What are South Carolina's new withholding filing and remittance due dates (per SC IL #17-3)?

Plain-English summary

This Information Letter reminds employers, withholding agents, and partnerships of new South Carolina withholding due dates that followed recent statutory changes. Three deadlines moved earlier:

• Forms W-2 and 1099 — now due January 31. They must be filed with the Department on or before the last day of January following the withholding year (previously the last day of February). See § 12-8-1550(A). A withholding agent may still request, in writing, an extension of up to 30 days (§ 12-8-1550(B)).
• Fourth-quarter withholding return and annual reconciliation — now due January 31. The fourth-quarter return and the annual recapitulation and reconciliation of taxes withheld are due on or before the last day of January (previously the last day of February). See §§ 12-8-1530(A) and 12-8-1550(A). The 30-day written extension remains available for the annual reconciliation.
• Nonresident-partner withholding — now due the 15th day of the third month. A partnership must file its return and remit withholding on a nonresident partner by the 15th day of the third month after the close of its tax year (previously the fourth month), which is March 15 for a calendar-year partnership. See § 12-8-590(C). The S corporation deadline to remit withholding on a nonresident shareholder continues to be the 15th day of the third month after year-end (§ 12-8-590(A)).

This is administrative guidance summarizing statutory deadlines; it does not decide any individual taxpayer's liability.

What this means for you

If you are an employer or withholding agent

File W-2s, 1099s, and your fourth-quarter/annual reconciliation by January 31 — a month earlier than the old February deadline. Request the 30-day extension in writing if you need it.

If you are a partnership or S corporation

Partnerships must remit nonresident-partner withholding by the 15th day of the third month after year-end (March 15 for calendar-year filers); S corporations' third-month deadline is unchanged.

Common questions

Q: When are W-2s and 1099s due to South Carolina now?
A: On or before January 31 following the withholding year (moved up from the last day of February).

Q: Did the nonresident-partner withholding deadline change?
A: Yes — it moved from the 15th day of the fourth month to the 15th day of the third month after the partnership's year-end (March 15 for calendar-year partnerships).

Q: Can I still get an extension?
A: Yes. A withholding agent may request a written extension of up to 30 days under § 12-8-1550(B).

Subject

New Due Dates for Certain Withholding Filings and Remittances

Source

• Landing page: https://dor.sc.gov/advisory-opinion-search
• Original PDF: https://dor.sc.gov/sites/dor/files/policies/IL17-3.pdf

Original ruling text

STATE OF SOUTH CAROLINA

DEPARTMENT OF REVENUE
300A Outlet Pointe Blvd., Columbia, South Carolina 29210
P.O. Box 12265, Columbia, South Carolina 29211

SC INFORMATION LETTER #17-3

SUBJECT:

New Due Dates for Certain Withholding Filings and Remittances
(Withholding)

DATE:

January 26, 2017

REFERENCE:

S.C. Code Ann. Section 12-8-1550 (Supp. 2016)
S.C. Code Ann. Section 12-8-1530 (Supp. 2016)
S.C. Code Ann. Section 12-8-590 (Supp. 2016)

AUTHORITY:

S.C. Code Ann. Section 12-4-320 (2014)
S.C. Code Ann. Section 1-23-10(4) (2005)
SC Revenue Procedure #09-3

SCOPE:

An Information Letter is a written statement issued to the public to
announce general information useful in complying with the laws
administered by the Department. An Information Letter has no
precedential value.

This information letter is being issued at this time because of recent changes in certain South
Carolina withholding laws. The purpose of this information letter is to remind employers and
withholding agents of the new due dates for filing certain withholding and information reporting
with the Department and remind partnerships of the new due date to remit withholding on
nonresident partners to the Department.
Forms W-2 and Forms 1099 – January 31 Due Date
The due date for filing Forms W-2 and Forms 1099 with the Department has been changed to on
or before the last day of January following the calendar year of the withholding. Previously, the
due date was on or before the last day of February following the calendar year of the
withholding. See Code Section 12-8-1550(A).
Code Section 12-8-1550(B) continues to provide that a withholding agent may request in writing
an extension of time for filing these forms, not to exceed 30 days.

Fourth Quarter Withholding Return and Annual Reconciliation – January 31 Due Date
The due date for filing the fourth quarter withholding return and the annual recapitulation and
reconciliation of taxes withheld and paid with the Department has been changed to on or before
the last day of January following the calendar year of the withholding. Previously, the due date
was on or before the last day of February following the calendar year of the withholding. See
Code Sections 12-8-1530(A) and 12-8-1550(A).
Code Section 12-8-1550(B) continues to provide that a withholding agent may request in writing
an extension of time for filing the annual recapitulation and reconciliation of taxes withheld and
paid, not to exceed 30 days.
Withholding on a Nonresident Partner or Shareholder – Due on the 15th day of the third month
following the partnership or S corporation year end
The due date for a partnership to file a return and remit the withholding on a nonresident partner
has been changed to on or before the fifteenth day of the third month following the close of its
tax year. Previously, the due date was on or before the fifteenth day of the fourth month
following the close of its tax year. See Code Section 12-8-590(C).
Accordingly, the due date for a partnership to remit withholding on a nonresident partner is on or
before March 15 for a calendar year partnership. For a fiscal year partnership, the due date to
remit the withholding on a nonresident partner is on or before the fifteenth day of the third month
following the close of its tax year.
The due date for an S corporation to remit withholding on a nonresident shareholder continues to
be on or before the fifteenth day of the third month following the close of its tax year. See Code
Section 12-8-590(A).
Contact Information. For additional questions about the new due dates or extension requests,
please contact the Department at 1-844-898-8542 (Option 5) or [email protected].
A written request for an extension of time provided under Code Section 12-8-1550 can be mailed
to:
SC Department of Revenue
Withholding
Columbia SC 29214-0004

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