Form Wh-1612 - Transmittal Form For W2s Or 1099s Submitted By Cd-Rom Or Paper (Page 4 of 17) in pdf

SOUTH CAROLINA REQUIREMENTS

WHO MUST FILE W2 FORMS

Employers having an employee or employees earning income within South Carolina are subject to South Carolina

withholding laws. According to Code Section 12-8-1540, a person required to withhold income tax or who would have

been required to withhold tax under Section 12-8-520 shall furnish on or before January thirty first of the following year a

properly completed W2 or 1099 Form to the taxpayer(s). Forms W2 are to be submitted with the Department of Revenue

on or before the last day of February of the following year.

WHO MUST FILE 1099 FORMS

Any person, including a corporation, partnership, individual, estate, and trust, who make reportable transactions during the

calendar year, must file the information returns with the IRS to report these transactions. If the information returns have

South Carolina income tax withholding, then payers are also required to directly submit 1099 Forms with the South

Carolina Department of Revenue on or before the last day of February of the succeeding year.

WHO MUST FILE FORM WH-1612

Anyone required to file W2 Forms and/or 1099 Forms (with SC income tax withheld), by paper or CD-ROM, with the South

Carolina Department of Revenue must file Form WH-1612 (Transmittal Form for W2s or 1099s Submitted by CD-ROM or

Paper). The Form WH-1612 must be completed in its entirety. A Form WH-1612 is available in the RS-1 manual or can be

printed from the Department of Revenue’s webpage at Filing Form WH-1612 is not required when filing

W2 forms electronically through SCBOS.sc.gov. Do not mail WH-1612 if you are not submitting W2 or 1099 forms.

FILING 250 OR MORE W2 FORMS OR 1099 FORMS

Any person who files 250 or more W2, W2G, or 1099 Forms for any calendar year must file these returns electronically or

by CD-ROM with the Department of Revenue. This requirement applies separately for each type of form. All requirements

apply separately to both original and corrected forms.

Any person who files less than 250 W2, W2G, or 1099 Forms may submit wage and tax information or information returns

via paper forms but are encouraged to file electronically or by CD-ROM.

METHODS FOR FILING

Electronic Filing (2011 and forward W2s only)

C-ROM (W2s or 1099s)

Paper (if less than 250 W2s or 1099s)

ELECTRONIC FILING

W2s

South Carolina’s web based solution for submitting the 2011 and forward Forms W2 is operational. Submitters may use

direct entry method or may electronically upload their W2 file. For additional information and instructions to South

Carolina's electronic filing systems for Forms W2 go to SCBOS.sc.gov.

1099s

The electronic filing option for Forms 1099 is not available. Payers who are filing 250 or more Forms 1099 must file these

forms by CD-ROM. South Carolina follows the same specifications for 1099 found in Publication 1220 of the Internal

Revenue Services.

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