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 First name and middle initial Last name
Address
City State ZIP
2 Social Security Number
3
Single Married Married, but withhold at higher Single rate.
If Married filing separately, check Married, but withhold at higher Single rate.
4
Check if your last name is different on your Social Security card
.
For a replacement card, contact the Social Security Admin at 1-800-772-1213 .
5 Total number of allowances (from the applicable worksheet on page 3) . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Additional amount, if any, to withhold from each paycheck . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
$
7 I claim exemption from withholding for 2021. Check the box for the exemption reason and write Exempt on line 7.
For tax year 2020, I had a right to a refund of all South Carolina Income Tax withheld because I had no tax
liability, and for tax year 2021 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 state of 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 (LES). State of domicile:
7
Under penalty of law, I certify that this information is correct, true, and complete to the best of my knowledge.
Part I: Employee Information
Part II: Employer Information
Employee’s signature (required)
Date
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. 9/23/20)
3527
2021
SOUTH CAROLINA EMPLOYEE'S
WITHHOLDING ALLOWANCE CERTIFICATE
1350
dor.sc.gov
INSTRUCTIONS
Employee instructions
Complete the SC W-4 so 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 2021 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. This keeps your
withholding accurate and helps 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 2021 for one of the following reasons:
For tax year 2020, you had a right to a refund of all South Carolina Income Tax withheld because you had no tax
liability, and for tax year 2021 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 state of 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). Your 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 are exempt, complete only line 1 through line 4 and line 7. Check the box for the reason you are claiming an
exemption and write Exempt on line 7. Your exemption for 2021 expires February 15, 2022. 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: You will need to file an SC W-4 for each employer. If you have more
than one job, or if you are married filing jointly and your spouse is also working, you may want to consider only claiming
allowances on the SC W-4 for the highest earning job and/or adding additional withholding on line 6 to ensure you are
having enough withheld.
Complete box 8 and box 10 if sending to the SCDOR. Complete box 8, box 9, and box 10 if sending to the State Directory of New Hires.
SC W-4 (2021)
Page 2
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 the SC1040ES, Individual Declaration of Estimated Tax, or
adding additional withholding from this job's wages on line 6. Otherwise, you may owe additional tax. Find the SC1040ES
with instructions at dor.sc.gov/forms.
Employer instructions
Complete box 8 through box 10, as necessary. Employees do not complete this section.
New hire reporting: You must report newly-hired employees within 20 days after the employee's first day of
work. For more information, see SC Code Section 43-5-598 and 42 USC Section 653a or visit newhire.sc.gov.
Box 8: Enter your name and address. If you are sending a copy of this form to the State Directory of New Hires,
enter the address where child support agencies should send income withholding orders.
Box 9: If you are sending a copy of this form to the State Directory of New Hires, enter the employee’s first date
of employment, which is the date services for payment were first performed by the employee. If you rehired the
employee after they had been separated from your service for at least 60 days, enter the rehire date.
Box 10: Enter your Employer Identification Number (EIN).
All employers reporting South Carolina wages or withholdings must submit the W-2s directly to the SCDOR. Submitting
the W-2s to the Social Security Administration does not meet this requirement. The fastest, easiest way to submit W-2s is
using our free, online tax portal, MyDORWAY, at MyDORWAY.dor.sc.gov. Sign into your existing account or create an
account to get started. Select W2 Upload, listed under the I Want To column.
Find the Withholding Tax Tables and the Withholding Tax Formula at dor.sc.gov/withholding.
Worksheet instructions
Personal Allowances Worksheet: Complete the worksheet on page 3 to determine the number of withholding
allowances to claim.
Line C: Head of household - Generally, you may claim the head of household filing status on your tax return
only if you are unmarried and pay more than 50% of the costs of keeping up a home for yourself and a qualifying
individual. For more information on filing status, refer to IRS Pub. 501 at irs.gov.
Line E: Dependents - The total number of dependents claimed on your South Carolina return must equal the
number of dependents claimed on your federal return. This includes qualifying children and qualifying relatives.
Enter the total number of eligible dependents.
Line F: Dependents under the age of 6 - Enter the number of dependents from line E who have not reached
the age of six by December 31, 2021.
