South Carolina 1099 Filing Requirements

Tax year 2026 · SC · Last verified April 26, 2026

CF/SF Participation

Participates in CF/SF

Direct Filing Portal

MyDORWAY (https://MyDORWAY.dor.sc.gov)

Registration

Required

A MyDORWAY account is required to upload W-2/1099 files or use direct entry. Sign up at dor.sc.gov/MyDORWAY-signup using FEIN/SSN, SCDOR File Number, and a Letter ID or copy of last return. The 9-digit SC Withholding File Number is required in the RS state record (positions 248-267).

Transmittal Form

WH-1612 (paper transmittal for W-2/W-2c/W-2G/1099 forms with SC withholding submitted by paper) and WH-1606 (4th-Quarter / Annual Withholding Reconciliation Return)

E-file Threshold

10+ forms

E-file mandate.

10 or more W-2 or 1099 forms in a calendar year must be e-filed via MyDORWAY.

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	CF/SF satisfies	Federal e-file deadline	View detail →
1099-MISC Miscellaneous information	CF/SF satisfies	Federal e-file deadline	View detail →
1099-NEC Nonemployee compensation	CF/SF satisfies	Federal e-file deadline	View detail →

General notes

South Carolina requires electronic filing of W-2 and 1099 forms with the SCDOR through the MyDORWAY portal once the filer issues 10 or more W-2 or 1099 forms in a calendar year. SC participates in the IRS Combined Federal/State Filing (CF/SF) Program for non-wage 1099s without SC Income Tax withheld - those forms are forwarded automatically when transmitted through the IRS FIRE/IRIS system using SC state code 45. Any 1099 with SC Income Tax withheld must be reported directly to the SCDOR (not relying on CF/SF). Only 1099-MISC, 1099-NEC, and 1099-R (plus W-2, W-2c, W-2G) can be uploaded electronically on MyDORWAY; other 1099 series forms (INT, DIV, K, C) with SC withholding must be filed on paper with Form WH-1612. Form WH-1606, the SC Withholding Fourth Quarter / Annual Reconciliation, is due January 31 and is required even if no SC Income Tax was withheld during the year. The SCDOR explicitly instructs: do not submit 1099 forms with zero SC Income Tax withheld.

Penalties

E-file mandate: "If you file 10 or more W-2 or 1099 forms in a calendar year (or the amount the IRS prescribes to be mandated to file electronically, whichever is lower), you must file electronically using the W-2 portal at MyDORWAY.dor.sc.gov." (RS-1, October 2025).

Paper allowance: "Electronic filing is always SCDOR's recommended method, but if you file fewer than 10 W-2 or 1099 forms, the SCDOR will accept paper forms." Specific civil penalty amounts for late or missing 1099 information returns are governed by the SC withholding statute (SC Code Title 12) and the RS-1 publication does not enumerate a per-form 1099 penalty.

WH-1606 requirement: Filers must submit WH-1606 even if they filed W-2/1099 forms electronically.