South Carolina Batch Filing Program for Withholding Quarterly Tax Return

Batch Filing Program for Withholding Quarterly Tax Return
Form WH-405
Batch
Withholding
Program
FILE SPECIFICATIONS, PROCESSING CRITERIA, AND RECORD LAYOUTS FOR ELECTRONIC FILING
South Carolina Department of Revenue | dor.sc.gov | August 2021

Contents
Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1
	

Batch Withholding - What’s New. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1

	Purpose. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1
	

Who May Participate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  1

Important Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2
	Overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2
	

Application and Testing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  2

	

Filing Requirements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  3

	

Submitting W-2s and 1099s . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  3

	

How To Avoid Errors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  4

Electronic Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  5

	

Section 01 - Secure Managed File Transfer Instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  5

	

Overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  5

	

User Registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  5

	

Submitting the File. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  9

	

Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

	

Section 02 - File Processing Criteria. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

	

.01  - Explanation of Records Contained in the Reporting File. . . . . . . . . . . . . . . . . . . . . . . . . 12

	

.02  - Explanation of the Reporting Agent Data SA Record. . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

	

.03  - Explanation of the Employer Tax Return SE Record. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

	

.04  - Explanation of the End-of-File Total ST Record.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

	

Section 03 - Record Layouts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

	

.01  - Reporting Agent SA Record Layout . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

	

.02 - Employer Tax Return SE Record Layout.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

	

.03 - End-of-File Total ST Record Layout . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

Sample Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
	

WH-1614  - Application for Batch Filing of Withholding Quarterly Tax Returns. . . . . . . . . . . . . 19

	

WH-1615  - Transmittal Document for Batch Filing of Withholding Quarterly Tax Returns. . . . 20

Introduction
Batch Withholding - What’s New
• You	now	only	need	to	file	10	returns	per	quarter	to	be	eligible	for	the	Batch	Withholding
Program. The previous requirement was 25 returns per quarter.
• New	file	naming	convention	for	the	Batch	file:	The	file	should	be	named	with	the	name	of
the	company	submitting	the	Batch	file	and	the	date	the	file	is	being	submitted	(MMDDYYYY
format). Example:	CompanyName07192021.txt
• New	file	naming	convention	for	the	Backup	Report	file	to	match	the	Batch	file	name.
Example:	CompanyName07192021.pdf
• Updated	information	guide	with	additional	clarifications.
• PSP/Return	Preparers/Reporting	Agents	are	now	referred	to	as	Batch	Filers.
• Streamlined	processes	for	filing	multiple	like	returns	(WH-1605	or	WH-1606)
and	periods	in	one	file.
• Amended	like	returns	(WH-1605	or	WH-1606)	can	be	filed	in	this	process	along	with
original	like	returns.
• The	Application	for	Batch	Withholding	(WH-1614)	and	Transmittal	Document	for	Batch
Withholding	(WH-1615)	are	now	fillable	forms.
▪ Samples	of	these	forms	are	included	at	the	end	of	this	guide.	The	fillable
Batch	Withholding	forms	and	other	information	are	now	easily	accessible	at
dor.sc.gov/batchwithholding.

Purpose
Tax preparers who file 100 or more returns for a tax period for the same year are required to file all
returns electronically (SC Code Section 12-54-250(F)(1)). If you fail to comply, you may be penalized
$50 for each return.
The Batch Withholding Program is for return preparers to register as a Batch Filer for filing South
Carolina Withholding Tax returns. This is considered an electronic method of filing and meets the
electronic mandate requirement. This program prevents lost or misfiled returns, which reduces the
number of notices received by taxpayers. The Batch Filer will receive an email confirmation of
file acceptance.

Who May Participate
Anyone who files 10 or more South Carolina Withholding returns is eligible to register as a Batch
Filer and participate in the Batch Withholding Program.  

