To qualify as a voluntary filer, you must ​not:

• ​Be registered, filing, or have been previously contacted by SCDOR with respect to the tax for which you are requesting a voluntary disclosure agreement.
• Have outstanding tax liabilities other than those reported through the voluntary disclosure.
• Be involved in an audit or litigation with the SCDOR.
• Have requested an advisory opinion regarding matters relating to the existence of nexus.
• Request a voluntary disclosure for non-business individual income taxes.
• Fail to respond timely and completely to a nexus questionnaire (if requested by the SCDOR).

Complete the Voluntary Disclosure Agreement Request​ to request consideration for the Voluntary Disclosure Program. The SCDOR will contact you regarding your status as a voluntary filer.

Email your VDA requests to SCVDA@dor.sc.gov​ or send it by mail.

Mailing address:

• South Carolina Department of Revenue
  Nexus/Discovery Section
  PO Box 125
  Columbia, SC 29214-0970

If a taxpayer is submitting a request through the Multistate Tax Commission, South Carolina will not enter into an agreement with the taxpayer if they choose to remain anonymous. Upon disclosure of the taxpayer's name and Federal ID, the SCDOR will accept the taxpayer's application.

​However, if the taxpayer does not come to us through the Multistate Tax Commission, then we can enter into an agreement if they choose to remain anonymous, so long as they meet all other qualifications.

No, only companies headquartered outside of South Carolina are allowed to participate in the voluntary disclosure program.

No. The taxpayer should not register or file any accounts with the SCDOR for the tax that they are voluntarily filing with our program. All documents are to be submitted directly to the Nexus Auditor assigned to your case.

The Nexus Auditor will register all accounts, process all documents, and send a bill upon completion.

You will have 60 days from the date of acceptance to submit all documents requested.

In lieu of returns for Sales and Use Tax​, the SCDOR requires a spreadsheet, which outlines the taxable sales for each month by jurisdiction.

Yes. Any sales that are exempt should have a valid re-sale or exemption certificate provided. Please note that the certificate must be completed it its entirety to be considered valid.​

You must submit your return to your assigned Nexus Auditor—not through the normal submission processes—​for penalties to be waived under your nexus agreement, including Voluntary Disclosure (VDA) and Multistate Tax Commission (MTC) agreements.​

There must be a minimum tax liability for the lookback period of $500.​

• Income Tax
  • “C” Corporation Sales
  • “S” Corporation
  • Partnership​
  • Bank
  • Tax Exempt Organization (Eleemosynary)
  • Sole Proprietorship
     
• Sales & Use Tax
  • Sales Tax
  • Use Tax
  • Accommodations ​

Once your voluntary disclosure agreement is confirmed and you have received a bill from the Nexus Auditor, you can pay online using our free tax portal, MyDORWAY.

For assistance with setting up an online account, making payments, and filing returns, go to MyDORWAY Help​.