Submission of South Carolina Withholding
The University of Georgia will comply with South Carolina Department of Revenue requirements
regarding the submission of taxes withheld from employees’ paychecks.
Reason for policy
The University of Georgia is required to follow State of South Carolina guidelines
for depositing South Carolina state income taxes as per the South Carolina Department
of Revenue’s Withholding Tax Information Guide (see below in Appendices).
The Payroll Department deposits the total amount of South Carolina tax withheld from
employees’ paychecks plus any adjustments made to South Carolina tax since the last
deposit. State tax payments are due on a monthly basis and must be paid by the 15thof
the following month via secure website. The Payroll Department prepares and submits
electronic quarterly withholding returns (WH-1605) by the last day of the month following
the end of the quarter. The fourth quarter/annual return (WH-1606) is due by the last
day of February of the following tax year.
Responsible University Senior Administrator: Vice President for Finance & Administration
Responsible University Administrator: Associate Vice President for University Business and Accounting Services
Policy Owner: Payroll
Policy Contact: Amanda Webb
Phone Number: 706-542-6935
Explanation: This series documents amounts withheld by Payroll from employees' checks for taxing
authorities. This series may include but is not limited to: the Statement for Claiming
Benefits Provided by Section 911 of the Internal Revenue Code; Withholding Allowance
Certificates (W-4s); Earned Income Credit Advance Payment Certificates (W-5s); Non-resident
Alien Request for Exemption from Tax Withholding (IRS Form 8233); Alien Information
Request Form; and Request for Exemption from State Income Tax Withholding. Individual
forms may include employees' names, addresses, social security numbers, and tax identification
numbers. Documents must be retained for five (5) years after superseded or employee
(Board of Regents: Tax Withholding Authorization Records 0472-04-037)
Record copy: The Payroll Department will maintain a file of South Carolina tax payment information.
Retention: 4 years
Submission of Federal taxes 2.2
and Georgia state withholding taxes 2.4