Enter the total from line G of this worksheet on line 5 of the SC W-4.
Deductions, Adjustments, and Additional Income Worksheet: Complete this optional worksheet if you plan to itemize
or claim adjustments to income and want to reduce your withholding, or if you have a large amount of nonwage income
not subject to withholding and want to increase your withholding.
Reduce withholding: Complete this worksheet to determine if you are able to reduce the tax withheld from your
paycheck to account for your itemized deductions and other adjustments to income, such as IRA contributions. If
you reduce your withholding, your refund at the end of the year will be smaller, but your paycheck will be larger.
Increase withholding: You can also use this worksheet to determine how much to increase the tax withheld from
your paycheck if you have a large amount of nonwage income not subject to withholding, such as interest or
dividends.
Enter the total from line 10 of this worksheet on line 5 of the SC W-4.
SC W-4 (2021)
Page 3
Personal Allowances Worksheet
A Enter 1 for yourself . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A
B Enter 1 if you will file as married filing jointly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B
C Enter 1 if you will file as head of household. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C
D
Enter 1 if: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
You are single, or married filing separately, and have only one job; or
You are married filing jointly, have only one job, and your spouse doesn’t work; or
Your wages from a second job or your spouse’s wages (or the total of both) are $1,500 or less.
D
E Dependents: Enter the number of dependents you will claim on your 2021 federal return . . . . . . . . . . . E
F
Dependents under the age of 6: Enter the number of dependents from line E who are under the age
of 6 as of December 31, 2021. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F
G Add line A through line F. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G
For accuracy, complete all worksheets that apply.
If you plan to itemize or claim adjustments to income and want to reduce your withholding, or if
you have a large amount of nonwage income not subject to withholding and want to increase your
withholding, see the Deductions, Adjustments, and Additional Income Worksheet below.
If the above situation does not apply, stop here and enter the number from line G on line 5 of the
SC W-4 on page 1.
Deductions, Adjustments, and Additional Income Worksheet
Note: Use this worksheet only if you plan to itemize deductions, claim certain adjustments to income, or have a large
amount of nonwage income not subject to withholding.
1
Enter an estimate of your 2021 itemized deductions. These include qualifying home
mortgage interest, charitable contributions, state and local taxes (up to $10,000), and
medical expenses in excess of 10% of your income. For more information, see IRS Pub. 505
at irs.gov. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
$
2
Enter the 2021 federal standard deduction amount based on your filing status. . . . . . . . . . . .
2
$
3 Subtract line 2 from line 1. If zero or less, enter 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
$
4
Enter an estimate of your 2021 adjustments to income and any additional standard
deduction for age or blindness. For more information, see IRS Pub. 505 at irs.gov. . . . . . . . . 4
$
5
Add line 3 and line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
$
6 Enter an estimate of your 2021 nonwage income not subject to withholding (such as
dividends or interest) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
$
7
Subtract line 6 from line 5. If zero, enter 0. Enter a negative amount in brackets. . . . . . . . . . .
Enter the total from line 10 on line 5 of the SC W-4 on page 1.
7
$
8
Divide line 7 by $4,200. Enter a negative amount in brackets. Round decimals down. . . . . .
8
9
Enter the number from the Personal Allowances Worksheet, line G. . . . . . . . . . . . . . . . . . . . 9
10
Add line 8 and line 9. If zero or less, enter 0. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
SC W-4 Worksheets
KEEP FOR YOUR RECORDS
The Family Privacy Protection Act
Under the Family Privacy Protection Act, the collection of personal information from citizens by the SCDOR is limited to the information
necessary for the SCDOR to fulfill its statutory duties. In most instances, once this information is collected by the SCDOR, it is protected
by law from public disclosure. In those situations where public disclosure is not prohibited, the Family Privacy Protection Act prevents
such information from being used by third parties for commercial solicitation purposes.
Social Security Privacy Act Disclosure
It is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer. 42 U.S.C. 405(c)(2)(C)(i)
permits a state to use an individual's Social Security Number as means of identification in administration of any tax. SC Regulation
117-201 mandates that any person required to make a return to the SCDOR must provide identifying numbers, as prescribed, for
securing proper identification. Your Social Security Number is used for identification purposes.