South Carolina Releases 2024 Withholding Formula (1)

Nov. 16, 2023, 4:33 PM UTC

South Carolina’s 2024 withholding formula was released Nov. 14 by the state revenue department.

The formula uses three tax brackets with rates of zero, 3%, and 6.4%, the last of which decreased from 6.5%.

The value of a state allowance increased to $4,610 annually, from $4,310, and the maximum standard deduction increased to $6,925, from $6,475. The standard deduction is either $6,925 or 10% of an employee’s annual gross wages, whichever is less.

The 2024 Form SC W-4, South Carolina Employee’s Withholding Allowance Certificate, was released Dec. 1.

(Adds 2024 Form SC W-4.)

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