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Submission of South Carolina Withholding


Policy Statement
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).
Procedures
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.
Forms/Instructions
Additional contacts

Amanda Webb

Phone Number: 706-542-6935

Responsibilities

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

Record Retention

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 Documents must be retained for five (5) years after superseded or employee ends employment.

 (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

Policy Appendices
Submission of Federal taxes 2.2 and Georgia state withholding taxes 2.4