South Carolina Code 12-8-1550. Due date for statements filed with department; recapitulation and reconciliation statement; request for filing extension
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(A) On or before the last day of January following the calendar year of the withholding, the following items must be filed with the department:
(1) the original copy of the statement required by § 12-8-1540;
Terms Used In South Carolina Code 12-8-1550
- Withholding agent: means a person required to withhold income taxes under the provisions of this chapter. See South Carolina Code 12-8-10
(2) a recapitulation and reconciliation of taxes withheld and paid in the form the department prescribes.
(B) A withholding agent may request in writing an extension of time for filing the information required under this section for a time not to exceed thirty days.
(C) Where essentially the same information required to be submitted by § 12-8-1540 is required to be submitted to the Internal Revenue Service on magnetic media, the same method must be used for purposes of this section.