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Tax Audits

The U.S. Department of Labor requires DEW to randomly perform UI Tax Account Audits on a percentage of South Carolina employers each year. Others are selected to verify that wages are being reported correctly or individuals are classified correctly in accordance with UI law.  

The purpose of UI audits are:

  • To verify payroll is reported accurately.
  • To ensure all workers are correctly classified as either employees or independent contractors.

Businesses with or without an active UI account may be selected for an audit to determine if they are a liable employer. The auditor can answer any questions regarding the UI law as it relates to reporting individuals.

View more information on how to best prepare for a UI tax audit.

Field Service Representatives 

Field service representatives are available to help employers understand UI legal requirements and are also responsible for the following activities:

  • Establishing tax liability
  • Enforcing compliance
  • Changing employer accounts
  • Securing delinquent tax and wage reports
  • Issuing subpoenas
  • Deposing claimants and employers
  • Preparing cases for prosecution
  • Prosecuting non-compliant employers
  • Auditing employer accounts
  • Auditing financial records
  • Collecting delinquent taxes
  • Helping other states collect funds
  • Coordinating IRS and S.C. Department of Revenue activities

Administrative Tax Appeal

Visit the Administrative Tax Appeal section.

UI Tax Field Service Contact Information

You may contact a field service representative in your area. Representatives are here to answer questions and help you navigate the tax process successfully.

Aiken Satellite Office
Aiken, Edgefield and McCormick Counties

Beaufort Satellite Office
Allendale, Bamberg, Barnwell, Beaufort, Colleton, Hampton and Jasper counties

Charleston District Office
Berkeley, Charleston, and Dorchester counties

Columbia District Office
Calhoun, Fairfield, Lexington, Orangeburg, Newberry, Richland, Saluda and Sumter counties

Conway District Office 
Georgetown, Horry and Williamsburg counties 

Greenville District Office
Abbeville, Anderson, Greenville, Greenwood, Laurens, Oconee and Pickens counties

Florence District Office
Chesterfield, Clarendon, Darlington, Dillon, Florence, Kershaw, Lee, Marlboro and Marion counties

Rock Hill District Office
Chester, Lancaster and York Counties

Spartanburg Satellite Office
Cherokee, Spartanburg and Union counties