Form Wh-405 - Batch Filing Program For Withholding Quarterly Tax Returns (Page 4 of 29) in pdf

Form Wh-405 - Batch Filing Program For Withholding Quarterly Tax Returns Page 4

Purpose

According to Code Section 12-54-250(F)(1), a tax preparer who prepares 100 or more returns for a tax period for the

same tax year shall submit all returns by electronic means where available. A person who fails to comply with the

provision of Code Section 12-54-250(F)(1) may be penalized in an amount to be assessed by the department equal

to $50 for each return.

Batch filing is the means to electronically file the SC Withholding returns. This program provides payroll tax service

providers or other return preparers an easier, more convenient way to file South Carolina Withholding returns. This

should also be a benefit to the preparers and their clients as returns would not be lost or misfiled which should

reduce the number of notices received by the taxpayers.

Who May Participate

Reporting agents, return preparers or other interested parties who file 100 or more South Carolina withholding

returns are eligible to participate in the Withholding Batch Filing program.

How to Apply

Application and Testing

To be considered for participation in the filing program, eligible parties must submit a completed application

(WH-1614) to SCDOR. After SCDOR receives the completed application and if approved, the applicant will be

furnished a user identification and password. Once the user identification and password are obtained, the applicant

can upload a test file to the SCDOR File Transfer server. Each time a file is uploaded to the server, SCDOR

must be notified. This test file, sent in with the Transmittal Document (WH-1615) and paper backup report, will be

evaluated and the applicant will be notified of any errors (i.e. formatting errors or erroneous return data). Once the

testing of the reporting file has been successfully completed, the applicant will receive authorization to begin filing

with this program.

Contact Information

After the test file or live file has been uploaded, email the WH-1615 and backup report to the following email address

EWITHHOLDING@SCTAX.ORG; failure to submit the WH-1615 and backup report with each file upload will delay

the Batch Processing. Each time a file is uploaded to the FT server, SCDOR must be notified.

Form Wh-405 - Batch Filing Program For Withholding Quarterly Tax Returns Page 4