South Carolina Instructions and Specifications for Filing Forms W-2
Extracted from PDF file 2023-south-carolina-form-rs-1.pdf, last modified December 2023Instructions and Specifications for Filing Forms W-2
W-2 and 1099 Filing Instructions and Specifications For Tax Year 2023 South Carolina Department of Revenue | dor.sc.gov | December 2023 Contents Important Notices��������������������������������������������������������������������������������������������������������������������������������� 1 Highlights ����������������������������������������������������������������������������������������������������������������������������������������� 1 Combined Federal/State Filing Program ��������������������������������������������������������������������������������������� 1 Quarterly Withholding Returns and Withholding Payments ������������������������������������������������������� 1 Avoid Duplicate Filing����������������������������������������������������������������������������������������������������������������������� 2 Additional Federal Information������������������������������������������������������������������������������������������������������� 2 South Carolina Requirements��������������������������������������������������������������������������������������������������������������� 2 Who Must File W-2s������������������������������������������������������������������������������������������������������������������������� 2 Who Must File 1099s����������������������������������������������������������������������������������������������������������������������� 2 Who Must File the WH-1612 ��������������������������������������������������������������������������������������������������������� 2 Electronic Filing ������������������������������������������������������������������������������������������������������������������������������� 2 EFW2/EFW2c Record Requirements ��������������������������������������������������������������������������������������������� 3 File Requirements ��������������������������������������������������������������������������������������������������������������������������� 3 How to File an Extension����������������������������������������������������������������������������������������������������������������� 4 Frequently Asked Questions����������������������������������������������������������������������������������������������������������������� 4 WH1612 Transmittal Form������������������������������������������������������������������������������������������������������������������� 6 RS Record Specifications����������������������������������������������������������������������������������������������������������������������� 8 Code RS - State Record (Required)������������������������������������������������������������������������������������������������� 8 Common Filing Errors to Avoid������������������������������������������������������������������������������������������������������� 8 South Carolina: RS--State Record ��������������������������������������������������������������������������������������������������� 9 South Carolina: RS Record Specification��������������������������������������������������������������������������������������� 10 Appendix A: Postal Abbreviations and Numeric Codes��������������������������������������������������������������� 13 Questions? We're here to help. Contact us at [email protected] or 1-844-898-8542. For additional information, visit our website, dor.sc.gov. For tutorials about the electronic filing of W-2s and 1099s, visit dor.sc.gov/w2-upload. For Federal Information, see Social Security Administration Publications No. 42-007 (W-2s), No. 42-014 (W-2cs), and Internal Revenue Service Publication 1220 (W-2Gs and 1099s). SSA website: ssa.gov/employer IRS website: irs.gov Important Notices Highlights ● Beginning with tax year 2023 filings, you can now submit the following forms electronically through MyDORWAY using IRS Publication 1220 or SSA EFW2/EFW2c specifications: ■ W-2 ■ W-2c ■ W-2G ■ 1099-R ■ 1099-MISC ■ 1099- NEC ● Files must contain the state record. ● The SCDOR only accepts text (.txt) and zipped text (.zip) files. We no longer accept comma delimited files (.csv). ● We will not accept files that contain truncated SSNs (for example, xxx-xx-1234). ● If you file 10 or more W-2s or 1099s in a calendar year (or the amount the IRS prescribes to be mandated to file electronically, whichever is lower), you must file electronically using the W-2 portal at MyDORWAY.dor.sc.gov. You can use the direct entry method or the file upload method. ● Electronic filing