Voluntary compliance is the cornerstone of our tax system. We rely on the assistance of all taxpayers in collecting and remitting the various taxes owed.
Accordingly, we have a voluntary disclosure program for taxpayers who have “nexus”—sufficient South Carolina business activity or connection to have a filing requirement—but have not registered to collect or remit South Carolina taxes.
About the Voluntary Disclosure Program
The voluntary disclosure program:
- Encourages non-filers to come forward voluntarily and begin paying taxes without incurring penalties.
- Allows the SCDOR to maximize compliance while using resources efficiently.
If you've been conducting business in South Carolina and have not filed required tax returns in the past, we encourage you to contact us for a determination of nexus and initiation of voluntary disclosure procedures.
If you wish to enter into an agreement with the SCDOR, please submit the Voluntary Disclosure Agreement Request.