WH-1605Z-SC Withholding Quarterly Tax Return EZA/RDA Instructions - Rev. 1/14/20

Sep 19, 2026

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Instructions explain how to complete the WH-1605Z-SC withholding quarterly tax return related to EZA/RDA credits, including due dates for Jan–Mar, Apr–Jun, and Jul–Sep quarters. Line-by-line guidance covers state tax withheld, EZA/RDA worksheet inputs for job development and retraining credits, calculations for quarterly liability, refunds or tax due, and penalties/interest. Additional instructions detail completing the EZA/RDA worksheet by project type, including required project identifiers and credit transfers.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Due dates

Quarterly filing deadlines (Jan–Mar, Apr–Jun, Jul–Sep)

Front of return line instructions

Lines 1–8 (withholding, credits, liability, refund/tax due, penalty/interest)

EZA/RDA worksheet instructions

Job Development projects (Lines 1a–7)

Retraining projects (Lines 8a–9)

Fourth Quarter/Annual reconciliation reference

WH-1606Z-SC overview and key annual lines

WH-1605Z-SC Withholding Quarterly Tax Return EZA/RDA Instructions (Rev. 1/14/20) Due dates: Jan-Mar: due Apr 30 Apr-Jun: due Jul 31 Jul-Sep: due Oct 31 Line 1. Enter the total amount of state tax withheld from ALL SC employees and from all other sources of withholding for the quarter. The information for lines 2a-2d is from the SC Withholding EZA/RDA Worksheet. Complete the worksheet for each project claiming a job development and/or retraining credit. Line 2a. Enter the amount from line 5 of the EZA/RDA worksheet. This is the maximum EZA/RDA credit. This amount will be the lower of: 1. amount allowed by law as calculated under SC Code Section 12-10-80(B) . This information may be found on Exhibit C-Quarterly Report that is required to be filed with SC Coordinating Council or 2. amount of withholding tax paid. Maximum credit can never exceed total withholding. A taxpayer may not claim a job development credit unless the taxpayer has maintained the minimum job requirement for the quarter. Line 2b. Enter the amount from line 6 of the EZA/RDA worksheet. This is the allowable amount of EZA/RDA credit that may be retained as determined by SC Code Section 12-10-80(D)(1) and the county in which the project is located. This is the amount of job development credit that a taxpayer is allowed to receive and use for the purposes provided in SC Code Section 12-10-80(C)(3) . Line 2c. Enter the amount from line 7 of the EZA/RDA worksheet. This is the amount that the taxpayer is not allowed to retain. This amount will be forwarded by the SCDOR to the State Rural Infrastructure Fund administered by the SC Coordinating Council. Line 2d. Enter the amount from line 9 of the EZA/RDA worksheet. This is the amount of retraining credit allowed under SC Code Section 12-10-95.This amount cannot exceed $1,000 per year per employee and may not exceed $5,000 per employee over a consecutive five year period. Line 2e. Enter the amount of New Jobs and Capital Investment credit. Complete TC-11A-WH to determine this amount. Line 3. Subtract lines 2b, 2d, and 2e from line 1. This is the liability for the quarter. Line 4. Enter total withholding tax paid for the quarter. Line 5. If line 4 is greater than line 3, enter the difference. This is the amount of the refund requested. Any refund that results from claiming a job development credit and/or retraining credit must be used to reimburse the company for qualified expenditures. Line 6. If line 4 is less than line 3, enter the difference. This is amount of tax due. Attach a check to the paper return or file return and pay additional [tax at](tax at MyDORWAY.dor.sc.gov. If)[ MyDORWAY.dor.sc.gov](tax at MyDORWAY.dor.sc.gov. If)[. If](tax at MyDORWAY.dor.sc.gov. If) return is filed late with tax due, MyDORWAY will calculate the penalty and interest for you. Line 7. Enter the amount of penalty and interest due. A penalty and interest calculator is available at [MyDORWAY.dor.sc.gov](MyDORWAY.dor.sc.gov). Line 8. Enter the net state tax, penalty, and interest due. Complete the EZA/RDA worksheet if claiming a credit. Instructions for Completing the EZA/RDA Worksheet • This worksheet is required to be completed for each project that is claiming credit on this return. This includes both Job Development and Retraining projects. If additional space is needed, attach a separate worksheet. • Complete the EZA/RDA worksheet when filing original or amended quarterly returns. • You can now file your worksheet along with your return [at](at MyDORWAY.dor.sc.gov)[ MyDORWAY.dor.sc.gov](at MyDORWAY.dor.sc.gov). Enter the following information for each Job Development project that is claiming credit. The information for Lines 1-4 is available on Exhibit C-Quarterly Report which is required to be filed with the SC Coordinating Council each quarter. Line 1a. Enter the project number that begins with EZ followed by eight numbers. Example: EZ07123456 Line 1b. Enter allowable percentage for

FAQs

What are the due dates for filing the WH-1605Z-SC quarterly return?

Jan–Mar is due Apr 30, Apr–Jun is due Jul 31, and Jul–Sep is due Oct 31.

How are the quarterly liability and refund amount determined on the WH-1605Z-SC?

Compute liability by subtracting lines 2b, 2d, and 2e from line 1. Compare line 4 to line 3: if line 4 is greater, the difference is the refund requested; if line 4 is less, the difference is the tax due.

When claiming job development and/or retraining credits, what worksheet must be completed?

The EZA/RDA worksheet must be completed for each project claiming credit, including separate project details for Job Development and Retraining, and the totals are transferred to the appropriate lines on the return.

Sep 19, 2026

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