South Carolina SC Withholding Quarterly Tax Return

SC Withholding Quarterly Tax Return
Form WH-1605
Withholding Tax Returns
WHAT’S NEW FOR
WITHHOLDING TAX?
• Withholding Tables and the SC W-4 are
available online and updated annually.
• Remember to submit your W-2s with
SC income to the SCDOR.
Skip the paper and upload using MyDORWAY!

Manage your tax accounts online for FREE!

Fast. Easy. Secure.
One-stop shop!

Manage your tax accounts all in one place
• Review your payment history
• Immediate access to correspondence
• Easily update your account information
• View your past returns and application submissions
+ more!

Why MyDORWAY?

• 24/7 account access
• Make ACH debit or credit card payments
with no convenience fees
• Receive immediate confirmation for transactions
• Automatic calculations reduce errors
• Control who has access to your tax accounts
• Always know you’re using the most up-to-date forms

Ready to sign up for MyDORWAY?
Visit MyDORWAY.dor.sc.gov to get started.
You’ll need your FEIN or SSN, SCDOR File Number, and a Letter ID or copy of your last return.
Tutorials are available at dor.sc.gov/MyDORWAY

Want more information about Withholding Taxes? Visit dor.sc.gov/withholding

1350

WH-1605

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE
dor.sc.gov

SC WITHHOLDING QUARTERLY TAX RETURN

Place an X in all boxes that apply.
Change of Address
AMENDED
(Make changes to
Return
address below)

SC Withholding File Number
Close Withholding Account
Date

(Rev. 8/29/23)
3129

Quarter
1st quarter
Jan, Feb, Mar
2nd quarter
Apr, May, Jun

Business name and address

3rd quarter
Jul, Aug, Sep

FEIN

DO NOT USE FOR
4TH QUARTER

Year

(Use WH-1606)
File and pay online at MyDORWAY.dor.sc.gov.
Do not mail when filing online.

ATTACH CHECK HERE

You must file WH-1605 even if you withheld no SC Income Tax during the quarter. Do not enter negative numbers.
All cent fields must be completed using numbers (.00 - .99).

Quarterly SC Income Tax
1. Quarterly SC Income Tax withheld from all sources . . . . . . . . . . . . . . . . . . . . . 1.

.

2. Quarterly SC Income Tax deposits or payments previously made . . . . . . . . . 2.
(SC payments must be made at the same time as federal payments)

.

3. REFUND: If line 2 is greater than line 1, enter the difference on line 3 . . . . . . . . . . . 3.
SKIP LINES 4-6. DO NOT PAY THIS AMOUNT.

.

4. TAX DUE: If line 2 is less than line 1, enter the difference on line 4. . . . . . . . . . . . . . 4.

.

5. Penalty $

. . . . . . . . . . . . . . . . . . . . . . . . . . 5.

.

6. Total SC Income Tax, penalty, and interest due
Add line 4 and line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . BALANCE DUE 6.

.

Interest $

Mail to:
Balance due: SCDOR, Withholding, PO Box 100161, Columbia, SC 29202
Refunds or zero tax: SCDOR, Withholding, PO Box 125, Columbia, SC 29214-0004
Attach payment to this return. Make check payable to SCDOR and write the SC Withholding File Number and quarter in the memo.

Do not include the WH-1601 coupon.
I authorize the Director of the SCDOR or delegate to discuss this return, attachments, and related tax matters with a preparer.

Yes

No

Preparer's name ________________________ Phone number ___________________________

Under penalty of law, I certify that this information is correct, true, and complete to the best of my knowledge.

Sign
Here

Signature

Name

Title

Date

Email

Phone

31291073

INSTRUCTIONS

(Rev. 1/9/24)

The fastest, easiest way to file this return and make your payment is using MyDORWAY, our free online tax portal. If
you've never created a MyDORWAY account, get started at dor.sc.gov/MyDORWAY-signup.
Do not mail this form when filing online.
Due dates:

First Quarter (Jan - Mar)..............April 30
Second Quarter (Apr - Jun)..........July 31

Third Quarter (Jul - Sep)...............October 31
Fourth Quarter (Oct - Dec).......Use WH-1606

Do not use the WH-1605 to file your fourth quarter return. Use the WH-1606 for fourth quarter.
You must file a return even if no SC Income Tax has been withheld during the quarter. You must file a WH-1606 if the
account was open for any portion of the calendar year.
Quarterly SC Income Tax information:
Line 1 Enter total quarterly SC Income Tax withheld from all sources. Enter corrected amount if filing an amended
return.
Line 2 Enter total quarterly SC Income Tax deposits or payments previously made. For amended return, include amount
paid with original WH-1605.
Line 3 If line 2 is greater than line 1, enter the amount of refund. Skip lines 4-6.
Line 4 If line 2 is less than line 1, enter the amount of tax due.
Line 5 Enter the amount of penalty and interest due if applicable. Visit MyDORWAY.dor.sc.gov for a penalty and
interest calculator.
Line 6 Enter the net SC Income Tax, penalty, and interest due.
To avoid delays in processing your return:
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Remember, amounts withheld from employees on W-2s cannot be refunded to employers.
Use black ink only.
Do not staple attachments.
Write all numbers clearly. Always include cents. (examples: 20.13, 19.00)
Do not put slashes, dashes, dollar signs, or commas on the amount lines.
Sign the return. The signature must be from a person authorized to act on behalf of the Withholding agent.
Sign your check and include the written dollar amount.
Attach payment for the full amount due to this return. Do not include a WH-1601 coupon.
Mail to the correct address.
• Balance due: SCDOR, Withholding, PO Box 100161, Columbia, SC 29202
• Refunds or zero tax: SCDOR, Withholding, PO Box 125, Columbia, SC 29214-0004

Authorization and signature:
Check the box for release of confidential information and provide your preparer's name and phone number. This
authorizes the Director of the SCDOR or delegate to discuss this return, its attachments, any notices, adjustments or
assessments with the preparer.
For more information, visit dor.sc.gov/tax/withholding.