Form Wh 1606 – Fill Out and Use This PDF

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 WH-1606 if the account was open for any portion of the calendar year.

Use only fourth quarter amounts for lines 1-6.

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 WH-1606.

Line 3 If line 2 is greater than line 1, enter the amount of SC refund. SKIP LINES 4-6. Line 4 If line 2 is less than line 1, enter the amount of SC tax due.

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 WH-1612. O Use the state copy of W2 forms.

O Only W2s may be submitted online using the W2 Portal at MyDORWAY.dor.sc.gov. O Do not submit W2s with a WH-1612 if you submit online.

•W2Gs and 1099s must be submitted using a WH-1612.

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 WH-1601 coupon.

•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 29214-0004

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 1-844-898-8542.