Scam alert

Scammers are sending text messages claiming to be from the SCDOR. Our agency does not send texts asking you to submit personal data. If you get this message, do not reply or click a link. Delete the message from your device and report it as spam.

Welcome to the New SCDOR Website

It’s still us—just with a fresh new look! The SCDOR launched our redesigned website this week, and we hope you’ll take a look around. Take a virtual tour or read some quick tips!

Menu
Open Search

  Additionally, the SCDOR sends a notice to you when collections begin. Both letters include contact information for the
  claimant agency if you have questions on the debt itself. 

  • ​If your tax refund is offset, the SCDOR mails you a Notice of Refund Adjustment letter.
  • If your debt is being collected through GEAR, the SCDOR mails you a Notice of Balance Due – Outside Agency.
Frequently asked questions

You have the right to protest or appeal your debt directly with the claimant agency.

File a protest

​To protest your debt, contact the claimant agency in writing using the contact information provided on the claimant agency's notification letter you received. 

Do not send a protest to the SCDOR.

  • The SCDOR cannot respond to protests for Setoff and GEAR debts.
  • You must contact the claimant agency that your debt is with. 

​​Protests must be filed directly with the claimant agency within 30 days of the date of the notification letter and must include: 

  • Your name, address, and SSN
  • The type of debt in dispute
  • A detailed statement of all the reasons that support the protest 

After a protest is filed

Claimant agencies will only notify the SCDOR of a protest if the debt has been submitted to SCDOR for collection. 

The SCDOR will pause collection efforts for 30 days to allow time for the claimant agency to hold a hearing with you. 

  • The SCDOR will remove the debt if the protest is ruled in your favor. The claimant agency must refund you any amount collected in error.
  • Alternatively, collections will resume if the protest is ruled in favor of the claimant agency.

​See section 63 of the Setoff Debt Collection Act (SC Code 12-56-63) for additional details on protests and appeals, including next steps if your protest is denied by the claimant agency.

Request a Payment Plan Agreement on MyDORWAY​. Payment Plan Agreements cannot be requested by telephone.

Visit dor.sc.gov/payplan for general information on payment plans with the SCDOR. As part of the agreement, the SCDOR:

  • Will not seize or levy property during the term of the agreement unless the agreement goes into default or we determine collection of the tax is in jeopardy.
  • Will apply refunds and lottery winnings to your debt. During the term of your agreement, we are required to offset any state or federal tax refunds and SC Education Lottery winnings toward your debt. These do not count as scheduled payments.
  • Will provide written notification if the terms of the agreement change because of an improved financial condition.
  • May issue a tax lien to protect the state's interest. This is a public record and may be reflected on your credit report.

 

Depending on if you have more than one debt in collections, debts collected through the GEAR program would be handled in the following ways:

  • If the claimant agency has sent your debt to the SCDOR as part of the GEAR program, it cannot be sent to a private collection agency.
  • If you have multiple bills or debts with the claimant agency, each bill or debt is handled separately. This makes it possible for one debt to be submitted to the GEAR program and another debt to be sent to a private collection agency.
  • Contact the claimant agency directly for information on your specific debts.

If ​the claimant agency has sent your debt to the SCDOR as part of the Setoff Debt program, they may use private collection agencies in addition to the Setoff Debt program. For more information, see the Setoff Debt Collection Act​ (12-56-30).

All questions regarding statute of limitations on a debt should be referred directly to the claimant agency.

The SCDOR does not impose an age limit on debt received from claimant agencies. Claimant agencies are required to follow any state or federal regulations imposed on their agency’s collection practices. ​

The SCDOR accepts all debts owed to claimant agencies except when the debtor is proven to be in bankruptcy or deceased. Deceased debtors will only be collected upon for a year from the date SCDOR is notified of the death. ​

The SCDOR does not impose an age limit on debt received from claimant agencies. However, claimant agencies are required to follow any state or federal regulations imposed on their agency's collection practices. For example, if federal regulations state that housing authorities cannot actively collect on debts older than 12 years, then housing authorities cannot submit debts over 12 years old to the SCDOR for Setoff Debt or GEAR participation.

A claimant agency can collect on debt that was established when the debtor was a minor as long as the claimant agency certifies it has given the now adult debtor the due process right to challenge the debt.

Before participating in either program, governmental or quasi-governmental entities (claimant agencies), must apply with and be approved by the SCDOR. Claimant agencies eligible for participation in these programs include:

  • State agencies, boards, committees, and commissions
  • Public institutions of higher learning
  • Political subdivisions (includes the South Carolina Association of Counties and Municipal Association of South Carolina when submitting debts on behalf of counties, local governments, or quasi-governmental entities)
  • Housing authorities
  • South Carolina Student Loan Corporation
  • United States Department of Education
  • The Internal Revenue Service
  • Other governmental or quasi-governmental entities of any state of the United States