How South Carolina withholding is handled
South Carolina’s annualized method deducts SC W-4 allowances and a capped standard deduction when at least one allowance is claimed.
A state withholding example
The official example of $750 weekly taxable pay with three allowances gives $10.58 state withholding.
Coverage limits
Zero allowances do not receive the formula’s standard deduction. Use the state certificate count rather than federal W-4 credits.
Regular resident W-2 wages only. Use confirmed local/other payroll charges where required. No tax-return, reciprocity, nonresident-alien or special-occupation calculations. Benefit entries must qualify under your employer’s plan.
Official sources
Sources reviewed August 31, 2026. Read the complete method and privacy boundaries.