South Carolina Tax Year 2026

South Carolina 1099-NEC Filing Requirements, Tax Year 2026

What South Carolina requires from businesses filing 1099-NEC (Nonemployee compensation) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.

Tax Year 2026 Federal filing satisfies this state Last verified April 26, 2026
Filing method CF/SF satisfies IRS CF/SF submission covers South Carolina.
Deadline Federal e-file deadline See deadlines section for holiday rollover. See deadlines
Format accepted Not applicable Federal CF/SF filing covers this state. See format
Late-filing penalty **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... See penalties

Filing requirements

Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies South Carolina's 1099-NEC reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to South Carolina under CF/SF.

South Carolina participates in the IRS Combined Federal/State Filing (CF/SF) Program for non-wage statements without SC withholding, so 1099-NEC data is forwarded automatically when filers opt in (state code 45). Direct SC filing of 1099-NEC is required only when SC Income Tax was withheld. MyDORWAY accepts 1099-NEC electronic uploads (IRS Publication 1220 layout); filers issuing 10 or more W-2/1099 forms must e-file. The deadline is January 31. Do not submit 1099 forms with zero SC Income Tax withheld.

Conditional rules

Specific scenarios that change the baseline requirement above:

ConditionExplanation
Mandatory electronic filing at 10 or more W-2/1099 forms

Filers issuing 10 or more W-2 or 1099 forms in a calendar year must file electronically with SCDOR through MyDORWAY. Filers below the threshold may paper-file 1099-NECs that have SC withholding using Form WH-1612.

Deadlines and extensions

Filing deadline
Federal e-file deadline
Holiday/weekend rollover. If the deadline falls on a weekend or a federal holiday, the next business day generally applies. Check with South Carolina for the exact observed calendar before filing.

Accepted format

Federal filing through the IRS Combined Federal/State Filing Program satisfies South Carolina's 1099-NEC requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-NEC records to South Carolina automatically after accepting the CF/SF submission.

Registration

Registration required: Yes

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).

Late-filing penalties

South Carolina penalty overview

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.

Frequently asked questions

Does South Carolina require filing of 1099-NEC for tax year 2026?

South Carolina accepts 1099-NEC through the IRS Combined Federal/State Filing Program, so a separate state submission is generally not required when you file federally under CF/SF.

Does South Carolina participate in the CF/SF program?

Yes. South Carolina participates in the IRS Combined Federal/State Filing Program and accepts CF/SF submissions from the IRS for most 1099 form types.

What is the South Carolina 1099-NEC filing deadline for tax year 2026?

The filing deadline is Federal e-file deadline. If the date falls on a weekend or federal holiday, the next business day generally applies.

What format does South Carolina accept for 1099-NEC?

Because CF/SF filing satisfies South Carolina, the IRS's standard electronic submission (FIRE/IRIS) is the operative format; no state-specific upload is required.

Do I need to file 1099-NEC with South Carolina if I also filed federally?

Generally no. Federal filing through CF/SF satisfies South Carolina's 1099-NEC requirement, so a separate state filing is typically not needed.

What happens if I miss the South Carolina 1099-NEC deadline?

**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. See the full penalty details below for the complete schedule.

How do I register to file with South Carolina?

A MyDORWAY account is required to upload W-2/1099 files or use direct entry. See the registration section above for the full requirements.

Source citations

Verified from 5 primary sources
“You are only required to submit 1099s to the SCDOR if they have SC withholding on them.”
Apr 23, 2026 https://dor.sc.gov/withholding/withholding-faqs-refund-procedures
“The SCDOR participates in the Combined Federal/State Filing Program for reporting non-wage statements that do not have South Carolina Income Tax withholding. Statements containing South Carolina Income Tax withholding must be reported directly to the SCDOR.”
Apr 25, 2026 https://dor.sc.gov/sites/dor/files/forms/RS1.pdf
“All filers must file W-2 and 1099 forms by January 31 of the following year.”
Apr 25, 2026 https://dor.sc.gov/sites/dor/files/forms/RS1.pdf
“Beginning with tax year 2023 filings, you can now submit the following forms electronically through MyDORWAY using IRS Publication 1220 or SSA EFW2/EFW2c specifications: W-2, W-2c, W-2G, 1099-R, 1099-MISC, 1099- NEC. Files must contain the state record.”
Apr 25, 2026 https://dor.sc.gov/sites/dor/files/forms/RS1.pdf
Conditional: Mandatory electronic filing at 10 or more W-2/1099 forms
“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.”
Apr 25, 2026 https://dor.sc.gov/sites/dor/files/forms/RS1.pdf

Additional 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.

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