Starting January 1, 2006, South Carolina withholding payments and payment coupons will no longer be accepted at local banks and other financial institutions. Withholding payments may only be submitted in one of the following ways:

1. by credit card or electronic funds withdrawal, using facilities on the Department of Revenue's website (www.sctax.org) and clicking on the ePAY logo. There is no cost to use this program and no pre-registration is required.
   
   
2. by telephone or the internet, using the Electronic Funds Transfer (EFT) program. There is no cost for this feature but pre-registration is necessary (1-800-476-0311).
   
   
3. using a WH-1601 payment coupon and sending it, with a check payable to the South Carolina Department of Revenue, to SC Department of Revenue, Withholding, Columbia, SC 29214-0004.
   
   
4. for agents and employers required to make quarterly federal payments, directly to the SC Department of Revenue with the quarterly tax return (WH-1605) or the fourth quarter/annual return (WH-1606).

...back to 8 December 2005

Further information:
Change To SC Withholding Payments

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The minimum dollar amount of wages on which an employer must withhold income tax from wages will increase to $1,000 or more per year, from January 2006.

...back to 15 September 2005

Further information:
SC Information Letter #05-24

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