South Carolina Form 1099 & WH-1606 Filing Requirements

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South Carolina State Filing

South Carolina Requires

  • Form 1099 (1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-S)
  • Form WH-1606 - SC Withholding Fourth Quarter And Annual Reconciliation Return
  • Deadline to File Form 1099 and Form WH-1606 with South Carolina - January 31, 2020

TaxBandits supports the filing of Form 1099 with both the Federal and State of South Carolina.

Q. Does South Carolina mandate 1099 filing?

A. Yes, the South Carolina Department of Revenue mandates the filing of the 1099 Forms only if there is a state tax withholding.

Q. What types of 1099 forms does South Carolina require?

A. South Carolina requires the filing of the following 1099 forms only if there is a state tax withholding.

Q. Does South Carolina have any additional requirements when you file 1099 forms?

A. Yes. The state of South Carolina requires additional forms to file along with Form 1099.
If you paper file, you must send Form WH-1612 (Only if there is a state tax withheld) along with form 1099. If you electronically file, there is no need to send Form WH-1612.
South Carolina has an additional Form WH-1606 (SC Withholding Fourth Quarter And Annual Reconciliation Return) to be sent even if there is no state tax withholding.

Q. What is Form WH-1606?

A. The Form WH-1606 is a SC Withholding Fourth Quarter Annual Reconciliation Form used to report income tax withheld and tax deposits or payments made. It must be filed even if there is no reportable income or taxes due for the reporting period.

Q. What is the due date to file 1099 with South Carolina?

A. The filing due date for both the Form 1099 and Form WH-1606 is January 31.

Q. What are the requirements to file 1099 electronically with South Carolina?

A. The State of South Carolina mandates filing electronically if you are submitting 250 or more 1099s. You may paper file if you are submitting fewer than 250 1099s.

Q. Where do I mail South Carolina 1099 forms?

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