TIN ComplianceA resource from TIN Comply
State income tax
Yes
CF/SF program
Yes
Tax withheld
File directly
No tax withheld
Not required
Due date
January 31
State requirements

South Carolina 1099 filing requirements

South Carolina has an individual income tax and is in the IRS Combined Federal/State Filing program. File directly with South Carolina only when South Carolina tax was withheld; without withholding there is nothing to file with the state.

TC
Maintained by the TIN Compliance team
Verified October 26, 2026Department dor.sc.gov

Do I have to file 1099s with South Carolina?

If you withheld South Carolina tax
Direct filing requiredFile with South Carolina on its own system, because South Carolina tax was withheld.
If you did not withhold
Nothing to fileWith no South Carolina withholding on the payment, South Carolina does not want a copy of the 1099.
The forms South Carolina names
FormSouth Carolina tax withheldNo withholding
1099-NECDirectNot required
1099-MISCDirectNot required
1099-RDirectNot required
W-2GDirectNot required
All other 1099 typesDirectNot required

The rules for tax year 2026

Forms filed with the stateOnly 1099s with South Carolina income tax withheld (electronically: 1099-NEC, 1099-MISC, 1099-R, W-2G; other 1099 types with SC withholding on paper with WH-1612). Do not submit 1099s with zero SC withholding.
Who must fileAny payor that withheld South Carolina income tax from a 1099 payment (including nonresident contractor, rental/royalty and other withholding). 1099s without SC withholding are not filed; SCDOR receives them through CF/SF.
2026 filing threshold (1099-NEC, 1099-MISC)File what you file with the IRS, only if SC tax withheld"If you make reportable transactions during the calendar year, you must file information returns with the IRS. If the information returns have South Carolina Income Tax withholding, you are also required to directly submit 1099 forms to the SCDOR." "Do not submit 1099 forms with zero SC Income Tax withheld." No own dollar threshold.Source: RS-1 W-2 and 1099 Instructions (Tax Year 2025)
State 1099-K thresholdNot addressed on the state's pages; the federal rule applies.Source: SCDOR: W-2 and 1099 Upload
State backup withholdingYesS.C. Code 12-8-595(A): a withholding agent paying compensation to an individual that is reported on Form 1099 must withhold at the maximum South Carolina individual income tax rate when the individual fails to provide a TIN or SSN, provides an incorrect one, or provides an ITIN. Exempt where IRS Form 8233 applies (12-8-595(B)); facially correct numbers the agent had no reason to doubt are protected (12-8-595(C)). The former flat 7 percent was replaced by the top-rate rule in 2024 Act No. 215.Source: S.C. Code Title 12, Chapter 8Full detail: South Carolina backup and nonresident withholding
Withholding on nonresident contractorsSC Code 12-8-550: withhold "2% of each payment made to the nonresident where the payments under the contract exceed $10,000." Exempt if nonresident gives Form I-312 affidavit of SCSOS/SCDOR registration. Rentals/royalties to nonresidents of $1,200+ per year: 12-8-540.Source: Form I-312, Nonresident Taxpayer RegistrationFull detail: South Carolina backup and nonresident withholding
Where to fileMyDORWAY W-2/1099 Upload (More tab, Upload 1099s)
File format for tax year 2026Pub 1220 (TY2025 spec)See the specifications below.
Annual transmittal or reconciliationWH-1606 (Fourth Quarter/Annual Reconciliation); WH-1612 transmittal only for paper W-2/1099 filersDue: January 31Form: Form WH-1612, Transmission of W-2 or 1099 Forms
Due dates"All filers must file W-2 and 1099 forms by January 31 of the following year." Same date for NEC and other types, paper or electronic. 30-day extension by written request with proof of federal extension.Source: RS-1 W-2 and 1099 Instructions (Tax Year 2025)
Combined Federal/State (CF/SF)"The SCDOR participates in the Combined Federal/State Filing Program for reporting non-wage statements that do not have South Carolina Income Tax withholding. Statements containing South Carolina Income Tax withholding must be reported directly to the SCDOR." Nothing on IRIS.Source: RS-1 W-2 and 1099 Instructions (Tax Year 2025)
PenaltiesNot addressed on the state's pages; the federal rule applies.Source: RS-1 W-2 and 1099 Instructions (Tax Year 2025)

How to file, step by step

  1. Identify 1099s showing SC income tax withheld; only those go to SCDOR.
  2. Create a MyDORWAY account at dor.sc.gov/MyDORWAY-signup if needed.
  3. Log in to MyDORWAY, click the More tab, select Upload 1099s.
  4. Upload a Pub 1220 .txt file (state code 45; zip if over 25MB) or key data in the Excel template.
  5. Submit by January 31 and keep the printable confirmation; file WH-1606 by January 31.
  6. Fewer than 10 forms: paper allowed with WH-1612.

File specifications and filing system

State pages checked (5)

Questions people ask about South Carolina

Do I have to file 1099s directly with South Carolina?

File directly with South Carolina only when South Carolina tax was withheld; without withholding there is nothing to file with the state. Any payor that withheld South Carolina income tax from a 1099 payment (including nonresident contractor, rental/royalty and other withholding). 1099s without SC withholding are not filed; SCDOR receives them through CF/SF.

Which 1099 forms does South Carolina require?

Only 1099s with South Carolina income tax withheld (electronically: 1099-NEC, 1099-MISC, 1099-R, W-2G; other 1099 types with SC withholding on paper with WH-1612). Do not submit 1099s with zero SC withholding.

When are 1099s due in South Carolina?

"All filers must file W-2 and 1099 forms by January 31 of the following year." Same date for NEC and other types, paper or electronic. 30-day extension by written request with proof of federal extension.

How do I file 1099s with South Carolina?

Identify 1099s showing SC income tax withheld; only those go to SCDOR. Create a MyDORWAY account at dor.sc.gov/MyDORWAY-signup if needed. Log in to MyDORWAY, click the More tab, select Upload 1099s. Upload a Pub 1220 .txt file (state code 45; zip if over 25MB) or key data in the Excel template. Submit by January 31 and keep the printable confirmation; file WH-1606 by January 31. Fewer than 10 forms: paper allowed with WH-1612.

Does South Carolina have its own 1099-K threshold?

Not addressed on the state's pages; the federal rule applies.

Does South Carolina require withholding on payments to nonresident contractors?

SC Code 12-8-550: withhold "2% of each payment made to the nonresident where the payments under the contract exceed $10,000." Exempt if nonresident gives Form I-312 affidavit of SCSOS/SCDOR registration. Rentals/royalties to nonresidents of $1,200+ per year: 12-8-540. See the South Carolina backup and nonresident withholding page for the trigger, rate, forms and statute.

Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.

What does not change by state

The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what South Carolina adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in South Carolina who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.

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