Form Wh-1601 - Withholding Tax Coupon (Page 2 of 10) in pdf

PENALTIES AND INTEREST

PENALTY:

A. Failure to file return by the due date: 5% of the tax due per month, or part of a month, not to exceed

25%. See SC Code Section 12-54-43(C).

B. Failure to timely pay tax due: ½% per month, or part of a month, not to exceed 25%. See SC Code

Section 12-54-43(D).

C. Failure to timely deposit during the quarter: Not to exceed $1000. See SC Code Section 12-54-43(K).

INTEREST: SC Code of Law 12-54-25(A) states that if any tax is not paid when due, interest is due on the unpaid

portion from the time the tax was due until it is paid in its entirety.

Failure to file and/or pay penalties and interest can be determined by using the Penalty and Interest calculator found

on our website: >P&I Calculator.

Forms can also be downloaded from our website at under Forms and Instructions>Withholding.

You may also obtain forms by using our Fax on Demand service by calling 1-800-768-3676 or in Columbia, SC,

803-898-5320.

CONTACT INFORMATION

INTERNET

SC Department of Revenue website

Office South Carolina State Government Website

South Carolina Business One Stop (SCBOS)

TELEPHONE

Forms by FAX - Columbia, SC area

803-898-5320

Forms by FAX - Outside Columbia Area

1-800-768-3676

South Carolina Business One Stop (SCBOS)

803-898-5690

Withholding Tax Registration

803-896-1350

Withholding General Questions

803-898-5752

Withholding Tax Questions

803-896-1450

Electronic Help Desk - Columbia, SC area

803-896-1715

Electronic Help Desk - Outside Columbia area

1-800-476-0311

Magnetic Media General Questions

803-896-1450

IRS Business Information

1-800-829-4933

South Carolina Department of Employment and Workforce

803-737-2400

Taxpayers' Bill Of Rights

You have the right to apply for assistance from the Taxpayer Rights' Advocate within the Department of Revenue.

The advocate or his designee is responsible for facilitating resolution of taxpayer complaints and problems.

You have the right to request and receive forms, instructions and other written materials in plain,

easy-to-understand language.

You have the right to prompt, courteous service from us in all your dealings with the Department of Revenue.

You have the right to request and receive written information guides, which explain in simple and nontechnical

language, appeal procedures and your remedies as a taxpayer.

You have the right to receive notices which contain descriptions of the basis for and identification of amounts of

any tax, interest and penalties due.

Under the provisions of Section 12-4-340 of the 1976 code of laws, any outstanding liabilities due and owing to

South Carolina Department of Revenue for more than 6 months may be assigned to a private collection agency for

collecting actions.

The Family Privacy Protection Act

Under the Family Privacy Protection Act, the collection of personal information from citizens by the Department of Revenue is limited to the

information necessary for the Department to fulfill its statutory duties. In most instances, once this information is collected by the Department, it

is protected by law from public disclosure. In those situations where public disclosure is not prohibited, the Family Privacy Protection Act

prevents such information from being used by third parties for commercial solicitation purposes.

Social Security Privacy Act Disclosure

It is mandatory that you provide your social security number on this tax form. 42 U.S.C 405(c)(2)(C)(i) permits a state to use an individual's

social security number as means of identification in administration of any tax. SC Regulation 117-201 mandates that any person required to

make a return to the SC Department of Revenue shall provide identifying numbers, as prescribed, for securing proper identification. Your social

security number is used for identification purposes.

Form Wh-1601 - Withholding Tax Coupon Page 2

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