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Setoff Debt & GEAR​

The SCDOR believes in the fair administration of debt collection and protecting citizens who comply. Unpaid debts make it difficult for agencies to budget and fund essential public services. South Carolina law requires the SCDOR to help qualifying entities in collecting debts through two collection programs: Setoff Debt and GEAR. 

Setoff Debt

  • Collects an individual's debts by offsetting their​ South Carolina Individual Income Tax refunds 
  • Debt collections expire at the end of every year (agencies must resubmit if they wish to continue to collect) 


  • More flexible and comprehensive than Setoff Debt 
  • Can include wage levies, tax liens, bank account levies, license revocations, and payment plan collection methods 
  • Debt collections do not expire at the end of every year 

For more information on the Setoff Debt and GEAR Programs, click the option below that describes you:

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