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​​ Compliance

We are committed to maximizing compliance through the fair administration of tax laws.

Requesting an Installment Agreement

  • Submit an Installment Agreement Request FS-102
  • A nonrefundable $45 fee and a minimum 10% down payment must be made with the FS-102
  • All tax returns due during the term of the installment agreement MUST be filed and paid timely
  • All returns must be filed up to date when the installment agreement is established if you are an open retail business
  • All installment agreement payments MUST be made by the agreed upon due date
  • Financial documentation may be required, such as an IRS-433A and/or 433B ( view IRS forms here http://www.irs.gov/Forms-&-Pubs)
  • Payments may be made by check, cashier’s check, money order, EFW (Electronic Funds Withdrawal/Bank Draft) or credit card (MasterCard or Visa) using DORePay
  • An Installment Agreement will not stop the accrual of interest and failure to pay penalties or stop the seizure of refunds
  • An installment agreement may not prevent a lien from being recorded for the liabilities covered under the agreement
  • Your request will be reviewed for approval/denial

Wage Levy

  • A levy against the wages of an individual for assessments and/or tax liens due the SCDOR
  • 25% of the gross wages are withheld if the debt is for a state tax
  • 25% of the wages after subtracting federal, state, and FICA withholding are withheld if the debt is for an outside agency assessment, such as a 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 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 the SCDOR
  • All amounts up to the total amount due 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
  • In-person visits may be made

 

​Contact Collections

 803-898-5000

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