Filing taxes accurately and on time is a critical responsibility for businesses, and the State of South Carolina provides the WH-1606 form as a crucial tool for this task. Set within the framework of the Department of Revenue, this form is designed for the fourth quarter and annual reconciliation of withholding taxes, making it essential for businesses to close the year compliantly. With sections dedicated to various adjustments such as amendments, changes of address, and closing withholding accounts, the form is comprehensive. It meticulously details how to report South Carolina income tax withheld from all sources during the fourth quarter, alongside a reconciliation of the total South Carolina income tax withheld throughout the year. The necessity to file the WH-1606 even if no income tax was withheld during the quarter underscores the state's commitment to thorough record-keeping. Businesses have the convenience of filing and paying online via MyDORWAY, South Carolina's online tax portal, highlighting the state's push towards efficient, paperless transactions. The detailed instructions accompanying the form provide clarity on each line item, ensuring accurate reporting and aiding in the swift processing of tax documents. Moreover, the form's design to facilitate discussions between tax preparers and the South Carolina Department of Revenue (SCDOR) further streamlines the tax filing process, assisting businesses in maintaining compliance while upholding their fiscal responsibilities.
| Question | Answer |
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| Form Name | Form Wh 1606 |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | how to sc reconciliation, sc 1606, sc wh 1606, complete sc from wh 1606 |
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STATE OF SOUTH CAROLINA |
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DEPARTMENT OF REVENUE |
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(Rev. 10/2/19) |
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dor.sc.gov |
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SC WITHHOLDING FOURTH QUARTER |
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3131 |
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AND ANNUAL RECONCILIATION RETURN |
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Place an X in all boxes that apply. |
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SC withholding file number |
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Quarter |
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AMENDED |
Change of Address |
Close Withholding Account |
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4th quarter |
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(Make changes to |
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Return |
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Oct, Nov, Dec |
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address below) |
(Complete form |
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Business name and address |
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Year |
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FEIN |
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Due by January 31 |
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File and pay online at MyDORWAY.dor.sc.gov. |
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Do not mail when filing online. |
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You must file |
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All cent fields must be completed using numbers (.00 |
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4th quarter SC Income Tax information only |
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HERE |
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1. |
4th quarter SC Income Tax withheld from all sources. |
1. |
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CHECK |
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(Do not include amounts withheld during other quarters.) |
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2. |
4th quarter SC Income Tax deposits or payments previously made . |
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(SC payments must be made at the same time as federal payments.) |
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ATTACH |
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3. REFUND: If line 2 is greater than line 1, enter the difference on line 3 . . . . |
3. |
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SKIP LINES |
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4. TAX DUE: If line 2 is less than line 1, enter the difference on line 4 |
4. |
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5. |
Penalty $ |
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Interest $ |
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. . . . . . . |
. . . . . . . . . . . . |
. . . . . . . . |
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6. Total SC Income Tax, penalty, and interest due |
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Add line 4 and line 5 |
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. . . . . . . . |
. . . . . BALANCE DUE 6. |
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Annual SC reconciliation information (required) |
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7. South Carolina tax withheld by quarter. Enter total on line 7. |
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Jan - Mar |
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Jul - Sep |
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. |
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Apr - Jun |
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Oct - Dec |
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7. |
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8. Total SC Income Tax withheld from all quarters reported from |
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8. |
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W2s $________________, W2Gs $_______, and 1099s $___________ |
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Enter total on line 8. Line 8 should equal line 7. |
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9. Total SC income from W2s, W2Gs, and 1099s |
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10. Number of W2s, W2Gs, and 1099s submitted with your |
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or online through MyDORWAY (see instructions) |
10. |
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Mail to:
Balance due: SCDOR, Withholding, PO Box 100161, Columbia, SC 29202
Refunds or zero tax: SCDOR, Withholding, PO Box 125, Columbia, SC
I authorize the Director of the SCDOR or delegate to discuss this return, attachments, and related tax matters with the preparer.
Yes |
No Preparer's name |
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Phone number |
Under penalty of law, I certify that this information is correct, true, and complete to the best of my knowledge.
Sign Signature |
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Name |
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Title |
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Here Date |
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Phone |
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31311061
INSTRUCTIONS
File and pay online at MyDORWAY.dor.sc.gov. Do not mail this form when filing online.
Due date: January 31 of the following year
You must file a return even if you withheld no SC Income Tax during the quarter. You must file a
Use only fourth quarter amounts for lines
Line 1 Enter total SC Income Tax withheld from all sources in the fourth quarter. Enter the corrected amount if filing an amended return.
Line 2 Enter total SC Income Tax deposits or payments made in the fourth quarter. For amended returns, include the amount paid with original
Line 3 If line 2 is greater than line 1, enter the amount of SC refund. SKIP LINES
Line 5 Enter the amount of penalty and interest due. Visit MyDORWAY.dor.sc.gov for a penalty and interest calculator. Line 6 Enter the total SC Income Tax, penalty, and interest due.
Annual amounts. You are required to complete lines 7 through 10. Enter the corrected figures when amending a return.
Line 7 Enter the amount of SC Income Tax withheld in each quarter and enter the total on line 7.
Line 8 Enter the total SC Income Tax withheld from all quarters reported from W2s, W2Gs, and 1099s. Line 8 should equal the total of all quarters from line 7. If there is a difference, you should review your records to determine the quarter or quarters that should be amended.
Line 9 Enter the total SC income from all W2s, W2Gs, and 1099s. Line 10 Enter the total number of wage and tax statements.
•Submit all W2s online or with a
O Only W2s may be submitted online using the W2 Portal at MyDORWAY.dor.sc.gov. O Do not submit W2s with a
•W2Gs and 1099s must be submitted using a
OOnly include 1099s with SC tax withheld.
To avoid delays in processing your return:
•Amounts withheld from employees on W2s cannot be refunded to employers.
•Use black ink only.
•Do not staple attachments.
•Write all numbers clearly. Always include cents. (examples: 20.13, 19.00)
•Do not put slashes, dashes, dollar signs, or commas on the amount lines.
•Sign the return. The signature must be from a person authorized to act on behalf of withholding agent.
•Sign your check and include the written dollar amount.
•Attach payment for the full amount due to this return. Do not include a
•Mail to the correct address.
•Balance due: SCDOR, Withholding, PO Box 100161, Columbia, SC 29202
•Refunds or zero tax: SCDOR, Withholding, PO Box 125, Columbia, SC
Authorization and signature:
Check the box for release of confidential information and provide the preparer's name and phone number. This authorizes the Director of the SCDOR or delegate to discuss this return, its attachments, any notices, adjustments or assessments with the preparer.
Questions? We're here to help. Contact this office at