South Carolina generally requires state 1099 filing only when you withheld South Carolina income tax from the payment. Those forms are due January 31. Otherwise the federal filing is generally enough.
How does South Carolina treat the new $2,000 federal threshold?
SCDOR FAQ: 'You are only required to submit 1099s to the SCDOR if they have SC withholding on them.' No separate SC dollar threshold for 1099-NEC/MISC was found. Because filing depends only on SC withholding, the $600 vs. $2,000 federal threshold change does not create a separate SC filing duty. No SCDOR statement on the OBBBA 1099 threshold was found.
What if you withheld South Carolina income tax?
1099s with SC withholding are filed with the SCDOR by January 31, with the 4th quarter/annual withholding return WH-1606 (due January 31). Anyone submitting 10 or more W-2/1099 forms (including 1099-NEC and 1099-MISC) must upload them on MyDORWAY. Paper filers with fewer than 10 forms send them with transmittal Form WH-1612. WH-1612 is not needed when filing on MyDORWAY.
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South Carolina generally requires state 1099 filing only when you withheld South Carolina income tax from the payment. Those forms are due January 31. Otherwise the federal filing is generally enough.
What is the South Carolina 1099 threshold for 2026?
SCDOR FAQ: 'You are only required to submit 1099s to the SCDOR if they have SC withholding on them.' No separate SC dollar threshold for 1099-NEC/MISC was found. Because filing depends only on SC withholding, the $600 vs. $2,000 federal threshold change does not create a separate SC filing duty. No SCDOR statement on the OBBBA 1099 threshold was found.
Does the IRS Combined Federal/State Filing program cover South Carolina?
South Carolina participates in the IRS Combined Federal/State Filing (CF/SF) program. Direct filing with the state is still required.
What if I withheld South Carolina tax on a 1099 payment?
1099s with SC withholding are filed with the SCDOR by January 31, with the 4th quarter/annual withholding return WH-1606 (due January 31). Anyone submitting 10 or more W-2/1099 forms (including 1099-NEC and 1099-MISC) must upload them on MyDORWAY. Paper filers with fewer than 10 forms send them with transmittal Form WH-1612. WH-1612 is not needed when filing on MyDORWAY.
When are South Carolina 1099s due?
January 31. Federal Form 1099-NEC for 2026 payments is due by February 1, 2027.
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change; confirm with the state before filing.
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