If you have received a notice from the SCDOR, you should read through the notice in its entirety. An authorized representative of a taxpayer must have a valid power of attorney on file with the Department before discussing any correspondence. See Collection & Compliance for more information.
To assist you in understanding the notice you receive, there are several items you should be able to identify on the correspondence. They include the following:
- Identifiable Items in a Notice
- Title: A notice should have a title in the center of the header, which will give you an indication of what the notice is about. Be sure to identify the title prior to reading the body of the notice.
- Your Mailing Address: A notice should have your name, your spouse’s name, if applicable, and address near the top left-hand corner. If you believe SCDOR correspondence has reached you by mistake, be sure to contact the Department Representative or Division using the contact information on your notice.
- Form Number: A form number should be located in the top right-hand corner of the notice. Occasionally, you may find the form number in the bottom left- or right-hand corner of the notice.
- Reference Number: A notice will have several referencing numbers on its top right-hand side including, but not limited to, the following: File Number, Account Number, Document Number, Agreement Number, SID Number, Tax Lien Number.
- Period Covered: This will indicate the period of time in which a return or payment was due to the Department. Review your records prior to contacting the SCDOR.
- Contact Information: This includes an email address, mailing address and phone number for you to reach a Department Representative
- Content of Notices
- A notice will state why you are receiving the notice. This may be indicated in the title of the notice and/or the body.
- A notice will identify what you need to do in order to satisfy the requirement of the notice, if applicable.
- If a notice is not informational, it will indicate what may occur if the requirements of the notice are left unsatisfied.
- Contacting the SCDOR
- If a representative or specific Division (e.g. Individual Income Tax Section, Collection Services, etc.) of the SCDOR sends you a notice, their name, email address, and/or phone number should be located on the left-hand side after the body of the correspondence. Be sure to contact the specific Department Representative/Division to discuss your notice to ensure you get the assistance you need. If the notice does not contain one of these names be sure to look for and call the phone number on the notice. A Department representative will be able to assist you. Be sure to have your notice in front of you as well as the information listed under Identifiable Items listed above.