Tax rate used in calculating South Carolina state tax for year 2025 | 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 (South Carolina Effective 2025)
- Subtract the biweekly Thrift Savings Plan contribution from the gross
biweekly wages.
- Multiply the adjusted gross biweekly wages by 26 to obtain the annual
wages.
- Determine the standard deduction by applying the following guideline
and subtract this amount from the annual wages.
| If
The Number of Exemptions
Claimed1 Is: | Subtract This
Amount2: | | 1 or more | 10% of annual wages or
$7,300 | 1 Use
annual wages when no exemptions are claimed.
2 Use
the lesser amount. |
- 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 = $4,860 x Number of Exemptions - 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
Over: | | Of Excess
Over: | | $ 0 | $ 3,560 | $ 0 | plus | 0% | $ 0 | | 3,560 | 17,830 | 0 | plus | 3% | 3,560 | | 17,830 | and over | 428.10 | plus | 6.2% | 17,830 |
- Divide the annual
South Carolina tax withholding by 26 to obtain the biweekly South Carolina
tax withholding.
| 