is always the preferred method, but if you file fewer than 10 W-2s or 1099s, the SCDOR will accept paper forms. ● All filers must file W-2s and 1099s by January 31 of the following year. ● The SC Withholding Tax Tables (WH-1603) and the SC Withholding Tax Formula (WH-1603F) are updated annually. These forms are available at dor.sc.gov/withholding. ● Do not submit 1099s with zero SC Income Tax withheld. ● Carriage Return and Line Feeds are required in the EFW2 file. Combined Federal/State Filing Program The SCDOR participates in the Combined Federal/State Filing Program for reporting non-wage statements that do not have South Carolina Income Tax withholding. Statements containing South Carolina Income Tax withholding must be reported directly to the SCDOR. Quarterly Withholding Returns and Withholding Payments To prevent posting errors, do not mail withholding payments, WH-1605s, or WH-1606s with your WH1612, W-2s, and 1099s. 1 SCDOR |RS-1 W2/1099 Filing Instructions Avoid Duplicate Filing Do not mail paper forms that have been filed electronically. Additional Federal Information ● W-2: SSA Publication No. 42-007 ● W-2c: SSA Publication No. 42-014 ● W-2G and 1099: IRS Publication 1220 South Carolina Requirements Who Must File W-2s If you are an employer with employees that earn income in South Carolina, you are subject to South Carolina Withholding Tax laws. If you withhold Income Tax from your employees or independent contractors, you must give them a W-2 or 1099 by January 31 of the following year. You must also submit the W-2s and 1099s to the SCDOR by January 31 of the following year. Who Must File 1099s If you make reportable transactions during the calendar year, you must file information returns with the IRS. If the information returns have South Carolina Income Tax withholding, you are also required to directly submit 1099s to the SCDOR by January 31 of the following year. Who Must File the WH-1612 If you file W-2s, W-2cs, W-2Gs, and/or 1099s with South Carolina withholding by paper, you must file the WH-1612 with the SCDOR. The WH-1612 is available in this manual and at dor.sc.gov/forms. Do not file or mail the WH-1612 if you: ● filed electronically through the W-2 Portal at MyDORWAY.dor.sc.gov or ● did not issue W-2s, W-2cs, W-2Gs, or 1099s. Electronic Filing General Requirements ● The preferred method of filing W-2s and 1099s is electronically at MyDORWAY.dor.sc.gov. ● You are required to file electronically if you issue 10 or more W-2s or 1099s in a calendar year (or the amount of W-2s and 1099s the IRS prescribes to be mandated to file electronically, whichever is lower). ● If you file fewer than 10 W-2s or 1099s, you may submit them by paper. 2 SCDOR |RS-1 W2/1099 Filing Instructions W-2s and 1099s ● You can electronically file W-2s, W-2cs, W-2Gs,1099-Rs, 1099-MISCs, or 1099-NECs using the direct entry or file upload methods at MyDORWAY.dor.sc.gov. ● MyDORWAY only supports files in a text (.txt) or zipped text (.zip) format. ● Do not upload password-protected files. ● Additional information and instructions are available at dor.sc.gov/withholding. EFW2/EFW2c Record Requirements Code RA (RCA) Submitter Record Required Code RE (RCE) Employer Record Required Code RW (RCW) Employee Wage Record Required Code RO (RCO) Employee Wage Record Non-Required Code RS (RCS) State Record Required Code RT (RCT) Total Record Required Code RU (RCU) Total Record Non-Required Code RV (RCV) State Total Record Non-Required Code RF (RCF) Final Record Required Non-required numeric fields should be filled with zeros. Non-required non-numeric fields should be filled with blank spaces. File Requirements W-2s ● The preferred file name is W2Report_XX.txt. XX refers to the last two digits of the tax year. You may add alphanumeric characters to the front of the file name to assist you with identifying your file. ● The RS (RCS) record must be included in the file. ● South Carolina will accept a copy of the information submitted to the Social Security Administration if: ■ the RS (RCS) and RT (RCT) records are included, ■ the file does not contain truncated SSNs (xxx-xx-1234), ■ the file is submitted electronically, and ■ the file contains Carriage Return/Line Feeds (CR/LF) ● The SCDOR will accept files with multiple states' information as long as the state code for South Carolina (45) is present. 