S.C. Code Ann. § 12-8-1540 – Agents shall furnish statements to taxpayers and department; contents

(A) A person required to withhold income tax under this chapter, or who would have been required to withhold a tax under Section 12-8-520 if the taxpayer had claimed a single exemption, shall furnish on or before January thirty-first of the following year a properly completed federal wage and tax statement or federal 1099 to the taxpayer with respect to the remuneration paid during the calendar year, showing the following:
1. (1) the withholding agent's name, address, and South Carolina withholding tax account number;
2. (2) the taxpayer's name, address, and social security or federal employer identification number;
3. (3) the total amount of wages or payments; and
4. (4) the total amount withheld.
(B) The wage and tax statement or 1099 required to be furnished by this section may be required to be furnished at other times, and contain other information as prescribed by the department.
(C) This section does not apply to agents withholding pursuant to Section 12-8-580 who provide the seller with the nonresident real estate withholding form or to agents required to withhold income tax pursuant to Section 12-8-580.