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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.
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 will need to provide the
Letter ID of the Levy Notice you received, and the last four digits of the employee's SSN or
ITIN. If you have questions, contact the SCDOR using the information listed on the Notice of Levy on Wages, Salary that you received.
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.
Once a levy is satisfied, the SCDOR will send a release letter to your employer.