Form Wh-1601 - Withholding Tax Coupon printable pdf download

State of South Carolina

Department of Revenue

301 Gervais Street, P.O. Box 125, Columbia, South Carolina, 29214

File Number:

The enclosed form WH1601 payment coupons are being mailed to you from the South Carolina Department of

Revenue as requested. If you make more than 12 withholding deposits in a year you will need to request an

additional set of payment coupons. Always mail in original returns as copies may cause a delay in processing.

INFORMATION ABOUT OUR ELECTRONIC FILING OPTIONS

Taxpayers can submit WH1601 Withholding payments online directly to the South Carolina

Department of Revenue using EPay.

EPay provides users the ability to view and/or print a copy of your EPay payment history with the agency.

Taxpayers can submit their withholding payments by credit card (VISA or MasterCard only) or EFW (also

known as electronic funds withdrawal or bank draft or ACH Debit). Taxpayers can also schedule their payments

up to 30 days into the future.

There is NO ADDITIONAL CHARGE if you pay by credit card or EFW! You are charged only the amount of tax

liability owed. You know the exact day the money will be paid out of your bank account.

Electronic Funds Transfer (also known as EFT) is another payment option available to you. This

type of payment is commonly referred to as an ACH Credit transaction.

EFT is a payment only option that requires a registration process with the SC DOR and may appeal to

taxpayers with limited payment options.

Taxpayers should contact their financial institution to set up an EFT.

Your banking institution may charge a fee to execute the payment. A bank charge for the ACH Credit

transaction is made by the banking institution and NOT the South Carolina Department of Revenue.

MAKING PAYMENTS – RESIDENT/NONRESIDENT

For payment of withholding taxes, the South Carolina employer/withholding agent accounts are divided into two

categories: RESIDENT and NONRESIDENT. Employers/withholding agents (resident and nonresident) whose SC

withholding tax exceeds $15,000 during a quarter or who make 24 or more payments in a year must pay by either

DOR ePay or EFT by their due date. If the due date of the payment falls on a holiday or a weekend, the payment is

due on the next business day.

RESIDENT:

Any individual or other entity whose principal place of business is in SC.

Resident

employers/withholding agents are required to make payment of withholding taxes at the same time that the federal

payments are due, regardless of your state amount withheld.

NONRESIDENT: Any individual or other entity whose principal place of business is outside SC.

Nonresident employers/withholding agents are required to make payments either quarterly or monthly. If

the South Carolina state tax liability is less than $500 for the quarter, the payment is due by the last day of

the month following the end of the quarter. Once the withholding reaches $500 or more during the quarter,

it is due by the 15th of the following month.

35401017

WH-1648 (Rev. 12/20/10)

Form Wh-1601 - Withholding Tax Coupon