Give this form to your employer. Keep the worksheets for your records. The SCDOR may review any allowances and
exemptions claimed. Your employer may be required to send a copy of this form to the SCDOR.
1 Your first name and middle initial Last name
Home address (number and street or rural route)
City or town, state, and ZIP code
2 Your Social Security Number
3
Single Married Married, but withhold at higher Single rate.
Note: If Married filing separately, check “Married, but withhold at higher Single rate.”
4
If your last name is different on your Social Security card,
check here.
You must call 800-772-1213 for a replacement card.
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5 Total number of allowances you’re claiming (from the applicable worksheet on the following pages) . . . . . . . . . 5
6 Additional amount, if any, you want withheld from each paycheck . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
$
7 I claim exemption from withholding for 2020. Check the box for the exemption reason and write "exempt" on line 7.
For tax year 2019, I had a right to a refund of all South Carolina Income Tax withheld because I had no tax
liability, and for tax year 2020 I expect a refund of all South Carolina Income Tax withheld because I expect
to have no tax liability.
I elect to use the same residence for tax purposes as my military servicemember spouse. I have provided
my employer with a copy of my current military ID card and a copy of my spouse's latest Leave and Earning
Statement. State of domicile:
7
Under penalties of perjury, I declare that I have examined this certificate and, to the best of my knowledge and belief, it is true, correct, and complete.
Employee’s signature (required)
▶
Date
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8 Employer’s name and address 9 First date of employment 10 Employer identification number (EIN)
STATE OF SOUTH CAROLINA
DEPARTMENT OF REVENUE
SC W-4
(Rev. 12/13/19)
3527
2020
SOUTH CAROLINA EMPLOYEE'S
WITHHOLDING ALLOWANCE CERTIFICATE
1350
dor.sc.gov
SC W-4 Instructions
Complete SC W-4 so that your employer can withhold the correct South Carolina Income Tax from your pay. If you have
too much tax withheld, you will receive a refund when you file your tax return. If you have too little tax withheld, you will
owe tax when you file your tax return, and you might owe a penalty.
Determine the number of withholding allowances you should claim for withholding for 2020 and any additional amount of
tax to have withheld. For regular wages, withholding must be based on allowances you claimed and may not be a flat
amount or percentage of wages.
Consider completing a new SC W-4 each year and when your personal or financial situation changes to keep your
withholding accurate and help you avoid surprises when you file your South Carolina Individual Income Tax return.
For the latest information about South Carolina Withholding Tax and the SC W-4, visit dor.sc.gov/withholding.
Exemptions. You may claim exemption from South Carolina withholding for 2020 for one of the following reasons:
• For tax year 2019, you had a right to a refund of all South Carolina Income Tax withheld because you had no tax
liability, and for tax year 2020 you expect a refund of all South Carolina Income Tax withheld because you expect
to have no tax liability.
• Under the Servicemembers Civil Relief Act, you are claiming the same residence for tax purposes as your military
servicemember spouse. You are only in South Carolina, or a bordering state, to be with your military spouse who
is serving in the state in compliance with military orders. Provide your employer with a copy of your current
military ID card and a copy of your spouse's latest Leave and Earnings Statement (LES). The military ID card
must have been issued within the last four years. The assignment location on the LES must be in South Carolina
or a bordering state. Enter your spouse's state of domicile on the line provided.
If you’re exempt, complete only lines 1, 2, 3, 4, and 7. Check the box for the reason you are claiming an exemption and
write "exempt" on line 7. Your exemption for 2020 expires February 17, 2021. If you are a military spouse and you no
longer qualify for the exemption, you have 10 days to update your SC W-4 with your employer.
Filers with multiple jobs or working spouses. If you have more than one job at a time, or if you’re married filing jointly and
your spouse is also working, you may want to add additional withholdings on Line 6 to ensure you are withholding enough.
Each employer will require an SC W-4.
Nonwage income. If you have a large amount of nonwage income not subject to withholding, such as interest or dividends,
consider making estimated tax payments using SC 1040ES, Individual Declaration of Estimated Tax, or you can add
additional withholding from this job's wages on Line 6. Otherwise, you may owe additional tax.
Employer: Complete boxes 8 and 10 if sending to the SCDOR and complete boxes 8, 9, and 10 if sending to State Directory of New Hires.