1

SCDOR | Batch Withholding Program

Important Information
Overview
You can file these returns through the program:
•	 SC Withholding Quarterly Tax Return (WH-1605)
•	 SC Withholding Fourth Quarter/Annual Reconciliation Tax Return (WH-1606)
•	 Amended WH-1605 or WH-1606 returns
You cannot:
•	 File using this program if you are not approved as a Batch Filer.
▪	 You must have submitted an application, submitted a test file, and been
notified the test was successful.
•	 File using this program if you do not have accurate nine-digit SC Withholding file
numbers for each employer included in the filing.
•	 You can make payments on MyDORWAY instead.

Application and Testing
•	 To participate, email your completed Application for Batch Withholding (WH-1614)
to the SCDOR at [email protected].
•	 When your application is approved, you will be allowed to email a test file using a
secure email process.
•	 Each time you email a test file to the SCDOR, include Transmittal Document for
Batch Withholding (WH-1615) and the corresponding Backup Report. See the
Filing Requirements section for additional test file requirements. The file must
contain valid data.
•	 We will send a notification to the email address you used to submit the test file to
inform you of any errors.
•	 Once your test file has been successfully processed, you will receive an email with
an invitation to register for the SCDOR’s Managed File Transfer (MFT) process	 	
using GoAnywhere.

2

SCDOR | Batch Withholding Program

Filing Requirements
In order to make sure your file is processed correctly, keep these requirements in mind:
•	 Only one type of return, WH-1605 or WH-1606, may be included in a file. You can
include amended returns for that return type as well.
•	 All records must contain a valid nine-digit SC Withholding file number.
•	 After you’ve submitted your file, you must email a Transmittal Document for Batch
Withholding (WH-1615) and Backup Report to [email protected]. The
Backup Report should be in order of SC Withholding file number and contain:
▪	 SC Withholding file number
▪	 FEIN
▪	 Business name
▪	 Total tax withheld
▪	 Total payments
•	 Your files must be named correctly and in the correct format:
▪	 Batch files must be in .txt format. PDFs and other file types will not be processed.
▪	 Backup Reports are preferred in PDF format.
▪	 Both your Batch file and Backup report should be named with your Batch Filer
company name and the date you’re submitting the file in MMDDYYYY format.
–	 Do not include spaces or special characters.
–	 Example:	
									
Batch file: CompanyName07192021.txt	 	
	
	
	
	
Backup Report: CompanyName07192021.pdf
⚠ If your quarterly file is rejected, the entire file must be resubmitted.

Submitting W-2s and 1099s
You can electronically file W-2s using the W-2 Portal at MyDORWAY.dor.sc.gov. You are required to
file W-2s electronically with the SCDOR if you are required to file W-2s electronically with the IRS.
Electronic filing of 1099s is not currently available. The SCDOR accepts 1099 submissions by CD-ROM
or paper. Only 1099s that have SC Withholding Tax should be submitted to the SCDOR.  
Refer to the Instructions and Specifications for Filing W-2s (RS-1), available at dor.sc.gov/forms for
additional information.

3

SCDOR | Batch Withholding Program

How to Avoid Errors
•	 Payroll service providers or other return preparers (Batch Filers) must be registered in
MyDORWAY as a third party preparer.
•	 File name and Backup Report name must be your Batch Filer company name and
submission date (MMDDYYYY).
▪	 Do not include spaces in the reporting file name.
▪	 The length of the reporting file name must be 50 characters or less.
▪	 The Batch file extension must be .txt.
▪	 The Backup Report extension must be .pdf.
•	 Make sure your Backup Report contains all the required information as listed in the
Filing Requirements section.
•	 Verify the SC Withholding file numbers are correct.
▪	 Ask your clients for the Withholding Agent Account Information letter (WH-101) to
verify. This letter has the assigned SC Withholding file number.
▪	 Do not use a dash in the SC Withholding file number.
▪	 Do not use a Federal Employer ID number (FEIN) as your SC Withholding file number.
•	 The number of characters should not exceed field length given in Specifications.
•	 Do not use special characters in the file data.
•	 Do not include negative numbers in the file for any field.
•	 Only include one SA (reporting agent) record per file.
▪	 The SA record must be the first record in the file.
•	 Only include one ST (end-of-file total) record per file.
▪	 The ST record must be the last record in the file.
•	 Only include one SE (employer tax return) record per Withholding file number.
▪	 The ST record fields are totals for each field in the SE record file specifications.
•	 Use the current Transmittal Document for Batch Withholding (WH-1615).
•	 “Type Form Filed” field must be WH1605 for 1st, 2nd, and 3rd quarters; WH1606 for
4th quarter only.

