Levies on Wages or Intangible Assets | South Carolina Department of Revenue

A levy is one method of collection the SCDOR may use to collect on a liability that has not been paid. The SCDOR can issue and collect a levy on an individual's wages or intangible assets when an individual is under an assessment, a tax lien, or both.

For payroll departments

Employer and payroll providers who need to make a levy payment for an employee can manage levy payments and responses on MyDORWAY, our free online tax portal.

This includes notifying us if an employee is no longer working, under a leave of absence, or is taking unpaid leave.

If you are answering a levy or making a payment for one or two individuals, you don't have to log in to MyDORWAY.

Go to the MyDORWAY homepage.
Click Make a Levy Payment or Answer a Levy.

If you need to manage multiple levies, we recommend using your MyDORWAY account.

Log in to MyDORWAY.
Select More.
Choose either of the Levy options under Payments & Returns.

If you have questions, contact the SCDOR using the information listed on the Notice of Levy on Wages, Salary that you received.

Make a levy payment Answer a levy

For employees

Make a Payment

If you are an individual wishing to make a payment toward a debt and your wages are currently being garnished, you can make a payment on MyDORWAY.

Wages

The SCDOR may issue a levy against 25% of the gross wages of an individual due to an unpaid assessment or tax liens due to the SCDOR.

This can be due to a state tax debt or a debt owed to an outside agency (such as past due hospital or state ethics commission penalty) that is being collected by the SCDOR.

Intangible assets

The SCDOR may issue a levy against the bank accounts and certain investment accounts of an individual or entity with an unpaid assessment or tax liens due to the SCDOR. This can include a levy against currently held contract payments and future payments.

If the SCDOR issues a levy on intangibles against you, all amounts up to the total amount due to the SCDOR will be remitted to the SCDOR.

If you have questions, contact the SCDOR using the information listed on the Notice of Levy on Intangibles that you received.

Frequently asked questions

You no longer have the option to request a Payment Plan once the SCDOR has issued a levy on your wages.

Before issuing a levy against wages, the SCDOR will mail a notice to the address of the taxpayer whose wages are being levied.

If you do not think you received a notice prior to your wages being levied, please update your address with the SCDOR using the Changes of Address for Individuals (SC8822I) form.

If the levy is paid in full and there are no additional debts due, the SCDOR will mail a refund to the address we have on file.

Please allow time for your payment to process:

Credit card payments can take 7 to 14 business days to process.
Mailed paper checks can take up to 4 weeks for processing.

If your wages are still being garnished after you believe your debt has been paid in full, please email a copy of your last pay stub and the fax number or email address of your employer’s payroll department to CollectionSupport@dor.sc.gov.

If you would like to request to have your levy percentage lowered from 25% to 15%, click Request a Wage Levy Reduction on the MyDORWAY homepage.

To be eligible, you must have:

An active wage levy with the SCDOR.
An Individual Income Tax or GEAR debt.
Filed or already be up to date on all missing tax returns.

A levy is one method of collection the SCDOR may use to collect on a liability that has not been paid. The SCDOR can issue and collect a levy on an individual's wages or intangible assets when an individual is under an assessment, a ​tax lien, or both.

For payroll departments​

For employees​

Make a Payment

Wages

Intangible assets

If I do not wish for my wages to be levied, how can I set up a Payment​ Plan​?

Why didn’t I receive a notice before I received a lev​y?

If my payroll department has overpaid my levy, how do I obtain a refund?

I paid the amount I owed in full. How can I get my levy released?​

How can I ​request ​a lower lev​​y percentage​?

A levy is one method of collection the SCDOR may use to collect on a liability that has not been paid. The SCDOR can issue and collect a levy on an individual's wages or intangible assets when an individual is under an assessment, a tax lien, or both.

For payroll departments

For employees