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Version: 1.7.3

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 the automation of Form WH-1605 (quarterly withholding), Form WH-1606 (annual reconciliation), and Form UCE-101 (UI wage report).

Forms supported​

FormTypeFiling frequencyDue date
Form WH-1605WHQuarterly30 days after the quarter end
Form WH-1606WHAnnuallyJanuary 31 following the tax year
Form UCE-101UIQuarterlyLast day of the month following the quarter end

Key compliance notes​

  • Zero filing required. A withholding return must be filed for each 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 accepted TIN type 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.

Before filing, you can simulate the entire verification flow in our Sandbox environment without submitting real data to state agencies. See how

Available endpoints​

Based on the form you're required to file, use the corresponding endpoints.

To use the following endpoints, you must first call the Auth method to obtain an access token. Include this token in your request header as a Bearer token. Refer to OAuth 2.0 Authentication for details on JWT-based authentication.

Form WH-1605/1606​

  • Create – Generates a new Form WH-1605/1606 quarterly withholding return for the specified tax year and quarter.
  • Update – Modifies the details of a previously created Form WH-1605/1606 return before it's transmitted.
  • Get – Retrieves the details of a previously created Form WH-1605/1606 return.

Form UCE-101​

  • Create – Generates a new Form UCE-101 quarterly UI wage report for the specified quarter.
  • Update – Modifies the details of a previously created Form UCE-101 report before it's transmitted.
  • Get – Retrieves the details of a previously created Form UCE-101 report.