4

SCDOR | Batch Withholding Program

Electronic Reporting
Section 01 - Secure Managed File Transfer Instructions
Overview
GoAnywhere is the SCDOR’s file transfer platform for the Batch Withholding program. The following
guide includes instructions on how to register and submit files using GoAnywhere.
Minimum Browser Requirements
•	 Google Chrome is the preferred web browser, but any browser that supports HTML5
can be used.
•	 Cookies and JavaScript need to be enabled. JavaScript needs to be at least JRE 1.6.
•	 Enable popups for https://mft.dor.sc.gov/.
Access Requirements
•	 If you do not have a GoAnywhere user ID and password, you must contact 	
[email protected] to request access.

User Registration
1.	 If you are a first time user, you will receive an invitation request email, which you will
need to complete your registration. This email will be from SCDOR MFT or GoAnywhere
Application Support; you may need to check your junk mail as well.	
	
	
⚠This request will expire after 96 hours. Email [email protected] if your link expires.

2.	 Click the “Register Here” link, or copy and paste the provided URL, to access
GoAnywhere and begin the registration process.

5

SCDOR | Batch Withholding Program

3.	 Step one prompts you to enter your email address.

4.	 In step two, you will verify your email address. You will receive an email with a
verification code, which you should then copy and paste into the verification code box
and select “Next”.

6

SCDOR | Batch Withholding Program

5.	 You will enter your login credentials and contact information in step three.
•	 Information marked with an asterisk (*) is required
•	 Passwords must meet the following requirements:
▪	 Must be at least 14 characters long
▪	 Must have at least one of all of the following:
–	 Uppercase letter (ABC)
–	 Lowercase letter (abc)
–	 Number (123)
–	 Special character. The only special characters allowed are		
!~@#$%^&*()-_=+<>?\/;:[]{},.
▪	 Must not match any of the last 24 passwords

7

SCDOR | Batch Withholding Program

6.	 After you click submit, you will be routed to the screen below. You will not be able to log
in until your registration has been approved. Please allow up to 48 hours for approval.

7.	 Once your registration has been approved, you will receive an Account Approval
Notification email. You are now able to log in and use GoAnywhere.
Important Reminders
•	 You will be required to reset your password every 60 days.
•	 After 90 days of no activity, you account will be disabled.
•	 To prevent any unauthorized use of your username and password, always remember
to log off completely when you’re done working or when leaving the computer for any
length of time. This includes closing the browser.
Navigation
•	 You can navigate throughout GoAnywhere using the menus on the top and 				
left of your screens.

8

SCDOR | Batch Withholding Program

Submitting the File
Files are submitted using GoAnywhere. If you do not have a GoAnywhere user name and password,
request access by emailing [email protected].
1.	 Access GoAnywhere by visiting https://mft.dor.sc.gov.
2.	 You will be prompted to log in.
3.	 After logging in, select “Files” from the homepage.

4.	 Select the folder for program for Batch Withholding.
•	 WITHHOLDING > EWH

5.	 Click the “Upload” button and browse your computer for the file you want to submit.

9

SCDOR | Batch Withholding Program

6.	 Once you have selected the appropriate file, the uploaded file will be listed in the folder
along with the size of the file and the time and date it was uploaded.

⚠Seeing the file in GoAnywhere only means the file was uploaded, not that it
was processed successfully.
7.	 Once the file transfer is complete, you must email your completed WH1615 and backup
report to [email protected].

