Form Wh-405 - Batch Filing Program For Withholding Quarterly Tax Returns (Page 5 of 29) in pdf

Form Wh-405 - Batch Filing Program For Withholding Quarterly Tax Returns Page 5

Filing Requirements

This publication sets forth the requirements that reporting agents must follow in order to file Withholding quarterly tax

returns with the South Carolina Department of Revenue using the Withholding Batch Filing program. Reporting agents

have to submit these returns electronically to the File Transfer server.

Only the following types of returns may be filed using this program:

WH-1605 SC Withholding Quarterly Tax Return

WH-1606 SC Withholding Fourth Quarter/Annual Reconciliation Tax Return

For each reporting File:

Only one return type may be filed;

Only one return per employer may be contained in the file;

Only returns for one quarter may be contained in the file;

All records must contain a valid 9 digit South Carolina Withholding number that begins with 25 and ends with the

check digit.

SEE THE FOLLOWING PAGES FOR THE CHECK DIGIT CALCULATION.

No payments will be accepted with the filing.

A WH-1615 transmittal document must be furnished to SCDOR

A backup paper report listing the FEI number, SC withholding number, Name of the company, total tax

withheld, and total payments. This report must be in SC WITHHOLDING NUMBER order.

File Name

The name of your batch file should be your company name and the period covered (1st2010, 2nd2010, 3rd2010, or

4th2010). It should be in .txt format. Example: SCDOR1st2010.txt

Returns That Cannot Be Filed With This Program

The Quarterly Tax Returns cannot be filed using the Withholding Batch program under the following conditions:

The reporting agent has not submitted a test file that meets the requirements and specifications of this publication.

The reporting agent has not been notified that the test was successful.

The reporting agent does not have accurate South Carolina Withholding numbers (nine digit numbers beginning

with "25") for each employer included in the filing.

Amended returns cannot be processed through batch processing.

Form Wh-405 - Batch Filing Program For Withholding Quarterly Tax Returns Page 5