Transcription of STATE OF SOUTH CAROLINA FORM-105 SOUTH CAROLINA ...
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STATE OF SOUTH CAROLINA FORM-105 SOUTH CAROLINA ...
SOUTH CAROLINA WITHHOLDING TAXINFORMATION GUIDESTATE OF SOUTH CAROLINADEPARTMENT OF REVENUEFORM-105(Rev. 6/22/17)8004135080041015 PURPOSE This information guide briefly explains the SOUTH CAROLINA income tax withholding law. It is not designed to answer all questions which might arise, but is intended to enable employers/withholding agents to become familiar with SOUTH CAROLINA income tax withholding requirements. WHO MUST WITHHOLD Every employer/withholding agent having an employee earning wages in SOUTH CAROLINA and who is required to make a return or deposit with the Internal Revenue Service shall make a return or deposit to the SOUTH CAROLINA Department of Revenue any taxes that have been withheld for STATE purposes.
Carolina. An employee who works in another state but is a resident of South Carolina will have taxes withheld for the other state. However, if that state does not have an Income Tax, you must withhold South Carolina taxes since South Carolina is the employee's state of legal residence. South Carolina also requires withholding from royalties ...
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