South Carolina 1099 filing requirements (2026)
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.
| State 1099-NEC filing required? | Only if you withheld state income tax |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | January 31 |
| IRS CF/SF participant | Yes (direct filing still required) |
| Filing portal | https://dor.sc.gov/withholding/w-2-1099-upload |
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.
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how South Carolina's rules apply.
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