1099 deadline
February 2, 2026
South Carolina Filing Guide
South Carolina State Payroll Filing Requirements
Required forms, 2026 filing-season deadlines, electronic filing rules, reconciliation requirements, penalties, mailing information and frequently asked questions for South Carolina.
SC
South Carolina
State Payroll Filing
Verified August 21, 20261. REQUIRED FORMS
What forms does South Carolina require?
Form WH-1606State withholding return(s), when applicableQuarterly wage / unemployment report(s), when applicable
EfileNoot state payroll filing support is enabled for this state. Payroll returns, deposits, unemployment/reemployment filings and wage reports follow the state agency filing calendar and may be monthly, quarterly or annual.
2. FILING DEADLINES
South Carolina e-filing deadlines
Payroll deadlines vary by withholding frequency and quarterly/annual wage-report cycle.
W-2 deadline
February 2, 2026
Reconciliation / transmittal
Form WH-1606
ACA / health coverage
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
3. ELECTRONIC FILING
South Carolina electronic filing rules
Electronic filing is available; threshold and file-layout rules vary by form and filing volume. Use the official agency source below before transmitting.
Additional filing requirements
Form WH-1606
4. PENALTIES & DELIVERY
Late filing, payment and mailing information
Late filing / payment
Late-filing, late-payment, and electronic-filing penalties can apply. The amount depends on the failure type, tax due, number of returns, and available reasonable-cause relief; use the official agency source below for the current assessment schedule.
Mailing / agency address
Paper mailing addresses vary by return type and payment status. Use the official agency filing instructions linked below for the current address before mailing.
5. SOURCE & AGENCY
Official filing resources
6. FREQUENTLY ASKED QUESTIONS
South Carolina filing FAQs
1. What information returns does South Carolina require?
1099-MISC, 1099-NEC, 1099-K, 1099-B, 1099-R, 1099-G. State filing applies to the listed forms based on the state rules, withholding status, payment source, recipient residency, and/or filing threshold.
2. What is the South Carolina 1099 filing deadline for the 2026 filing season?
February 2, 2026
3. Is W-2 filing required in South Carolina?
Yes. State W-2 filing is part of the current state wage/information-return workflow.
4. What is the W-2 filing deadline for South Carolina?
February 2, 2026
5. Does South Carolina require an additional reconciliation or transmittal form?
Form WH-1606
6. What are the electronic filing rules for South Carolina?
Electronic filing is available; threshold and file-layout rules vary by form and filing volume. Use the official agency source below before transmitting.
7. What happens if a filer submits late in South Carolina?
Late-filing, late-payment, and electronic-filing penalties can apply. The amount depends on the failure type, tax due, number of returns, and available reasonable-cause relief; use the official agency source below for the current assessment schedule.
8. Where are paper returns mailed for South Carolina?
Paper mailing addresses vary by return type and payment status. Use the official agency filing instructions linked below for the current address before mailing.
9. Does South Carolina require separate ACA / health coverage reporting?
No separate ACA/MEC information-return filing requirement is included in the current EfileNoot state ACA filing set for this state.
10. What payroll filings should an employer track for South Carolina?
EfileNoot state payroll filing support is enabled for this state. Payroll returns, deposits, unemployment/reemployment filings and wage reports follow the state agency filing calendar and may be monthly, quarterly or annual.
Verification date: August 21, 2026. Filing requirements can change after publication. EfileNoot should re-verify agency rules before live transmission and should not mark a filing accepted until an agency acknowledgement is received.
Ready to file for South Carolina?
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