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Email
SetoffDebt@dor.sc.gov

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Setoff Debt & GEAR for individuals

Claimant agencies must send a notification letter to you 30 days before submitting your debt to the SCDOR. This letter is mailed to the address provided at the time the debt was incurred or to your last known address. 

Additionally, the SCDOR sends notice to you when collections begin. Both letters include contact information for the claimant agency if you have questions on the debt itself. 

  • ​If your tax refund is offset, the SCDOR mails you a Notice of Refund Adjustment letter. 
  • If your debt is being collected through GEAR, the SCDOR mails you a Notice of Balance Due – Outside Agency.

Protest your debt

You have the right to protest or appeal your debt directly with the claimant agency. ​To protest your debt, contact the claimant agency in writing using the contact information provided on the claimant agen​cy's notification letter you received. 

​​Protests must be filed directly with​ the claimant agency within 30 days of the date of the notification letter and must: 

  • Contain your name, address, and SSN 
  • Identify the type of debt in dispute 
  • Give a detailed statement of all the reasons that support the protest 

Do not send a protest to the SCDOR; you can only file a protest directly with the claimant agency. The SCDOR cannot respond to protests for Setoff and GEAR debts. You must contact the claimant agency that your debt is with. 

Claimant agencies will only notify the SCDOR of a protest if the debt has been submitted to SCDOR for collection. The SCDOR will pause collection efforts for 30 days to allow time for the claimant agency hold a hearing with you. 

  • The SCDOR will remove the debt if the protest is ruled in your favor. The claimant agency must refund you any amount collected in error. 
  • Alternatively, collections will resume if the protest is ruled in favor of the claimant agency.

​See section 63 of the Setoff Debt Collection Act (SC Code 12-56-63) for additional details on protests and appeals, including next steps if your protest is denied by the claimant agency.


Frequently asked questions