3 SCDOR |RS-1 W2/1099 Filing Instructions 1099s ● The preferred file name is SC1099_XX.txt. XX refers to the last two digits of the tax year. ● South Carolina will accept a copy of the information submitted to the Social Security Administration if: ■ the State K Record is included on the file, and ■ the Special Data Entries Field in the B record is used for the SC Withholding Number (File Number). This field should be right justified. How to File an Extension If you need additional time to file W-2s or 1099s, you can request a 30-day extension in writing to the SCDOR. You must send a letter to the SCDOR to request an extension. The letter must include your reason for requesting an extension, along with the following information: ● Tax year ● FEIN ● Withholding account file numbers ● Business mailing address ● Contact person’s name, phone number, and email address ● Verification of federal extension approval Mail this letter to: SCDOR, Withholding, PO Box 125, Columbia, SC 29214-0400 Frequently Asked Questions Does South Carolina accept wage information (W-2s) and information returns (1099s) via electronic filing? Yes, you can submit W-2s and 1099s to the SCDOR electronically at MyDORWAY.dor.sc.gov for the current year and the four previous years. Am I required to file W-2s electronically with the SCDOR? You are required to file your W-2s electronically with the SCDOR if you: ● are required to file W-2s electronically with the Social Security Administration ● issue 10 or more W-2s in a calendar year (or the amount the IRS prescribes to be mandated to file electronically, whichever is lower) Can I file wage information (W-2) and information returns (1099) by CD-ROM? No. If you need to file wage information or informational returns for which electronic filing is not offered, you must submit them by paper along with the WH-1612. 4 SCDOR |RS-1 W2/1099 Filing Instructions How do I register before filing electronically? You must register at dor.sc.gov/MyDORWAY-signup to electronically submit W-2 information. Should I provide test files? No, you should not submit test files. They will not be processed or returned to you. Am I required to file information returns (1099s)? Only file 1099s with the SCDOR if you withheld South Carolina Income Tax. Do not send 1099s to the SCDOR that do not report South Carolina Income Tax withholding. Will the SCDOR accept an electronic file containing wage information for multiple companies? Yes. Will the SCDOR accept an electronic file containing wage information from multiple states? Yes, as long as there are records with the state code for South Carolina (45). Will the SCDOR accept a copy of the SSA filing? Yes, as long as Carriage Returns/Line Feeds (CR/LF), RS (RCS) and RT (RCT) Records, and the state code for South Carolina (45) are included in the SSA file. When is the due date for filing W-2s and 1099s? The due date is January 31 of the following year. Am I required to file paper W-2s if I've already filed my W-2s electronically? No. Only one method of filing is required. Where can I find additional information about the SCDOR's electronic filing option? Visit dor.sc.gov/w2-upload. Should I mail any additional information regarding my W-2s or 1099s if I file electronically? You are not required to mail additional information to the SCDOR. Do I need to keep a copy of the W-2 information I send to the SCDOR? Yes. The SCDOR requires that you retain a copy of your W-2s or your W-2 data for at least six years after the due date of the report. Am I still required to file the WH-1606 after electronically filing W-2s? Yes. The WH-1606 is due by January 31 of the following year. 5 SCDOR |RS-1 W2/1099 Filing Instructions WH1612 Transmittal Form 6 SCDOR |RS-1 W2/1099 Filing Instructions 7 SCDOR |RS-1 W2/1099 Filing Instructions RS Record Specifications Code RS - State Record (Required) EFW2 and EFW2c are the Social Security Administration and the SCDOR's electronic filing record layout for the W-2/W-2c data. This filing layout can be used for the W-2/1099 Portal. This manual has the layout of the RS record only. For federal file formatting information ● SSA Publication NO. 42-007 for W-2 ● SSA Publication NO. 42-014 for W-2c ● IRS Publication 1220 for W-2G and 1099s Common Filing Errors to Avoid ● EFW2/EFW2c file does not contain Carriage Return/Line Feeds (CR/LF). ● The 9-digit State Employer Account Number contains a non-numeric character, most likely a hyphen or dash. ● File contains truncated SSNs (xxx-xx-1234). ● The file contains no data. ● The file contains lines without data. ● There are unassigned spaces in the file. ● Data file not in text format (.txt). ● RA Record: Submitter Record was not found. ● RA Record: Submitter Record is missing submitter's contact name and telephone number. ● RE Record: Employer Record was not found. ● RE Record: Incorrect Tax Year in the data. ● RW Record