855.1 Withholding Statements Required with Paper Return.

The copy of the withholding statement furnished to the employee by the employer, as required under Section 12–8–1540, designated for attachment to the employee’s income tax return, must be attached to the income tax return of the employee if the employee files a paper return. A copy of Form 1099 or other information return reflecting South Carolina withholding must be attached to the income tax return of the taxpayer if the taxpayer files a paper return. Failure to comply may result in the disallowance of the withholding claimed.