South Carolina 1099 Reporting Requirements

CF/SF Program

The state of South Carolina participates in the CF/SF program, but you are still required to file directly with the state.

Due Dates

Filing TypeDue Date
Electronic FilingJanuary 31

Required 1099 Forms

  • 1099-MISC
  • 1099-DIV
  • 1099-R

Transmittal/Reconciliation Form

The state of South Carolina requires the Annual Reconciliation Form WH-1606 to be submitted along with the 1099 filing.

Withholding

You must file the form 1099-MISC, 1099-DIV, and 1099-R only if there is state tax withholding.

What is the User Responsible for?

The Annual Reconciliation Form WH-1606 needs to be filed directly with the state of South Carolina. Statements which contain South Carolina income tax withholding must be reported directly to the state, as well.

E-filing & Paper Filing

The state of South Carolina accepts both e-filing and paper filing.

State Filing Agency

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