South Carolina recently released its RS-1, the W2 and 1099 Filing Instructions and Specifications for 2023. There are a few notable changes this year, the most important of which is that South Carolina no longer accepts CD ROM for filing W-2 or 1099 files. Additionally, the cutoff limit for paper filing has been reduced from 250 to 10 for TY2023. See below for a detailed list of notable changes.
- Beginning with TY2023 filings, the following forms can be submitted through MyDORWAY using IRS Publication 1220 or SSA EFW2/EFW2C specifications: W-2; W-2C; W-2G; 1099-R; 1099-MISC; 1099-NEC.
- SC DOR now only accepts text (.txt) and zipped text (.zip) files and no longer accepts comma delimited files (.csv).
- Files with truncated SSNs will not be accepted.
- Businesses filing 10 or more W-2s or 1099s in a calendar year (or the lower limit prescribed by the IRS) must file electronically using the MyDORWAY portal using either direct entry or file upload methods. Fewer than 10 forms may be filed by paper. This has been reduced from 250 for the previous filing year.
- Electronic filing by sending CD ROM Filing option is no longer available for 1099s or W-2s for TY2023.
- Language has been updated throughout to account for the removal of CD ROM filing including the removal of the mailing address to send CD ROMs to.
- The updated 2023 WH-1612 form is included in the publication.
The RS-1 publication can be found here.
