will automatically forward your federal 1099 forms to the state agency since South Carolina is part of the
CF/SF program. - Additionally, Form W-2G is not included in the CF/SF Program, so you must file it directly with the South Carolina Department of Revenue.
Does South Carolina have a specific payment threshold for Form 1099 filing?
No, South Carolina does not have a specific payment threshold for reporting Form 1099 Reporting requirements in the state align with federal guidelines. Payers are required to assess and file a Form 1099 based on the applicable federal threshold for each specific form. Below are the various Federal thresholds for Form 1099.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-K | $2500 |
| Form 1099-INT |
|
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-B | No Specific Threshold |
| Form 1099-G | No Specific Threshold |
| Form 1099-OID | $10 |
| Form W-2G |
|
Does South Carolina require the filing of Form 1099-NEC?
Yes. The state of South Carolina requires the filing of Form 1099-NEC, even if there is no state withholding.
What types of 1099 forms does South Carolina require?
Does South Carolina require additional forms when filing a 1099?
Yes, South Carolina requires the following Withholding Tax Reconciliation Form along with your 1099.
- Form WH-1606 (SC Withholding Fourth Quarter And Annual Reconciliation Return) is a reconciliation filed along with 1099 Forms.
Both the additional forms is to be filed along with 1099, depending on the method of filing:
- When you e-file, you are required to submit only Form WH-1606 with your 1099.
- If you paper file, you have to submit both WH-1606 and 1096.
When is South Carolina 1099 due?
The filing deadline for Form 1099 and Form WH-1606 is January 31.
If this due date falls on a weekend or federal holiday, the next business day will be the deadline.
What are the requirements to file 1099 electronically with South Carolina?
Payers are required to file 1099 electronically with the State of South Carolina if they submit 10 or more returns. Furthermore, it is recommended for payers who file fewer than 10 returns to opt for electronic filing for faster processing.
What are the penalties for not filing or filing 1099 late with South Carolina?
If you fail to file Form 1099 on time or pay the taxes after the due date, you may be subject to penalties.
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Penalties for filing 1099 late
The penalty would be 5% of your taxes with an additional 5% each month you delay filing 1099 from the original filing date.
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Penalties for not paying the state withholding tax
You will be charged 0.5% of your taxes each month, plus 0.5% of interest each month until you pay.
Is there an extension available to file 1099 forms with the state of South Carolina?
If you need more time to file your 1099 forms, you can request a 30-day extension from the SCDOR by submitting a written request. Your letter must state the reason for the extension and include the following details:
- Tax year
- FEIN
- Withholding account file number(s)
- Business mailing address
- Contact person’s name, phone number, and email address
- Proof of federal extension approval
Where do I mail the South Carolina 1099 forms?
Mail your Form 1099s, along with Form WH-1606 to the following address:
PO Box 125,
Columbia SC 29214-0022
If you made errors on 1099 forms filed with the State of South Carolina, you can correct them by downloading the corrected form and mailing it to the address provided above.
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