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Levies​ on wages or intangible assets

What is a levy?
A levy is one method of collection the SCDOR may use to collect on a liability that has not been paid. The SCDOR can issue and collect a levy on an individual's wages or intangible assets when an individual is under an assessment, a ​tax lien, or both.


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Payroll Departments​

If you are an employer or payroll provider who needs to make a levy payment for an employee (including notifying us if an employee is no longer working, is under a leave of absence, or is taking unpaid leave), you have two options to manage your levy payments and responses. 

  • If you are answering a levy or making a payment for one or two individuals, you don't have to log into MyDORWAY. Instea​d, go to the MyDORWAY menu​ and click Make a Levy Payment or Answer a Levy​ (or use the buttons below to get started).

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  • If you need to manage multiple levies, it's recommended you log into your MyDORWAY account​, then select More and choose either of the Levy options under Payments & Returns. 

If you have questions, contact the SCDOR using the information listed on the Notice of Levy on Wages, Salary that you received.

Make a payment​ or respond to a ​levy on MyDORWAY logo for the SCDOR's free and secure tax portal.​
 
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Make a levy ​payment​​
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Answer a levy​​​​​
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For employees​

Email ComplyToday@dor.sc.gov​ ​if you are an individual wishing to make a payment toward a debt and your wages are currently being garnished. Payments must be made by credit card, and a copy of your transaction receipt and your payroll department’s email address or fax number must be included in your email.

Wages: The SCDOR may issue a levy against 25% of the gross wages of an individual due to an unpaid assessment or tax liens due to the SCDOR. This can be due to a state tax debt or a debt owed to an outside agency (such as past due hospital or state ethics commission penalty) that is being collected by the SCDOR.

Intangible assets: ​The SCDOR may issue a levy against the bank accounts and certain investment accounts of an individual or entity with an unpaid assessment or tax liens due to the SCDOR. This can include a levy against currently held contract payments and future payments. If the SCDOR issues a levy on intangibles against you, all amounts up to the total amount due to the SCDOR will be remitted to the SCDOR.​ If you have questions, contact the SCDOR using the information listed on the Notice of Levy on Intangibles that you received.

Frequently asked questions​

If I do not wish for my wages to be levied, how can I set up a Payment​ plan​?

Why didn’t I receive a notice before I received a lev​y?

After I’ve paid my balance in full, how can I get my levy released?

If my payroll department has overpaid my levy, how do I obtain a refund?

I paid the amount I owed in full. How can I get my levy released?​

How can I ​request ​a lower lev​​y percentage​?​​

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