South Carolina Withholding Forms WH-1605 & WH-1606 and UI Form UCE-101: Filing Requirements & Deadlines

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South Carolina employers report to two agencies after every payroll quarter. The Department of Revenue collects state income tax withholding returns (Form WH-1605 for the first three quarters and Form WH-1606 for the fourth quarter and year-end reconciliation), while the Department of Employment and Workforce (DEW) collects quarterly unemployment insurance (UI) wage reports on Form UCE-101.

Each filing has its own deadline, and a late return or payment can mean penalties on both sides. Here’s what each form requires and when it’s due, starting with the withholding return, Form WH-1605.

What is Form WH-1605?

Form WH-1605, South Carolina Withholding Quarterly Tax Return, is used to report South Carolina income tax withheld during the first three quarters of the year. Employers must file the return even if no state income tax was withheld during the quarter, as long as the withholding account remains open.

Information required

Before completing Form WH-1605, gather the following information:

• Total South Carolina income tax withheld during the quarter.
• Total withholding tax deposits or payments already made.
• Any refund or remaining tax due.
• Applicable penalties and interest, if any.

Form WH-1605 deadline

South Carolina withholding returns are due by the end of the month following each of the first three quarters:

• First quarter (January to March): April 30
• Second quarter (April to June): July 31
• Third quarter (July to September): October 31

After the third-quarter filing, employers use Form WH-1606 to report fourth-quarter withholding and reconcile withholding for the full calendar year.

What is Form WH-1606?

Once the fourth quarter ends, employers need to report their final quarterly withholding figures and reconcile the year’s totals. Form WH-1606, South Carolina Withholding Fourth Quarter and Annual Reconciliation Return, serves both purposes.

You must file Form WH-1606 if your withholding account was open for any part of the calendar year, even if the account closed during the year.

Information required

For Form WH-1606, prepare the following fourth-quarter and annual reconciliation details:

• South Carolina income tax withheld during the fourth quarter.
• Fourth-quarter deposits or payments already made.
• Total withholding reported for each quarter.
• Total state income tax withheld, as reported on Forms W-2, W-2G, and 1099.
• Number of wage and tax statements submitted.

Form WH-1606 deadline

Form WH-1606 is due January 31 of the following year. You can file it through MyDORWAY, the South Carolina Department of Revenue’s online tax portal. Paper filing is also available.

Penalties for late filing or payment

Late filing or payment of Forms WH-1605 and WH-1606 can result in the following penalties:

• Late filing: 5% of the unpaid tax for each month the return is late, up to 25%.
• Late payment: 0.5% of the unpaid withholding tax per month, up to 25%.
• Failure to withhold or deposit taxes properly: An additional penalty ranging from $10 to $1,000 may apply, depending on the violation.

What is Form UCE-101?

South Carolina employers subject to state unemployment insurance requirements must file Form UCE-101, a quarterly wage report, with the South Carolina Department of Employment and Workforce (DEW). Employers submit the report through the SUITS online system to meet their quarterly unemployment insurance reporting obligations.

Information required

Before filing Form UCE-101, gather your employer details and employee payroll records, including:

• Employee names and Social Security numbers.
• Wages paid during the quarter.
• Total wages and taxable wages.
• Employee counts for the 12th of each month.
• UI tax and payment information.

Form UCE-101 deadline

The deadline to file Form UCE-101 is as follows: 

• First quarter (January to March): April 30
• Second quarter (April to June): July 31
• Third quarter (July to September): October 31
• Fourth quarter (October to December): January 31 of the following year.

Penalties for late filing or payment

Late filing or payment of Form UCE-101 can result in the following penalties:

• Late filing: 10% of the UI tax contributions due for the quarter.
• Late payment or underpayment: 10% of the unpaid amount.

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