Due date for statements filed with department; recapitulation and reconciliation statement; request for filing extension.

S.C. Code Ann. § 12-8-1550
in effect
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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. Effect of Amendment 2016 Act No. 160, SECTION 2, in (A), substituted "January" for "February".
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c008.phpFetched: 10/17/2026

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