is missing an RS record present for each file. ● No corresponding RW Record–Cannot locate the Wage Record, which contains all employee information. ● RS Record: No State Code in the file – One of the two locations is missing the valid South Carolina state code (45). ● RS Record: File does not contain a State Employer Account Number. The remaining spaces should be filled with blank spaces. ● No corresponding RS Record – The Supplemental Record does not contain the state information. This record is not required on the federal level but is required by South Carolina. ● The file contains data after the Final Record (RF Record). ● RF Record: Final Record was not found. ● The data file is incomplete (RA through RF records). ● W-2s were filed by paper and electronically. Do not file paper W-2s if you are also submitting them electronically. 8 SCDOR |RS-1 W2/1099 Filing Instructions South Carolina: RS--State Record State Required Fields are checked. Field Name Location Length Record Identifier 1-2 2 Employee Last Name 49-68 20 ZIP Code 141-145 5 Optional Code 195-196 2 Date of Separation 235-242 8 State Income Tax Withheld 287-297 11 State Code 3-4 2 Taxing Entity Code 5-9 5 Social Security Number 10-18 9 Employee First Name 19-33 15 Employee Middle Name/Initial 34-48 15 Location Address 73-94 22 Delivery Address 95-116 22 City 117-138 22 State Abbreviation 139-140 2 ZIP Code Extension 146-149 4 Blank 150-154 5 Foreign State/ Province 155-177 23 Foreign Postal Code 178-192 15 Country Code 193-194 2 Reporting Period 197-202 6 State Quarterly Unemployment Insurance Total Wages 203-213 11 State Quarterly Unemployment Insurance Total Taxable Wages 214-224 11 Number of Weeks Worked 225-226 2 Date First Employed 227-234 8 Blank 243-247 5 State Employer Account Number* 248-267 20 Blank 268-273 6 Other State Data 298-307 10 Tax Type Code 308 1 Local Taxable Wages 309-319 11 Suffix 69-72 4 Supplemental Supplemental Data 1 Data 2 338-412 413-487 75 75 Blank 488-512 25 9 Carriage Return/Line Feed 513 1 274-275 2 State Taxable Wages 276-286 11 Local Income Tax Withheld 320-330 11 State Control Number 331-337 7 State Code * State Employer Account Number - See position specifications on page 12 SCDOR |RS-1 W2/1099 Filing Instructions South Carolina: RS Record Specification Location 1-2 3-4 Field Record Identifier State Code Length 2 2 5-9 10-18 Taxing Entity Code 5 Social Security Number (SSN) 9 19-33 Employee First Name 15 34-48 Employee Middle Name or Initial 15 49-68 Employee Last Name 20 69-72 Suffix 4 73-94 Location Address 22 95-116 Delivery Address 22 117-138 City 22 139-140 State Abbreviation 2 141-145 Zip Code 5 10 Specifications Constant "RS" Enter the appropriate postal Numeric Code (See Appendix A) Fill with blanks Enter the employee's full Social Security number as shown on the original/replacement Social Security card issued by the Social Security Administration If the SSN is not available, enter zeros Enter the employee's first name as shown on their Social Security card Left justify and fill with blanks If applicable, enter the employee's middle name or initial exactly as shown on their Social Security card Left justify and fill with blanks Otherwise, fill with blanks Enter the employee's last name as shown on the social security card Left justify and fill with blanks If applicable, enter the employee's alphabetic suffix For example: SR, JR Left justify and fill with blanks Otherwise, fill with blanks Enter the employee's location address (Attention, Suite, Room Number, etc.) Left justify and fill with blanks Enter the employee's delivery address Left justify and fill with blanks Enter the employee's city Left justify and fill with blanks South Carolina RS Record Specification Enter the employee's state Use a postal abbreviation as shown in Appendix A For a foreign address, fill with blanks Enter the employee's zip code For a foreign address, fill with blanks SCDOR |RS-1 W2/1099 Filing Instructions Location 146-149 150-154 155-177 178-192 193-194 195-196 197-202 203-213 214-224 225-226 227-234 235-242 243-247 Field Zip Code Extension Length 4 Specifications Enter the employee's four-digit extension of the Zip Code If not applicable, fill with blanks Blank 5 Fill with blanks, Reserved for SSA use Foreign State/Province 23 If applicable, enter the employee's foreign state/province Left justify and fill with blanks Otherwise, fill with blanks Foreign Postal Code 15 If applicable, enter the employee's foreign postal code Left justify and fill with blanks Otherwise, fill with blanks Country Code 2 If the employee resides in one of the following, fill