{"data":{"id":"us-sc/s.c.-code-ann.-12-8-1550","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-8-1550","heading":"Due date for statements filed with department; recapitulation and reconciliation statement; request for filing extension.","body":"(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:\n(1) the original copy of the statement required by Section 12-8-1540;\n(2) a recapitulation and reconciliation of taxes withheld and paid in the form the department prescribes.\n(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.\n(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.","path":["Title 12 - TAXATION","CHAPTER 8 Income Tax Withholding","ARTICLE 13 Depositing and Filing Returns in Connection with Withholding"],"source_url":"https://www.scstatehouse.gov/code/t12c008.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:34:59Z","sha256":"2fa6c32c08a02ae33ee3adf9a3e1bbacf3eddd611559f06c29728bbf0947d911","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-8-1540","next":"us-sc/s.c.-code-ann.-12-8-2010"},"notice":"GroundRules: Original legal text. Not legal advice."}