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South Carolina Income Tax Withholding Requirements

Filed under Payroll Taxes. Fact checked on February 8, 2013.

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Employers in South Carolina must conform with these state rules relating to income tax withholding and administration.

General Withholding Requirement: South Carolina income tax generally must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state. However, a resident employee's wages are not subject to withholding if the wages are earned in another state that requires withholding.

Employee Withholding Exemption Forms: South Carolina does not have a state withholding exemption certificate. However, Federal Form W-4, which must be completed by each employee to determine the appropriate level of federal income tax to withhold from earnings, also should be used for state withholding purposes.

Reciprocal Agreements: None.

Administration:

South Carolina Department of Revenue
Income Tax Division
300A Outlet Pointe Boulevard
P.O. Box 125
Columbia, SC 29210
Telephone: 803-896-1450

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