Form Wh-1612 - Transmittal Form For W2s Or 1099s Submitted By Cd-Rom Or Paper (Page 7 of 17) in pdf

FREQUENTLY ASKED QUESTIONS

Can South Carolina accept wage information (W2) via electronic filing?

Yes, a new web based solution for submitting 2011 and forward Forms W2 to the South Carolina Department of

Revenue is available.

Am I required to file electronically or by CD-ROM with SC DOR?

If you are required to file Forms W2 electronically with the Social Security Administration, then you are required to

file Forms W2 electronically or by CD-ROM with the Department of Revenue.

Do I register or is there an application before filing electronically or by CD-ROM?

No, Form I-314, Application for Filing Information Returns on magnetic media to the South Carolina Department of

Revenue is no longer required.

No, if you are filing electronically through SCBOS.sc.gov

Do I provide test files?

No, test files are not required to be submitted by CD-ROM. They will neither be processed nor be returned to the

filer.

If you are using the Department of Revenue's web based electronic filing method through SCBOS.sc.gov you may

upload a test file but it MUST NOT BE SUBMITTED completely. Stop before the “Check Out” process and delete the

test file.

Am I required to file information returns (Form 1099)?

If South Carolina income tax has been withheld, Form 1099 must be filed with the South Carolina Department of

Revenue. Do not send 1099 forms to SC DOR if South Carolina tax has not been withheld.

Will the Department of Revenue accept electronic file or CD-ROM that contain wage information for multiple

companies?

Yes, however CD-ROM filers would need to submit one WH-1612 and provide the service bureau's or the preparer's

information. Form WH-1612 is not required when electronically filing Forms W2.

Will the Department of Revenue accept electronic file or CD-ROM containing wage information from multiple

states?

Yes, provided that there are records with state numeric code “45”.

Will SC DOR accept a copy of the SSA filing?

Yes, provided that the RS and RT Records, the state numeric code “45” and South Carolina are in the SSA file.

How should Forms W2 be submitted to the Department of Revenue for the 2010 Tax Year and prior years?

Withholding agents that file 250 or more Forms W2 must file these wage and tax information by CD-ROM. The

Department of Revenue will accept paper forms if less than 250 Forms W2 are filed.

How should Forms W2 be submitted to the Department of Revenue for the 2011 Tax Year and forward?

Withholding agents that file 250 or more Forms W2 must file these wage and tax information electronically or by

CD-ROM. The Department of Revenue will accept paper forms if less than 250 Forms W2 are filed.

When is the due date for filing W2 Forms and/or 1099 Forms?

Last day of February following tax year end.

What if I would like my CD-ROM returned to me?

SC DOR does not return CD-ROMs. Once they are received by the SC DOR, these submissions fall under our

confidentiality and retention laws.

Form Wh-1612 - Transmittal Form For W2s Or 1099s Submitted By Cd-Rom Or Paper Page 7