with blanks • One of the 50 states of the USA • District of Columbia • Military Post Office (MPO) • American Samoa • Guam • Northern Mariana Islands • Puerto Rico • Virgin Islands Locations 195 to 267 Apply to Unemployment Reporting Optional Code 2 Spaces Reporting Period 6 Enter the last month and 4 digit year for the calendar quarter for which this report applies; e.g., "032020" for January-March of 2020 State Quarterly 11 Right justify and zero fill Unemployment Insurance Total Wages State Quarterly 11 Right justify and zero fill Unemployment Insurance Total Taxable Wages Number of Weeks Worked 2 Spaces Date First Employed 8 Enter the month, day, and four digit year, e.g., "01012020" Date of Separation 8 Enter the month, day, and four digit year e.g., "12312020" Blank 5 Fill with blanks, Reserved for SSA use 11 SCDOR |RS-1 W2/1099 Filing Instructions Location 248-267 268-273 274-275 276-286 287-297 298-307 308 309-319 320-330 331-337 338-412 413-487 488-512 513 Field State Employer Account Number Length 20 Specifications SC Withholding File Number (NOT the SC unemployment account number) Empty spaces, fill with blanks Blank 6 Fill with blanks, Reserved for SSA use Locations 274 to 337 Apply to Income Tax State Code 2 Enter the SC state Numeric Code 45 (See Appendix A) State Taxable Wages 11 Right justify and zero fill State Income Tax Withheld 11 Right justify and zero fill Other State Code 10 Spaces Tax Type Code 1 Space Local Taxable Wages 11 Spaces Local Income Tax Withheld 11 Spaces State Control Number 7 Optional Supplemental Data 1 75 To be defined by user Supplemental Data 2 75 To be defined by user Blank 25 Fill with blanks, Reserved for SSA use End of Line Marker 1 Carriage Return/Line Feed (CR/LF) 12 SCDOR |RS-1 W2/1099 Filing Instructions Appendix A: Postal Abbreviations and Numeric Codes State Abbreviation Numeric Code Alabama AL 01 Alaska AK 02 Arizona AZ 04 Arkansas AR 05 California CA 06 Colorado CO 08 Connecticut CT 09 Delaware DE 10 District of Columbia DC 11 Florida FL 12 Georgia GA 13 Hawaii HI 15 Idaho ID 16 Illinois IL 17 Indiana IN 18 Iowa IA 19 Kansas KS 20 Kentucky KY 21 Louisiana LA 22 Maine ME 23 Maryland MD 24 Massachusetts MA 25 Michigan MI 26 Minnesota MN 27 Mississippi MS 28 Missouri MO 29 State Abbreviation Numeric Code Montana MT 30 Nebraska NE 31 Nevada NV 32 New Hampshire NH 33 New Jersey NJ 34 New Mexico NM 35 New York NY 36 North Carolina NC 37 North Dakota ND 38 Ohio OH 39 Oklahoma OK 40 Oregon OR 41 Pennsylvania PA 42 Rhode Island RI 44 South Carolina SC 45 South Dakota SD 46 Tennessee TN 47 Texas TX 48 Utah UT 49 Vermont VT 50 Virginia VA 51 Washington WA 53 West Virginia WV 54 Wisconsin WI 55 Wyoming WY 56 *Use on RS State Wage Record only. U.S Territories and Possessions and Military Post Offices Territories and Possessions American Samoa Guam Northern Marina Islands Puerto Rico Virgin Islands Abbreviation AS GU MP PR VI Military Post Offices formerly APO and FPO The Pacific Canada, Europe, Africa and Middle East Central and South America 13 Abbreviation AP AE AA SCDOR |RS-1 W2/1099 Filing Instructions
Form RS-1
More about the South Carolina Form RS-1 Corporate Income Tax TY 2023
We last updated the Instructions and Specifications for Filing Forms W-2 in January 2024, so this is the latest version of Form RS-1, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form RS-1 directly from TaxFormFinder. You can print other South Carolina tax forms here.
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TaxFormFinder has an additional 68 South Carolina income tax forms that you may need, plus all federal income tax forms.
Form Code | Form Name |
---|---|
Form WH-1612 | Transmittal Form for W2s or 1099s Submitted by CD-ROM or Paper |
Form CL-1 | Initial Annual Report of Corporations |
Form I-349 | Schedule for Business Closure or Organizational Change |
Form SC1120I | Information and Instructions for C and S Corporation Tax Returns |
Form I-309 | Nonresident Shareholder or Partner Affidavit and Agreement Income Tax Withholding |
View all 69 South Carolina Income Tax Forms
Form Sources:
South Carolina usually releases forms for the current tax year between January and April. We last updated South Carolina Form RS-1 from the Department of Revenue in January 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of South Carolina Form RS-1
We have a total of twelve past-year versions of Form RS-1 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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While we do our best to keep our list of South Carolina Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.