Instructions And Specifications For Filing Forms W-2

FREQUENTLY ASKED QUESTIONS PERTAINING TO EFW2 AND MAGNETIC MEDIA

Can South Carolina accept wage information (W-2) via electronic filing?

Yes, a new web based solution for submitting 2011 Forms W-2 to the South Carolina Department of Revenue will

be operational in January 2012.

Are we required to file electronically or magnetically with SC DOR?

If you are required to file Forms W-2 electronically with the Social Security Administration, then you are required to

file Forms W-2 electronically or magnetically with the Department of Revenue.

Is there an application for filing via magnetic media and do we provide test tapes?

Yes, if you are filing via magnetic media for the very first time. Complete Form I-314 and submit this application to

the Department of Revenue no later than December 1st. Test tapes are not required to be submitted with the

application because they will neither be processed nor be returned to the filer. Mail the completed I-314 to South

Carolina Department of Revenue, Magnetic Media, Columbia, SC 29214-0022.

No, if you are using the Department of Revenue's web based electronic filing method through SCBOS.sc.gov.

Are we required to file information returns (Form 1099)?

If South Carolina income tax has been withheld, Form 1099 must be filed with the South Carolina Department of

Revenue. Do not send 1099 forms to SC DOR if South Carolina tax has not been withheld.

What type of magnetic media will SC DOR accept?

SC DOR will accept W-2 and 1099 (with SC income tax withholding) information recorded on CD ROM.

Will the Department of Revenue accept electronic file or magnetic media that contain wage information for

multiple companies?

Yes, however magnetic media filers would need to submit one WH-1612 and provide the service bureau's or the

preparer's information. Form WH-1612 is not required when e-filing Forms W-2.

Will the Department of Revenue accept electronic file or magnetic media containing wage information from

multiple states?

Yes, provided that the state code “45” is in the record.

Will SC DOR accept a copy of the SSA filing?

Yes, provided that the state code “45” and South Carolina are in the SSA record.

How should Forms W-2 be submitted to the Department of Revenue for the 2010 Tax Year and prior years?

Withholding agents that file 250 or more Forms W-2 must file these wage and tax information via magnetic media.

The Department of Revenue will accept paper forms if less than 250 Forms W-2 are filed.

When is the due date for filing Form WH-1612 and W-2 Forms and/or 1099 Forms?

Form WH-1612 is required if you are filing via magnetic media for the very first time but is not required if you are

e-filing Forms W-2.

What if we would like our magnetic media returned to us?

SC DOR does not return magnetic media. Once they are received by the SC DOR, these media and records fall

under our confidentiality and retention laws.

Would paper Forms W-2 still be required to be filed with the Department of Revenue if Forms W-2 have

already been filed electronically or magnetically?

No, only one form of filing is required.

Where do we find additional information about the Department of Revenue's electronic filing option?

Go to SCBOS.sc.gov and visit the W-2 filing information page.

Instructions And Specifications For Filing Forms W-2 - 2011 Page 8