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Compliance

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

Request a Payment Plan Agreement

If you are unable to pay your balance in full, you may qualify for a Payment Plan Agreement. Visit dor.sc.gov/payplan​ for more information.

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)

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 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
  • Learn more about levies on intangibles >​​

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
  • Learn more >

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

Setoff Debt and GEAR

  • The SCDOR assists in collecting debts owed to qualifying governmental and quasi-governmental entities through the GEAR and Setoff Debt collection programs. 
  • If you have questions about or want to dispute a debt the SCDOR is collecting on behalf of another agency through one of these programs, you need to contact the agency claiming the debt.
  • Learn more about Setoff Debt and GEAR >

You May Be Contacted:

  • By mail
  • By email
  • By phone
  • In-person

 

​Contact Collections

Income Tax Levy Questions: 803-898-5611
GEAR Levy Questions: 803-898-5403

Need to visit in-person? View our locations >