04 May 2016 South Carolina employers must file state copies of Forms W-2 by January 31 Recently enacted legislation requires South Carolina employers to submit Forms W-2 to the South Carolina Department of Revenue by January 31, rather than the previous due date of the last day of February. (HB 4328, signed by the governor on April 21, 2016.) As we reported in Tax Alert 2016-491, the change is effective upon enactment (making the January 31 Form W-2 due date effective for the filing of calendar year 2016 Forms W-2 in 2017). Employers submitting 250 or more Forms W-2 must file electronically over the Department's MyDORWAY system. The bill also changes the due date for Form WH-1606, South Carolina Withholding Fourth Quarter and Annual Reconciliation Return, to January 31. For more information about withholding tax, see the Department's website, call +1 803 898 5000 or send an email to withholdtax@dor.sc.gov. Passage of this bill aligns South Carolina's Form W-2 deadline with the federal legislation enacted last year under the Protecting Americans from Tax Hikes (PATH) Act of 2015. (Public Law 114-113.) The PATH Act accelerates the federal Form W-2 deadline from February 28 (March 31 for electronically filed forms) to January 31, effective with calendar year 2016 Forms W-2 filed in 2017.
Document ID: 2016-0803 | ||||||||||||||||||||
