Form Wh-1647 - Withholding Return Packet - South Carolina Department Of Revenue printable pdf download

STATE OF SOUTH CAROLINA

1350

DEPARTMENT OF REVENUE

WH-1647

(Rev. 8/19/14)

WITHHOLDING RETURN PACKET

3539

Withholding File Number:

The enclosed Employer Withholding Returns are being mailed to you from the South Carolina Department of

Revenue as requested. A return is due even if there are no employees or any withholding withheld. Always mail in

original returns because copies may cause a delay in processing.

INFORMATION ABOUT OUR ELECTRONIC FILING OPTIONS

The Department of Revenue’s Electronic Filing Options are designed to give taxpayers a fast, convenient and secure

electronic way to submit withholding quarterly return information and tax payments.

eWithholding is an online filing and payment application for filing WH1605 SC Withholding Quarterly tax returns and

WH1606 SC Withholding Fourth Quarter/Annual Reconciliation returns. eWithholding allows you to file directly with

the South Carolina Department of Revenue at our website eWithholding allows you to view and

print returns that you have previously filed. Use eWithholding to file WH1605 or WH1606 and pay the balance due

by credit card (VISA or MasterCard only) or EFW (also known as electronic funds withdrawal or bank draft or ACH

Debit). Payments must be made at the same time the return is filed. There is NO ADDITIONAL CHARGE if you pay

by credit card or EFW! You are only charged the amount of tax liability owed. If you choose to pay your tax liability

with either method, you will know the exact day the money will be paid out of your bank account.

Business Telefile for Withholding is an interactive voice response system that transforms your telephone into a

tool to file your quarterly withholding returns (WH1605) and fourth quarter/annual reconciliation return (WH1606)

electronically. A withholding tax filer having a zero balance due for the quarter or a refund due for the quarter may

file the quarterly return through Business TeleFile by calling 803-898-5918. You can even use your cell phone to

submit your return. Payments cannot be submitted by using Business Telefile for Withholding.

MAKING PAYMENTS – RESIDENT/NONRESIDENT

For payment of withholding taxes, the South Carolina employer/withholding agent accounts are divided into two

categories: RESIDENT and NONRESIDENT. Employers/withholding agents (resident and nonresident) whose SC

withholding tax exceeds $15,000 during a quarter or who make 24 or more payments in a year must pay by either

DOR ePay or EFT by their due date. If the due date of the payment falls on a holiday or a weekend, the payment is

due on the next business day.

RESIDENT:

Any individual or other entity whose principal place of business is in SC.

Resident

employers/withholding agents are required to make payment of withholding taxes at the same time that the federal

payments are due, regardless of your state amount withheld.

NONRESIDENT: Any individual or other entity whose principal place of business is outside SC.

Nonresident employers/withholding agents are required to make payments either quarterly or monthly.

If the South Carolina state tax liability is less than $500 for the quarter, the payment is due by the last

day of the month following the end of the quarter. Once the withholding reaches $500 or more during

the quarter, it is due by the 15th of the following month.

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Form Wh-1647 - Withholding Return Packet - South Carolina Department Of Revenue