South Carolina 1099 State Filing Requirements

South Carolina (SC)


1099 State Reporting Requirements

  • 1099 Reporting Required:
  • Combined Federal/State Program:
  • e-Filing Deadline:
  • Direct-to-State Filing if State Withholding:
  • State Income Tax Assessed:
  • State Required Backup Withholding % “Piggyback” :
  • Yes
  • Yes
  • 1/31
  • Yes
  • Yes
  • 7%
  • Name of Agency:
  • Website:
  • Phone Number:
  • E-mail:
  • W-2 State Filing Available :
  • Tax Commission
  • http://dor.sd.gov
  • 803-898-5752
  • TaxpayerAdvocate@dor.sc.gov
  • Yes, e-Filing
Notes:
  • If state tax is withheld must be reported directly to the DOR.
  • CFSP participant if reporting non-wage statements with no state tax withholding.
  • Paper filing required for State reporting and See IRS Publication 1220 for further instruction.