We derive general relationships of the S matrix of fields containing evanescent components. Our formalism covers time-independent quantum scattering as well as scattering of classical scalar waves. We show that reciprocity, energy (or probability) conservation, and time-reversal symmetry in the presence of evanescent waves lead to relationships that extend the well-known relations previously derived in asymptotic scattering. On this basis, we discuss the link between reciprocity and time-reversal symmetry. We also address the experimental feasibility of time reversal of a field containing evanescent components.