South Carolina § 12-8-1550 Due date for statements filed with department; recapitulation and reconciliation statement; request for filing extension.

South Carolina Statutes

§ 12-8-1550 — Due date for statements filed with department; recapitulation and reconciliation statement; request for filing extension.

South Carolina § 12-8-1550

Title 12TAXATION

Ch. 8INCOME TAX WITHHOLDING

This text of South Carolina § 12-8-1550 (Due date for statements filed with department; recapitulation and reconciliation statement; request for filing extension.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.C. Code Ann. § 12-8-1550 (2026).

Text

(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 Section 12-8-1540;

(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 Section 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.

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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 Section 12-8-1540; (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 Section 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.

Legislative History

HISTORY: 1995 Act No. 76, SECTION 2; 1997 Act No. 83, SECTION 3; 2016 Act No. 160 (H.4328), SECTION 2, eff April 21, 2016. Effect of Amendment 2016 Act No. 160, SECTION 2, in (A), substituted "January" for "February". ARTICLE 17 Enforcement and Administrative Provisions