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Filing Requirement

South Carolina state requires the following Forms:

Form 1099-MISC

Miscellaneous Information

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Form 1099-NEC

Nonemployee compensation

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Form 1099-K

Third-party transactions

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Form 1099-B

Broker & Barter Exchange

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Form 1099-R

Distributions from Pensions

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Form 1099-G

Certain Government Payments

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Form 1099-INT

Interest Income

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Form W-2G

Gambling Winnings

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Form W-2

Wage and Tax Statements

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Deadline for South Carolina State Filing Taxes:

South Carolina Form 1099 Filing Deadline February 02, 2026
South Carolina Form W-2 Filing Deadline February 02, 2026

Get started with Tax1099. We support the filing of Form 1099 and W-2 Forms with IRS and the State of South Carolina.

IRS approved Tax1099 allows you to eFile South Carolina forms
online with an easy and secure filing process.

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South Carolina State Filing Scenario for the following Forms:

Scenario CFSF Participation Direct to state filing
1099-MISC Yes, if state taxes are not withheld. Yes, if state taxes are withheld.
Pricing: Free Filing method: Electronic
Pricing: $0.99 Per form
1099-NEC Yes, if state taxes are not withheld. Yes, if state taxes are withheld.
Pricing: Free Filing method: Electronic
Pricing: $0.99 Per form
1099-K Yes, if state taxes are not withheld. Yes, if state taxes are withheld.
Pricing: Free Filing method: Paper
Pricing: $10 Per submission + $0.99 Per form
1099-B Yes, if state taxes are not withheld. Yes, if state taxes are withheld.
Pricing: Free Filing method: Paper
Pricing: $10 Per submission + $0.99 Per form
1099-R Yes, if state taxes are not withheld. Yes, if state taxes are withheld.
Pricing: Free Filing method: Electronic
Pricing: $0.99 Per form
1099-G Yes 1099-Gs need to be submitted to SCDOR if they have SC withholding along with WH-1612
Pricing: Free Filing method: Paper
Pricing: $10 Per submission + $0.99 Per form
1099-INT Yes, if state taxes are not withheld. Yes, if state taxes are withheld.
Pricing: Free Filing method: Electronic
Pricing: $0.99 Per form
W-2G NA Yes, if state taxes are withheld.
Filing method: Electronic
Pricing: $0.99 Per form
W-2 NA Yes, mandatory state filing is required.
Filing method: Electronic
Pricing: $0.99 Per form
1099-DA NA Yes, if state taxes are withheld.
Filing method: Paper
Pricing: $10 Per submission + $0.99 Per form

Yes, you must file 1099 forms with the state of South Carolina if state tax is withheld.

Yes, even if there is no state tax withholding, the South Carolina Department of Revenue requires a W-2 form to be filed.

The deadline to file Form 1099 with South Carolina is February 2, 2026.

The deadline to file Form W-2 with South Carolina is February 02 2026.

Note: If these dates fall on a weekend or a federal holiday, the deadline shifts to the next working day.

When filing W-2 forms in South Carolina, additional forms are needed based on the filing method:

Paper Filing: If you choose to paper file W-2, include WH-1612 and W-3.

If you don't submit your 1099 forms or pay taxes on time in South Carolina and forget to give copies to the payees, you'll get fined.

Non-Compliance Type Penalty
Late Filing of W-2 5% of the tax amount + 5% per month late
Late Payment of Taxes 0.5% of the tax amount + 0.5% per month late

Yes. Electronic filing of 1099 forms is allowed in South Carolina. It is important to note that the state requires e-filing if you are filing 51 or more W-2 forms.

  • Paper filing is accepted for 250 or fewer forms. For more than 250 forms, e-filing is mandatory.
  • If paper filing, send the forms with WH-1612 and W-3 to the provided address
  • SCDOR,
  • PO Box 125,
  • Columbia, SC 29214-0022

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