The rules
| Forms filed with the state | 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. |
| Who must file | 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. |
| Due date | January 31 following the year (1099s, W-2s, WH-1612 and the WH-1606 fourth-quarter/annual reconciliation). 30-day extension available on written request. |
| How | MyDORWAY W-2/1099 Upload (Pub 1220 format, SC withholding number in the B record special data field); required when filing 10 or more W-2/1099 forms in a year; fewer than 10 may be paper with Form WH-1612 transmittal. Form WH-1606 annual reconciliation filed separately. |
| State 1099-K threshold | None. |
| Nonresident withholding | 2% withholding on each payment to a nonresident under a contract exceeding $10,000 (SC Code 12-8-550) unless the nonresident provides affidavit I-312; withholding at the top individual rate (5% for corporations) on rents/royalties of $1,200+ to nonresidents; 7% on nonresident real estate sales (I-290). |
- RS-1 (tax year 2025 edition) states SCDOR participates in CF/SF for non-wage statements without SC withholding; statements with SC withholding must be reported directly to SCDOR.
- State page still shows tax-year-2025 instructions; a 2026 edition of RS-1 was not yet posted.
Questions people ask about South Carolina
Do I have to file 1099s directly with South Carolina?
Yes, when South Carolina tax was withheld on the payment. Without withholding there is no South Carolina 1099 filing. 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?
January 31 following the year (1099s, W-2s, WH-1612 and the WH-1606 fourth-quarter/annual reconciliation). 30-day extension available on written request.
How do I file 1099s with South Carolina?
MyDORWAY W-2/1099 Upload (Pub 1220 format, SC withholding number in the B record special data field); required when filing 10 or more W-2/1099 forms in a year; fewer than 10 may be paper with Form WH-1612 transmittal. Form WH-1606 annual reconciliation filed separately.
Does South Carolina have its own 1099-K threshold?
None.
Does South Carolina require withholding on payments to nonresident contractors?
2% withholding on each payment to a nonresident under a contract exceeding $10,000 (SC Code 12-8-550) unless the nonresident provides affidavit I-312; withholding at the top individual rate (5% for corporations) on rents/royalties of $1,200+ to nonresidents; 7% on nonresident real estate sales (I-290).
Verified September 24, 2026 against https://dor.sc.gov/sites/dor/files/forms/RS1.pdf. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 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.