Compliance
We are committed to maximizing compliance through the fair administration of tax laws.
Request a Payment Plan Agreement
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Businesses (for South Carolina business tax debt):
- You can contact the
SCDOR office near you to request a Payment Plan Agreement for business taxes.
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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.
- Visit
dor.sc.gov/payplan for more information.
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Individuals (for South Carolina Individual Income Tax and GEAR debt):
- You can request a payment plan online or using a paper form.
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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:
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Doubt as to collectability which means doubt exists as to the ability to pay the full amount owed.
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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
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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.
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Learn more about Setoff Debt and GEAR >
You May Be Contacted:
- By mail
- By email
- By phone
- In-person
