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South Carolina State Income Tax Information

State Abbreviation: SC
State Tax Withholding State Code: 45
Acceptable Exemption Form: WH 1602
Basis For Withholding: State Exemptions
Acceptable Exemption Data: 0 / Number of Exemptions
TSP Deferred: Yes
Special Coding: Determine the Total Number Of Allowances field as follows: First Position - Enter 0 (zero). Second and Third Positions - Enter the number of exemptions claimed.
Additional Information: None
Withholding Formula (Effective Pay Period 4, 1998)
  1. Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.

  2. Subtract the Left Arrownontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the amount computed in Step 1.Right Arrow

  3. Add taxable fringe benefits (taxable life insurance, etc.) to the adjusted gross biweekly wages.

  4. Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.

  5. Determine the standard deduction by applying the following guideline and subtract this amount from the annual wages.
If The Number of Exemptions
Claimed Is:1
Subtract This Amount:2
1 or more 10% of annual wages or $2,600
1 Use annual wages when no exemptions are claimed.
2 Use the lesser amount.
  1. Determine the exemption allowance by applying the following guideline and subtract this amount from the result of step 3 to compute the taxable income.

    Exemption Allowance = $2,300 x Number of Exemptions

  2. Apply the taxable income computed in step 4 to the following table to obtain the South Carolina tax withholding.
Tax Withholding Table
If the Amount of
Taxable Income Is:
The Amount of South Carolina
Tax Withholding Should Be:
Over: But Not
  Of Excess
$0 $2,000 $0 plus 2% $0
2,000 4,000 40 plus 3% 2,000
4,000 6,000 100 plus 4% 4,000
6,000 8,000 180 plus 5% 6,000
8,000 10,000 280 plus 6% 8,000
10,000 and over 400 plus 7% 10,000
  1. Divide the annual South Carolina tax withholding by 26 to obtain the biweekly South Carolina tax withholding.
Last Updated / Reviewed: 22-Jan-2014 12:19 PM