Definitions
Alpha (Alpha)
The field format type of specific fields in the record layout. Valid values are: A-Z. This (Alpha)
field must be left-justified, and space-filled-to-the-right.
Alphanumeric (A/N)
The field format type of specific fields in the record layout. Valid values are: A-Z and 0-9. This
(A/N) field must be left-justified, and space-filled-to-the-right.
ASCII
American Standard Code for Information Interchange. One of the acceptable character sets used
for electronic processing of data.
Block
Physical Record typically made up of logical records.
Character Set
A group of unique electronic definitions for all letters, numbers and punctuation symbols;
example: EBCDIC, ASCII.
EBCDIC
Extended Binary Coded Decimal Interchange Code. One of the acceptable character sets used
for electronic processing of data.
10

SCDOR | Batch Withholding Program

FEIN
Federal Employer Identification Number
Electronic Filing
The filing (reporting) of tax returns by file transfer/transmission of the Reporting file over an
acceptable network link between the Reporting Agent’s site and the SCDOR.
MFT
Managed File Transfer
Numeric (Num)
The field format type of specific fields in the record. In this publication, valid values: only 0-9.
Fields designated (Num) must be unpacked, unsigned, right-justified, and zero-filled on the left.
Numeric (Num$)
The field format type of specific fields in the record. Valid values: 0-9. In this publication, Num$
is a money field and must include dollars and cents with an implied decimal position. Fields
designated (Num$) must be unpacked, unsigned, right-justified, and zero-filled on the left.
Reporting Agent
Person responsible for preparing and filing the quarterly returns. In this publication, may also be
referred to as Payroll Provider or Batch Filer.
Reporting File
Contains the Employer Withholding Tax Returns being reported (filed) to the SCDOR by the
Reporting Agent during this quarterly cycle. This can be a test or production file.
SCDOR
South Carolina Department of Revenue
SC Withholding File #
South Carolina Withholding file number (nine-digit number). This number identifies the
employer to SCDOR systems.

11

SCDOR | Batch Withholding Program

Section 02 - File Processing Criteria
02.01 - Explanation of Records Contained in the Reporting File
File Name:
SCWTXRET
Record Name
REPORTING AGENT
DATA RECORD

Description:
South Carolina Withholding Quarterly Tax Return Reporting File
Identifier
SA

Records/File

Description

1

The SA record identifies the organization reporting the
Withholding Tax Returns to SCDOR. This record can appear
only once on the reporting file and it must be the first record.

EMPLOYER TAX RETURN
DATA RECORD

SE

ST

Multiple
(Only 1 SE
Record/
Employer
Reporting
Period)

1

The SE record identifies the Employers Withholding Tax Return
(tax data for the reporting period). An SE record must be
present for each employer account for the period reported.
While multiple SE records can appear on the file, there can
only be one SE record per employer/reporting period. A
“zero” return must be filed if no state tax has been withheld
during the quarter in order to keep the account open and
prevent a delinquent notice from being issued. All money
fields in this record must include dollars and cents with an
implied decimal and must be right-justified and zero-filled.
The ST record contains the aggregate totals for all tax data
reported in the SE records. It must be the last record on the
file. All money fields in this record must include dollars and
cents with an implied decimal and must be right-justified and
zero-filled.

12

SCDOR | Batch Withholding Program

02.02  - Explanation of the Reporting Agent Data SA Record
The Reporting Agent Data Record (SA) identifies the Reporting Agent who prepares and submits the
Withholding file to SCDOR. (See Section 03.01 for complete field descriptions and character positions).
•	
•	
•	
•	

The SA record must be the first data record on the file. (Only one per file.)
The SA record must precede the first SE Employer Tax Record.
All fields in the record are required.
Fields designated as “Alpha” or “A/N” must be left-justified and space-filled-to-right.
Special Characters may only be used in the Name, Street Address, and City fields. All
unused alpha and alphanumeric fields must be space-filled.
•	 Fields designated “Num” must be unpacked, unsigned, right-justified, and zero-filled-toleft. The only valid values are 0-9. No special characters allowed. All unused numeric
fields must be zero-filled.
•	 The record length must be 300 bytes/characters.
•	 Errors in the data or structure of this SA record could prevent processing of the file.

