We are committed to maximizing compliance through the fair administration of tax laws.
Request a Payment Plan Agreement
Businesses (for South Carolina business tax debt):
- You can contact the
SCDOR office near you to request a Payment Plan Agreement for business taxes.
OR To request a Payment Plan Agreement by paper, print and mail a completed FS-102 and
FS-102B, a non-refundable $45 application fee, and a 10% minimum down payment to the SCDOR. Your request will be reviewed for approval or denial.
dor.sc.gov/payplan for more information.
Individuals (for South Carolina Individual Income Tax and GEAR debt):
- You can request a payment plan online or using a paper form.
Review the requirements at
dor.sc.gov/payplan before requesting a payment plan.
Offer in Compromise
The SCDOR allows qualifying taxpayers to settle a tax liability for less than the full amount owed through a lump sum payment. There are two reasons for submitting and accepting an Offer in Compromise:
Doubt as to collectability which means doubt exists as to the ability to pay the full amount owed.
Economic hardship in which the taxpayer has the ability to pay the liability but cannot due to exceptional circumstances.
For eligibility and other information: Offer in Compromise Forms and Instructions (SC656
- A levy against the wages of an individual for assessments and/or tax liens due the SCDOR
- 25% of the gross wages are withheld for state tax and outside agency assessment, such as past due hospital bill or state ethics commission penalty
- Call the number on the Notice of Levy on Wages for additional information
Levy on Intangibles
- A levy against the bank accounts and certain investment accounts of an individual or entity with assessments and/or tax liens due to the SCDOR
- A levy against currently held contract payments and future payments to an individual or entity that has assessments and/or tax liens due to the SCDOR
- All amounts up to the total amount due to the SCDOR should be remitted
- Call the number on the Notice of Levy on Intangibles for additional information
Notice of Tax Lien
- A tax lien is a lien in favor of the SCDOR on all property and rights to property, real or personal, tangible or intangible, belonging to the person in debt
- A tax lien is effective from the date of assessment of the tax
- A tax lien will negatively impact a person’s credit rating
- The SCDOR does not report tax liens to the credit bureaus
- Tax liens are filed with the Clerks of Court/Register of Deeds as required by law, and thus become public record
- Call the number on the Notice of Tax Lien for additional information
Information on Final Notices Before Revocation of Licenses
- Business license holders served with a Final Notice have 90 days to respond to the issuing Revenue Officer
- This is the last opportunity to make arrangements to file and pay all that is due before the license(s) are revoked
- Service of this notice does not stop collection enforcement actions
Information on Orders of Revocation
- Once served, the entity or sole proprietor must stop operating business
- Continuing to operate the business may result in arrest and being brought before a judge for trial
- Civil penalties of $500 per day for each day of operation can be assessed
You May Be Contacted:
- By mail
- By email
- By phone