South Carolina 1099 Filing Requirements
The state of South Carolina requires certain businesses to file 1099 with Reconciliation Form WH-1606.
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1099 Forms Required by South Carolina
The state of South Carolina requires the following types of 1099 forms based on the payments you made.
Form 1099-NEC
Nonemployee Compensation
Form 1099-MISC
Miscellaneous Information
Form 1099-R
Distributions From Pensions, Annuities, etc.
Form W-2G
Certain Gambling Winnings
Ready to start filing your 1099 with South Carolina?
South Carolina 1099 Filing Criteria
The State of South Carolina mandates 1099 filing based on the amount of state taxes withheld and the total payments you made.
| Criteria | Filing Requirement | Additional Requirement | Due Date |
|---|---|---|---|
|
If there is any South Carolina State Tax Withholding |
You must file a 1099 directly with the state E-file with TaxBandits |
Note: If you opt for paper filing, submit Form WH-1612 with Form WH-1606 |
January 31, 2025 |
|
If there is no South Carolina State Tax Withholding |
1099 forms filed with the IRS are forwarded to South Carolina State through the CF/SF Program (Free with TaxBandits when you file your federal 1099 forms with us) E-file with TaxBandits |
Not Required |
January 31, 2025 |
Ready to E-file 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: 9 digits (Eg: 999999999)
2. South Carolina state income
The total amount of taxable income that is subject to South Carolina state income tax.
3. South Carolina state tax withheld
The total amount of state income taxes withheld from the recipient's income.
If you’ve withheld any South Carolina taxes, you must file Reconciliation Form WH-1606.
E-file 1099 with 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 filing 'Form WH 1606' with the state. The payer must file the form directly with the state before the deadline.
If you choose TaxBandits for your South Carolina 1099 filing, you can include Form WH-1606.
TaxBandits – Simplifying South Carolina State 1099 Compliance
TaxBandits supports the e-filing of 1099 forms directly with the South Carolina Department of Revenue, ensuring compliance with state regulations.
Lowest Pricing
TaxBandits offers the most affordable solution for South Carolina 1099 filings, saving you both time and money.
State Filing Guidance
TaxBandits provides step-by-step instructions to effortlessly complete the 1099 e-filing process from start to end.
State Form PDFs
Easily access and download South Carolina 1099 form PDFs for filing corrections or record-keeping purposes.
Free Resubmissions
If your 1099 forms are rejected by the South Carolina Department of Revenue, you can correct errors and resubmit them for free.
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. Ensure you complete the state-specific fields.
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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 BanditComplete.
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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.
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 | $5000 |
| Form 1099-INT |
|
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-B | - |
| Form 1099-G | - |
| Form 1099-OID | $10 |
| Form W-2G |
|
Does South Carolina require the filing of Form 1099-NEC?
The State of South Carolina requires Form 1099-NEC to be filed only if there is state withholding.
What types of 1099 forms does South Carolina require?
Does South Carolina require additional forms when filing 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.
- Form WH-1612 (Transmittal Form for W-2s or 1099s) is a transmittal form filed 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 and WH-1612 with your 1099.
- If you paper file, you have to submit both WH-1606 and 1096.
When you efile 1099 with TaxBandits, you need to take care of Form WH-1606.
When is South Carolina 1099 due?
The filing deadline for Form 1099, Form WH-1606 and Form WH-1612 is January 31. If this due date falls on a weekend or federal holiday, the next business day will be the deadline.
For the 2024 tax year, the deadline for filing 1099 Forms with South Carolina is January 31, 2025.
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.
Where do I mail the South Carolina 1099 forms?
Mail your Form 1099s along with Form WH-1606 and Form WH-1612 to the following address.
PO Box 125,
Columbia SC 29214-0022
If you need to correct South Carolina 1099 forms, update the necessary information on the already filed 1099 through TaxBandits. Then, download the form and send it to the email mentioned above.