02.03  - Explanation of the Employer Tax Return SE Record  
The Employer Tax Return Record (SE) contains the quarterly tax information for each employer
reported by the Reporting Agent. The number of SE records appearing on the file depends on the
number of taxpayers represented: one tax return for each SC Withholding file number for each
quarter reported. (See Section 03.02 for complete field descriptions and character positions).
•	 Only the WH-1605 and WH-1606 may be submitted. Only one form type may be
present in a file.
•	 Multiple SE records may be present on the file. (Only one SE record for each SC
Withholding file number for each quarter reported).
•	 The first SE record must follow the SA record on the file.
•	 The last SE record must be followed by the End-of-File Total Record (ST).
•	 Do not use special characters in any field in this record.
•	 All fields in the record are required.
•	 Fields designated as “Alpha” or “A/N” must be left-justified and space-filled-to-right. All
unused alpha and alphanumeric fields must be space-filled.
•	 All money fields (designated as “Num$”), must contain dollars and cents with an implied
decimal. They must be unpacked, unsigned, right-justified, and zero-filled-to-left. The
only valid values are 0-9. No special characters allowed. All unused money fields must
be zero-filled.
13

SCDOR | Batch Withholding Program

•	 Numeric fields containing no dollar amounts (designated as “Num”), must be unpacked,
unsigned, right-justified, and zero-filled-to-left. The only valid values are 0-9. No special
characters allowed. All unused numeric fields must be zero-filled.
•	 The record length must be 300 bytes/characters.
•	 Errors in the data or structure of this SE record could prevent processing of the file. Only the
WH-1605 and WH-1606 may be submitted. Only one form type may be present in a file.

02.04  - Explanation of the End-of-File Total ST Record  
The End-of-File Total Record (ST) contains a count of all SE records appearing on the file and
aggregate totals for each money field required to be reported on the SE records. (See Section
03.03 for complete field descriptions and character positions).
•	
•	
•	
•	
•	
•	

•	

•	
•	

The ST record must be the last data record on the file. (Only one per file.)
The ST record must follow the last SE record on the file.
Do not use special characters in any field in this record.
All fields in the record are required.
Fields designated as “Alpha” or “A/N” must be left-justified and space-filled-to-right. All
unused alpha and alphanumeric fields must be space-filled.
All money fields (designated as “Num$”), must contain dollars and cents with an implied
decimal. They must be unpacked, unsigned, right-justified, and zero-filled-to-left. The
only valid values are 0-9. No special characters allowed. All unused money fields must
be zero-filled.
Numeric fields containing no dollar amounts (designated as “Num”), must be unpacked,
unsigned, right-justified, and zero-filled-to-left. The only valid values are 0-9. No special
characters allowed. All unused numeric fields must be zero-filled.
The record length must be 300 bytes/characters.
Errors in the data or structure of this ST record could prevent processing of the file.

14

SCDOR | Batch Withholding Program

Section 03 - Record Layouts
03.01  - Reporting Agent SA Record Layout
This record must be the first data record on the file (one SA record per file).
Location

Field/Element

Type

Length

Hard
Coded

Definition

1-2

Record Identifier

Alpha

2

Yes

Constant ‘SA’ Reporting Agent Data Record

3-10

Filing Program Name

Alpha

8

Yes

Filing Program Identifier: Constant ‘SCWHBTCH’

11-12

Filing Media

Alpha

2

Filing Media:
FT-FT Server

13-20

File Creation Date

Num

8

File Creation Date (CCYYMMDD)

21-29

Agent
FEIN

Num

9

Agent - Federal Employer ID# (FEIN) numeric
digits only - omit hyphens

30-69

Agent Name

A/N

40

Agent - Name
left justify, space fill (spaces)

