Instructions And Specifications For Filing Forms W-2

Important Notices

Electronic Filing

A new web based solution for submitting 2011 Forms W-2 to the South Carolina Department of Revenue will be

operational in early 2012. The Department of Revenue will offer an electronic submission option. Employers with a small

number of employees can use a direct entry method. According to the IRS and the Social Security Administration, any

person, including a corporation, partnership, employer, estate, and trust who files 250 or more information returns, i.e.

Forms W-2 and 1099 series for a calendar year, must file these returns electronically. These withholding agents with

larger number of employees may upload a file created by proprietary software or by utilizing a payroll preparation

package. South Carolina Department of Revenue still does not offer this filing option with Forms 1099.

Filing by Magnetic Media

A corporation, partnership, employer, estate, and trust who files 250 or more information returns, i.e. Forms W-2 and 1099

series for any calendar year must file via magnetic media if electronic filing is not offered. Magnetic media is the

transmission of data via the MMREF format file created, saved, and loaded to a CD ROM for submission to DOR.

Combined Federal/State Filing Program

South Carolina Department of Revenue participates in the Combined Federal/State Filing Program for reporting non-wage

statements that do not have South Carolina income tax withholding. Statements containing South Carolina income tax

withholding must be reported directly to the Department of Revenue.

Due Dates

Forms W-2 and 1099 are due on or before the last day of February of the succeeding year. According to Section

12-8-1550(B), if additional time is required to file Forms W-2 or Forms 1099, a withholding agent or payer may request an

extension in writing with the Department of Revenue. A DOR approved extension may not exceed thirty days.

Forms W-2 for Tax Year 2011 must be distributed to employees before January 31, 2012.

Magnetic Media

CD ROM is the only acceptable magnetic reporting media. South Carolina Department of Revenue will no longer accept

1/2” magnetic tapes, cartridges, and diskettes as magnetic reporting media for filing the wage and tax information or

information returns.

Quarterly Withholding Returns and Withholding Payments

To prevent posting errors, do not mail withholding payment(s) or Forms WH-1605 or WH-1606 with Forms WH-1612 and

Forms W-2 and/or 1099.

Avoid Duplicate Filing

Do not submit paper Forms W-2 and/or Forms 1099 if these forms have been filed electronically or magnetically.

FOR ASSISTANCE

Contact the SC DOR Withholding Section

Telephone (803) 896-1450

Monday through Friday

8:30 AM to 4:45 PM EST

E-mail:

or for additional information, visit our website

For information on Electronic Filing W-2s, go to SCBOS.sc.gov.

Instructions And Specifications For Filing Forms W-2 - 2011 Page 3