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South Carolina Free Printable  for 2024 South Carolina Batch Filing Program for Withholding Quarterly Tax Return

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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
Extracted from PDF file 2023-south-carolina-form-wh-405.pdf, last modified September 2021

More about the South Carolina Form WH-405 Corporate Income Tax TY 2023

We last updated the Batch Filing Program for Withholding Quarterly Tax Return in February 2024, so this is the latest version of Form WH-405, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form WH-405 directly from TaxFormFinder. You can print other South Carolina tax forms here.


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Other South Carolina Corporate Income Tax Forms:

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 I-309 Nonresident Shareholder or Partner Affidavit and Agreement Income Tax Withholding
Form I-349 Schedule for Business Closure or Organizational Change
Form SC1065 Partnership Return (SC1065)
Form SC8736 Request for Extension of Time to File/Fiduciary and Partnership (SC8736)

Download all SC tax forms 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 WH-405 from the Department of Revenue in February 2024.

Show Sources >

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 WH-405

We have a total of twelve past-year versions of Form WH-405 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



TaxFormFinder Disclaimer:

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.

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Source: http://www.taxformfinder.org/index.php/southcarolina/form-wh-405