Overview
South Carolina employers who withhold state income tax must file quarterly with the South Carolina Department of Revenue (SCDOR), along with an annual reconciliation. Separately, employers liable for unemployment insurance must file a quarterly UI wage report with the state.
The TaxBandits API supports automating Form WH-1605 (quarterly withholding), Form WH-1606 (annual reconciliation), and Form UCE-101 (UI wage report).
Forms supported
| Form | Type | Filing frequency | Due date |
|---|---|---|---|
| Form WH-1605 | Withholding | Quarterly | 30 days after the quarter end |
| Form WH-1606 | Withholding | Annually | January 31 following the tax year |
| Form UCE-101 | UI | Quarterly | Last day of the month following the quarter end |
In addition to the above-mentioned forms, TaxBandits also supports South Carolina New Hire Reporting, which requires every employer to report all newly hired and rehired employees to the South Carolina New Hire Reporting Program within 20 calendar days of the employee's first day of work.
Key compliance notes
- Zero filing required. A withholding return must be filed for every quarter the withholding account is open, even if no tax was withheld and there are no employees.
- Requires an EIN. For Form UCE-101, IsEIN must always be set to TRUE; EIN is the only TIN type accepted at the state level.
- Wage base. UCE-101 UI contributions apply to the first $14,000 of each employee's wages for 2025 and 2026.
API endpoints
For these forms, the state-specific methods — Create, Update, and Get — differ per form, since each carries its own field structure. The utility methods (List, Delete, Transmit, RequestPdfUrls, Status) are shared across all states; use the common utility endpoints for those.
Form WH-1605/1606 (SC Withholding)
- Create — Create a new WH-1605/1606 withholding return. SC Withholding - Create
- Update — Update a WH-1605/1606 return that was created but not yet transmitted. SC Withholding - Update
- Get — Retrieve the details of a created WH-1605/1606 return. SC Withholding - Get
Form UCE-101 (SC UI Wage Report)
- Create — Create a new UCE-101 UI wage report. SC UI Wage Report - Create
- Update — Update a UCE-101 wage report that was created but not yet transmitted. SC UI Wage Report - Update
- Get — Retrieve the details of a created UCE-101 wage report. SC UI Wage Report - Get
Common endpoints: For the remaining methods — List, Status, Transmit, RequestPdfUrls, and Delete, refer to the common endpoints shared across State Withholding and UI reporting.
State New Hire endpoints — for reporting newly hired or rehired South Carolina employees, refer to the State New Hire Reporting section, which uses a single common endpoint set across all supported states (Create, Update, List, Get, Delete, Transmit, Status).
Note: 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.
Testing & notifications
Before filing, you can simulate the entire verification flow in our Sandbox environment without submitting real data to state agencies. See how
As an alternative to polling the Status endpoint, you can configure a webhook for the event type Status Payroll Filings Status Change to receive automated status updates.