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​South Carolina's Top Delinquent Taxpayers

​We are committed to the fair administration of tax laws. When everyone pays their fair share, South Carolina wins. Unfortunately, that’s not always the case. When individuals and businesses knowingly avoid paying their fair share by refusing to comply with tax laws, the tax burden increases for everyone else. 

This information was last updated July 15, 2024:
To support transparency, fairness, and compliance, we publish the names and debt amounts of the top delinquent individuals and top delinquent businesses quarterly. We are dedicated to holding these delinquent taxpayers accountable when they knowingly do the wrong thing and have not taken the corrective steps we’ve asked them to make.

Debts with multiple responsible parties may be listed more than once on the Individuals list. 




How does someone end up on this list?
Long before their name is published, we reach out to these individuals and businesses to try to resolve these debts. We’ve sent letters, made calls, or attempted personal contact multiple times with no resolution. At this point, a tax lien has been filed against everyone on this list, making these debts public information.

How often is the list updated?
An updated list is published quarterly. The current amount of tax, penalty, and interest due may differ from the amount listed if partial payments have been made or additional penalty and interest have accrued. Since the last update, some of these delinquent taxpayers may have resolved their debts. Those taxpayers will be removed from the list at the next update. 

Who’s excluded from this list?
Individuals and businesses who have filed for bankruptcy or who have made payment agreements with us are not included on this list. Any debt in our GEAR or Setoff Debt programs is also excluded.

If you're on the Top Delinquent Taxpayers list and want to make a payment or discuss payment plan options:

Pay online at, or mail your payment with the voucher that was provided on the letter we mailed to you.

If you have information about someone on the Top Delinquent Taxpayer List that may help the SCDOR enforce compliance:​
Complete the CID-27 Tax Violation Complaint Form. Learn more about reporting tax fraud here.