Wh 1605 2022-2025 Form

What is the SC Withholding Quarterly Tax Return?

The SC Withholding Quarterly Tax Return, commonly referred to as the WH-1605, is a form used by employers in South Carolina to report and remit state income tax withheld from employee wages. This form is essential for maintaining compliance with state tax laws and ensuring that the appropriate amounts are paid to the South Carolina Department of Revenue. Employers must submit this form quarterly, reflecting the total withholding for the period, which helps the state track tax revenue and ensures that employees receive proper credit for their withholdings when filing their personal tax returns.

Steps to Complete the SC Withholding Quarterly Tax Return

Completing the SC Withholding Quarterly Tax Return involves several key steps:

1. Gather necessary information, including the total wages paid to employees and the amount of state income tax withheld during the quarter.
2. Fill out the WH-1605 form, ensuring that all sections are completed accurately. This includes providing your business information, total wages, and total withholding amounts.
3. Review the completed form for any errors or omissions to avoid potential penalties.
4. Submit the form to the South Carolina Department of Revenue by the specified deadline, either electronically or via mail.

Filing Deadlines / Important Dates

Employers must adhere to specific deadlines for submitting the SC Withholding Quarterly Tax Return. The due dates are typically as follows:

• For the first quarter (January to March): Due by April 30.
• For the second quarter (April to June): Due by July 31.
• For the third quarter (July to September): Due by October 31.
• For the fourth quarter (October to December): Due by January 31 of the following year.

Legal Use of the SC Withholding Quarterly Tax Return

The SC Withholding Quarterly Tax Return serves a legal purpose in the context of state taxation. Filing this form is a requirement under South Carolina tax law, and failure to do so can result in penalties and interest on unpaid taxes. The information provided on the WH-1605 is used by the South Carolina Department of Revenue to ensure compliance with state tax regulations and to assist in the accurate assessment of tax liabilities for both employers and employees.

Key Elements of the SC Withholding Quarterly Tax Return

The WH-1605 form includes several key elements that are crucial for accurate reporting:

• Employer Information: Business name, address, and identification number.
• Total Wages: The total amount of wages paid to employees during the quarter.
• Withholding Amount: The total amount of state income tax withheld from employees' wages.
• Signature: A signature from an authorized representative of the business, confirming the accuracy of the information provided.

Form Submission Methods

The SC Withholding Quarterly Tax Return can be submitted through various methods, providing flexibility for employers:

• Online Submission: Employers can file the WH-1605 electronically through the South Carolina Department of Revenue's online portal.
• Mail: The form can be printed and mailed to the appropriate address provided by the Department of Revenue.
• In-Person: Employers may also choose to submit the form in person at a local Department of Revenue office.