South Carolina Employee's Withholding Allowance Certificate - SC W-4 (2026)

Sep 19, 2026

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South Carolina Employee's Withholding Allowance Certificate (SC W-4) provides an employee form to claim withholding allowances and, if applicable, request exemption for the 2026 tax year. It guides employees to complete Part I with personal information, marital withholding status, allowances, and any additional withholding, then sign and date. It also instructs employers on completing boxes 8–10 for new hire reporting and state directory submissions to the South Carolina Department of Revenue and related agencies.

LanguageEnglish

CategoryForms

FormatPDF

Pages3

Reading Time1 min

AccessFree to download

Part I: Employee Information

Instructions

Part II: Employer Information

Employer instructions

# STATE OF SOUTH CAROLINADEPARTMENT OF REVENUE SOUTH CAROLINA EMPLOYEE'SWITHHOLDING ALLOWANCE CERTIFICATE Give this form to your employer.Keep the worksheets for your records.The SCDOR may review any allowances andexemptions claimed.Your employer may be required to send a copy of this form to the SCDOR. ## Part I:Employee Information 1 First name and middle initial 2 Social Security Number Last name Address 3□Single □Married □Married,but withold at higher Single rate* *Check if married but fling separately. City ZIP State 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 $ 6 Additional amount,if any,to withhold from each paycheck ....................................... 7 I claim exemption from withholding for 2026.Check the box for the exemption reason and write Exempt on line 7. 7 For tax year 2025,I had a right to a refund of allSouth Carolina Income Tax withheld because I had no tax □ liability,and for tax year 2026,I expect a refund of all South Carolina Income Tax withheld because I expect to have no tax liability. For tax year 2026,I am a military servicemember or the spouse of a military servicemember and elect to use another state as my state of domicile.See instructions.State of domicile:_____ Under penalty of law,I certify that this information is correct,true,and complete to the best of my knowledge. ## Employee's signature(required) Date_ ## Part II:Employer Information Complete box8 and box 10 if sending to the SCDOR.Complete box 8,box9,and box 10 if sending to the State Directory of New Hires. 9 First date of employment 10 FEIN 8 Employer's name and address ## INSTRUCTIONS Employee instructions Complete the SC W-4 so your employer can withold the correct South Carolina Income Tax from your_pay.If you havetoo much tax witheld,you will receive a refund when you file your South Carolina Individual Income Tax return.If youhave too little tax withheld,you will owe tax when you file your tax retum,and you might owe a penalty. Determine the number of witholding allowances you should claim for withholding for 2026 and any additional amount oftax to be withheld.For regular wages,withholding must be based on allowances you claimed and may not be a flatamount or percentage of wages. Consider completing a new sC W-4 each year and when your personal or financial situation changes._This keeps yourwitholding accurate and helps you avoid surprises when you file your South Carolina Individual Income Tax returmn. 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 2026 for one of the following reasons: ·For tax year 2025,you had a right to a refund of all South Carolina Income Tax withheld because you had no taxliability,and for tax year 2026 you expect a refund of allSouth Carolina Income Tax withheld because you expectto have no tax liabilty. ·Under the provisions of the Veterans Auto and Education Improvement Act,you are a military servicemember or amilitary servicemember's spouse who is electing for tax purposes to use the domicile state of the servicemember,the domicile state of the spouse,or the permanent duty station of the servicemember as your state of domicile.Enter the name of the state on the line provided.Refer to SC Revenue Ruling \#24-5,available at dor.sc.govlpolicy,for more information. If you are exempt,complete only line_1 through line 4 and line 7.Check the box for the reason you are claiming anexemption and write Exempt on line 7.Your exemption from withholding expires on December 31,2026,unless yousubmit a new SC W-4 to your employer. If the state of domicile changes during the year,the servicemember and/or

FAQs

Who should receive the SC W-4 and who keeps the worksheets?

Give the form to the employer and keep the worksheets for personal records. The SCDOR may review allowances and exemptions claimed, and the employer may be required to send a copy to the SCDOR.

How does an employee claim exemption from South Carolina withholding for 2026?

Check the exemption box for the reason and write “Exempt” on line 7. If exempt, complete only lines 1–4 and line 7.

What must an employer do regarding new hire reporting when sending boxes 8–10?

For new hire reporting, report newly hired employees within 20 days after the employee’s first day of work. Complete boxes 8–10 as necessary when sending a copy to the SCDOR or the State Directory of New Hires.

Sep 19, 2026

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