70-99

Agent
Street Address

A/N

30

Agent - Street Address
left justify, space fill (spaces)

100-124

Agent City

A/N

25

Agent - City
left justify, space fill (spaces)

125-126

Agent State

Alpha

2

Agent - State Code
use standard postal abbreviation

127-131

Agent Zip Code

Num

5

Agent - Zip Code
numeric only - zero fill if not available

132-135

Agent Zip Code + 4

Num

4

Agent - Zip Code + 4
numeric only - zero fill if not available

Reserved for SCDOR Use
136-300

Filler

Num

165

Yes

15

Reserved for SCDOR use (zero fill)

SCDOR | Batch Withholding Program

03.02 - Employer Tax Return SE Record Layout
A separate Code SE record must be present for each employer account. (one or more employer
records per file) Num$ - Money fields must include dollars and cents with an implied decimal and
must be right-justified/zero-filled.

Location

Field/Element

Type

Length

Hard
Coded
Yes

Definition

1-2

Record Identifier

Alpha

2

Constant ‘SE’ Employer Tax Return Data Record

3-11

SC Withholding File #
(with check-digit)

Num

9

Employer - SC Withholding file number (9 digit
number) numeric digits only - omit hyphens

12-20

FEIN

Num

9

Employer - Federal Employer ID# (FEIN) numeric
digits only - omit hyphens

21-26

Type Form Filed

A/N

6

Type of Withholding Form Filed:
‘WH1605’ - Qtrly Return; ‘WH1606’ - 4th Qtr/
Annual

27-27

Amended Indicator

Num

1

Enter “0” for original. Enter “1” for amended

28-33

Filing Period Covered
(from)

Num

6

Filing Period for the Return (first month in QTR)
Format: CCYYMM

34-39

Filing Period Covered
(to)

Num

6

Filing Period for the Return (last month in QTR)
Format: CCYYMM

QUARTERLY STATE INFORMATION
Note: You must a file a return with all zeros if no state tax has been withheld during the quarter in order to keep the
account open and prevent a delinquent notice from being issued.
40-50

Sate Tax Withhold

Num$

11

State Tax Withheld from all Sources

51-61

State Deposits

Num$

11

State Deposits or Payments

62-72

Net State Refund

Num$

11

Net State Refund

73-83

Net State Tax Due

Num$

11

Net State Tax Due

84-94

Pen & Int Due

Num$

11

Penalty and Interest Due

95-105

Net Due

Num$

11

Net Due = State Tax + Penalty + Interest Due

16

SCDOR | Batch Withholding Program

Location

Field/Element

Type

Hard
Coded

Length

Definition

ANNUAL SC STATE RECONCILIATION INFORMATION
This section must be completed for WH-1606. Zero fill for WH-1605.
106-116
117-127
128-138

1st Quarter Tax
Withheld
2nd Quarter Tax
Withheld
3rd Quarter Tax
Withheld

Num$

11

First Quarter Recap - Jan - Mar

Num$

11

Second Quarter Recap - Apr - Jun

Num$

11

Third Quarter Recap - Jul - Sep

139-152

Annual Tax Withheld

Num$

14

Annual Total of SC State Income Tax Withheld

153-166

Annual Wages

Num$

14

Annual Total of SC Wages Reported

167-172

Annual Wage & Tax
Statements

Num

6

Annual Total Number of Wage & Tax Statements
W-2s and (1099s with state tax withheld)

Reserved for SCDOR Use
173-300

Filler

Num

128

Yes

17

Reserved for SCDOR use (zero fill)

SCDOR | Batch Withholding Program

03.03 - End-of-File Total ST Record Layout
This total record must be the last data record on the file (one total record per file).  
Num$ - Money fields must include dollars and cents with an implied decimal and must be rightjustified/zero-filled.

