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What happens before the SCDOR issues a lien?

The SCDOR will issue you a proposed assessment notice when you have an unpaid balance from a filed return, an estimated return, or an audit. The SCDOR mails several different proposed assessment notices, most commonly the ​Estimated Assessment Notice (C-293) and Notice of Proposed Assessment (C-332).

These notices will outline:

  • ​​The steps you must take to resolve the issue (usually paying what you owe or filing unfiled returns by the due date listed on the notice).
  • How you can appeal the assessment.
  • What may happen if you don’t pay what you owe, file your unfiled returns, or appeal by the dates listed on the notice.

If your balance​ remains unresolved, the SCDOR will issue you a Notice of Assessment (C-133)​. The notice will outline your outstanding liability and what may happen if your balance continues to be unresolved. Around 30 days after the issuance of this notice, if the balance remains unresolved, we will issue a state tax lien against your real and personal property. If the SCDOR issues a lien against you, we will mail you a Notice of State Tax Lien to Taxpayer (W-131-F).​

How do I resolve a lien?

​​​​The only way to resolve a lien is to pay what you owe, including penalties and interest.

The fastest, easiest way to pay off your lien is directly from our State Tax Lien Registry.

  1. Search for your lien using either the Lien ID printed on your notice, your name and SSN, or your business name and FEIN. If needed, you can narrow down the search using the date tool.
  2. Click on the balance displayed in the Balance Due column.
  3. On the next screen, enter your ID number and click Next to proceed.
  4. Your full amount due will be automatically entered under Amount. You can make a partial payment by entering the amount you wish to pay, but your lien will not be satisfied until the debt is paid in full.​ 
    If you can’t pay the full amount due at one time, you may be eligible to request a Payment Plan Agreement with the SCDOR.   
  5. If you need a lien payoff letter on letterhead for an Individual Income tax period, submit a signed Borrower's Authorization or valid POA to CollectionSupport@dor.sc.gov.