TAX YEAR 2026 · 1099-NEC & 1099-MISC
South Carolina 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check South Carolina requirements →South Carolina: what to know
South Carolina says to submit only 1099 forms that withheld South Carolina tax; MyDORWAY supports NEC and MISC. Other 1099 types can have different delivery methods.
1099-NEC reporting
Only 1099-NEC with South Carolina withholding must be filed with SCDOR.
1099-MISC reporting
Only 1099-MISC with South Carolina withholding must be filed with SCDOR.
State filing method: MyDORWAY electronic filing for withheld 1099-NEC/1099-MISC; withholding reconciliation
Deadline guidance: January 31 following the tax year for withholding-related state 1099 filing (check calendar adjustment).
Official source: South Carolina DOR — W-2 and 1099 Upload →
Source reviewed November 3, 2026. Not a certification that the selected situation is reportable or that third-party filing has been authorized. Confirm facts and current instructions.