Instructions And Specifications For Filing Forms W-2

SOUTH CAROLINA REQUIREMENTS

Withholding agents or payers that file 250 or more W-2 Forms or 1099 Forms (with SC income tax withholding) must file

these returns using the Department of Revenue's electronic filing system or by magnetic media. For additional information

about the Department of Revenue's new W-2 electronic filing options for the 2011 tax year, visit SCBOS.sc.gov.

CD ROM is the only accepted magnetic reporting media. South Carolina will no longer aceept 3-1/2", 5-1/4", or 8"

diskettes, 1/2" magnetic tape or 3490/3490E cartridges.

Electronic filing option for Forms 1099 is not available. Forms 1099 can only be filed by paper or by magnetic

media.

The file name that has to be assigned to the State Wage Record is "W2Report_XX.txt". "XX" refers to the last two digits of

the tax year. The "RS" Record must be included on the file. South Carolina will accept a copy of the information submitted

to the Social Security Administration as long as the "RS" record is included, the filename is named appropriately and is

submitted electronically or magnetically. The Department of Revenue will accept files with multiple states information as

long as the state code for South Carolina, "45" is present. The State mailing abbreviation will no longer be accepted.

THE STATE CODE "45" HAS TO BE PRESENT ON THE FILE.

Electronic Filing Systems

South Carolina new web based solution for submitting the 2011 Forms W-2 will be operational in 2012. Submitters may

use direct entry method or may electronically upload their W-2 file. For additional information and instructions to South

Carolina's electronic filing systems for Forms W-2s go to SCBOS.sc.gov.

Magnetic Media

Withholding agents or payers who are required to file their Forms W-2 and/or 1099 electronically with the IRS or Social

Security Administration may submit their W-2s and/or 1099s using magnetic media with the South Carolina Department of

Revenue. CD ROM is the only accepted reporting media. South Carolina will no longer accept 3-1/2", 5 -1/4", or 8"

diskettes, 1/2" magnetic tape or 3490/3490E cartridges.

The electronic filing option for Forms 1099 is not available. Payers who are filing 250 or more Forms 1099 must file these

forms by magnetic media. South Carolina follows the same specifications for 1099 found in Publication 1220 of the

Internal Revenue Services. The State "K" Record must be included on the magnetic media file and the assigned file name

must be "SC1099_XX.txt". "XX" refers to the last two digits of the tax year. The Special Data Entries Field in the "B"

record is to be used for the SC Withholding number (File Number). This field should be right justified.

To ensure timely and proper posting of withholding account filings, do not include payment(s) or your quarterly tax

returns(s) (WH-1605 or WH-1606) with your WH-1612 and W-2 and/or 1099 magnetic media submission.

To prevent duplicate postings of W-2s or 1099s, please do not submit paper forms that have already been filed

electronically or magnetically.

PROCEDURES FOR FILING AN EXTENSION

Write a letter requesting an extension to file W-2s or 1099s as well as providing a reason for such request to the

Department of Revenue. Include FEI number, SID number, Withholding account number(s), business mailing address,

contact person’s name, phone number and e-mail address and the Tax Year in the letter. Mail this letter to: South

Carolina Department of Revenue, Withholding, Columbia, SC 29214-0004.

FORMS W-2c

Use Form W-2c to correct errors on the original Forms W-2 that have been filed with the South Carolina Department of

Revenue. Electronic filing of Forms W-2c is not available in South Carolina. Forms W-2c may be filed by paper or

magnetic media. If you are required to file 250 or more Forms W-2c during a calendar year, you must file them via

magnetic media.

Instructions And Specifications For Filing Forms W-2 - 2011 Page 5