Location
1-2

Field/Element
Record Identifier

Type

Length

Hard
Coded

Alpha

2

Yes

Definition
Constant ‘ST’ Total Record

COUNT OF NUMBER OF EMPLOYER TAX RETURNS SUBMITTED ON THIS FILE
3-8

Number of SE Records

Num

Count of the Number of Employer Tax Returns
on File

6

AGGREGATE TOTALS OF QUARTERLY STATE INFORMATION SUBMITTED
9-20

State Tax Withheld

Num$

12

State Tax Withheld from all Sources

21-32

State Deposits

Num$

12

State Deposits or Payments

33-44

Net State Refund

Num$

12

Net State Refund

45-56

Net State Tax Due

Num$

12

Net State Tax Due

57-68

Pen & Int Due

Num$

12

Penalty and Interest Due

69-80

Net Due

Num$

12

Net Due = State Tax + Penalty + Interest Due

AGGREGATE TOTALS OF ANNUAL STATE RECONCILIATION INFORMATION SUBMITTED
Include if you have information or zero fill.
81-92
93-104
105-116

1st Quarter Tax
Withheld
2nd Quarter Tax
Withheld
3rd Quarter Tax
Withheld

Num$

12

First Quarter Recap - Jan - Mar

Num$

12

Second Quarter Recap - Apr - Jun

Num$

12

Third Quarter Recap - Jul - Sep

117-137

Annual Tax Withheld

Num$

21

Annual Total of SC State Income Tax Withheld

138-158

Annual Wages

Num$

21

Annual Total of SC Wages Reported

159-168

Annual Wage & Tax
Statements

Num

10

Annual Total Number of Wage & Tax Statements
W-2s and (1099s with state tax withheld)

Reserved for SCDOR Use
169-300

Filler

Num

132

Yes

18

Reserved for SCDOR use (zero fill)

SCDOR | Batch Withholding Program

1350

STATE OF SOUTH CAROLINA

WH-1614

DEPARTMENT OF REVENUE

APPLICATION FOR BATCH WITHHOLDING

(Rev. 7/28/21)
3371

dor.sc.gov
For more information, download the WH-405, Batch Withholding Program for Quarterly Tax Returns, as the name of the
WH-405 are available at dor.sc.gov/forms.

Reporting Agent (Batch Filer):
FEIN:
Name:
Address:
City:

State:

ZIP:

Contact Information:

M
SA

Contact Person:

Title:

Phone:

Email:

Report (Filing) Information:

How many quarterly withholding returns will you file using this method?
Must be a minimum of 10 returns each quarter.

Enter tax year and select quarter for reporting (filing) to begin:

E
PL

Tax Year

1st Quarter

(January-March- Due April 30)

2nd Quarter

(April-June- Due July 31)

3rd Quarter

(July-September- Due October 31)

4th Quarter/Annual

(October-December - Due January 31)

Email this form to [email protected].

Questions? We're here to help. Contact us at 803-896-1715 or email [email protected].

33711022

STATE OF SOUTH CAROLINA

1350

DEPARTMENT OF REVENUE

TRANSMITTAL DOCUMENT FOR
BATCH WITHHOLDING

dor.sc.gov

WH-1615
(Rev. 7/29/21)
3372

Reporting Agent (Batch Filer) Transmitting Files:
FEIN:

Company Name:

Contact Person:

Phone:

Email:

Reporting Information:
• File Name:
o Batch file name should be your Batch Filer Company Name and the Submitted Date (mmddyyyy).

SA

• Example: CompanyName07192021.txt
o There should be no spaces.
o File name must end in .txt.

• Type of returns being reported:

WH-1605

WH-1606

• Number of Withholding Tax return "SE" records reported (filed):

M

Submitting Instructions:

• Backup Report file name should be your Batch Filer Company Name and the Submitted Date (mmddyyy).
o Backup report preferred in PDF format.
• Complete this form in its entirety. Email it and your corresponding Backup Report to

PL

[email protected].
• These documents must be sent with each file upload.

Questions? We're here to help. Contact us at 803-896-1715 or [email protected].

E
33721028