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

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 file 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 file number, Name of the company, total tax

withheld, and total payments. This report must be in SC WITHHOLDING FILE 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 or the file will not be processed. 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 file numbers (nine digit numbers

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

Amended returns cannot be processed through batch processing.

After the reporting agent has submitted the quarterly file, any subsequent reports for the same quarter will need to

be filed through the ewithholding system.

If your quarterly file is rejected due to errors the entire file must be resubmitted.

Submitting W2s and 1099s

The Department accepts electronically filed W2 forms through the SCBOS W2 portal, through the direct entry method or

the file upload method. For additional information visit SCBOS.sc.gov. W2s submitted via CD-ROM or paper forms are

also accepted.

Electronic filing of 1099s is not currently available. 1099 submissions are accepted by CD-ROM or paper. Only 1099 forms

that have SC withholding tax should be submitted to SCDOR.

A WH-1612 must be filed with the 1099s or W2s if they are filed by CD-ROM or paper.

A person who files 250 or more W2s or 1099s for a single tax period must submit them electronically or by CD-ROM.

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