Overview
South Carolina employers that withhold state income tax must file withholding returns with the South Carolina Department of Revenue (SCDOR). Employers subject to unemployment insurance must separately file quarterly wage and contribution reports with the South Carolina Department of Employment and Workforce (SCDEW).
The TaxBandits API supports automation of Form WH-1605, Form WH-1606, and Form UCE-101.
Forms supported
| Form | Type | Filing frequency | Due date |
|---|---|---|---|
| Form WH-1605 | Withholding | Quarterly | April 30, July 31, and October 31 |
| Form WH-1606 | Withholding / Annual Reconciliation | Fourth Quarter / Annual | January 31 |
| Form UCE-101 | UI | Quarterly | April 30, July 31, October 31, and January 31 |
Key compliance notes
- WH-1605. South Carolina employers file Form WH-1605 for the first three quarters of the calendar year.
- WH-1606. Form WH-1606 is used for the fourth quarter and annual reconciliation. Employers should not file WH-1605 for the fourth quarter.
- Zero filing. A withholding return must be filed for every period the withholding account is open, even if no tax was withheld and there are no employees.
- Withholding payments. Resident withholding agents generally follow their assigned federal payment frequency. Nonresident withholding agents generally remit quarterly when withholding is less than $500 per quarter and monthly when withholding is $500 or more per quarter.
- W-2 and 1099 reporting. W-2s and 1099s with South Carolina withholding are generally due to SCDOR by January 31.
- UI wage base. For 2025 and 2026, UCE-101 UI contributions apply to the first $14,000 of wages per employee.
- UI wage reporting. The UCE-101 reports employee-level wages and applicable unemployment contributions.
Filing due dates
| Quarter | Reporting Period | WH-1605 Due Date | UCE-101 Due Date |
|---|---|---|---|
| Q1 | January – March | April 30 | April 30 |
| Q2 | April – June | July 31 | July 31 |
| Q3 | July – September | October 31 | October 31 |
| Q4 | October – December | WH-1606 – January 31 | January 31 |
If a filing deadline falls on a weekend or legal holiday, the deadline moves to the next business day.
API endpoints
For these forms, the state-specific methods — Create, Update, and Get — differ by form because each form has its own field structure. The utility methods — List, Delete, Transmit, RequestPdfUrls, and Status — are shared across State Withholding and UI reporting.
Form WH-1605 / WH-1606 (South Carolina Withholding)
The TaxBandits API provides the following endpoints for South Carolina withholding:
- Create — Creates a new WH-1605/WH-1606 withholding return.
- Update — Updates an existing return before transmission.
- Get — Retrieves an existing withholding return.
The same API workflow handles WH-1605 for Q1–Q3 and WH-1606 for Q4/annual reconciliation.
Form UCE-101 (South Carolina UI Wage Report)
The TaxBandits API provides:
- Create — Creates a quarterly UCE-101 UI wage report.
- Update — Updates an existing UCE-101 report before transmission.
- Get — Retrieves an existing UCE-101 report.
Common endpoints: For the remaining methods — List, Status, Transmit, RequestPdfUrls, and Delete — refer to the common endpoints shared across State Withholding and UI reporting.
All endpoints require an OAuth 2.0 access token. Call the Auth method and pass the token as a Bearer token in the request header.
New Hire Reporting
South Carolina employers must report newly hired and rehired employees to the applicable state new-hire reporting program within the required reporting period.
TaxBandits supports South Carolina New Hire Reporting as part of its state payroll services.
Testing & notifications
Before filing, you can simulate the entire verification flow in our Sandbox environment without submitting real data to state agencies.
As an alternative to polling the Status endpoint, you can configure a webhook for the Status Payroll Filings Status Change event type to receive automated status updates.