Skip Ribbon Commands
Skip to main content
Sign In

 Payment Plan Agreements

If you are not able to pay in full, you may be eligible for a Payment Plan Agreement. 

  • Tip: Research and compare your options. A loan with your bank or another financial institution may offer lower interest rates and may allow you to pay more timely to avoid additional penalties and interest. The rate of interest is established by the Department in the same manner and at the same time as the underpayment rate provided in Internal Revenue Code Sections 6621(a)(2) and 6622.


 Payment Plan Agreement Requirements for Individual Income Tax or GEAR:

Who can request a Payment Plan Agreement for IIT or GEAR?

  • You must have received a notice to request a Payment Plan Agreement. If you have not received a notice, you can make a payment on MyDORWAY.
  • You are not eligible for a Payment Plan Agreement if you have an active levy or garnishment with SCDOR.

You can set up a Payment Plan Agreement based on the following parameters: 

  • Determine your Balance Owed by adding ALL of your South Carolina Individual Income Tax or GEAR debts together. 
Tax TypeBalance OwedPayment Terms
Tax TypeIndividual Balance Owed0 to $999 Payment Terms12 months or less
Tax TypeIndividual Balance Owed$1,000 to $4,999 Payment Terms24 months or less
Tax TypeIndividual Balance Owed$5,000 to $9,999 Payment Terms36 months or less
Tax TypeIndividual Balance Owed$10,000 and above Payment Terms48 months or less

A $45 fee is charged for Individual Income Tax Payment Plan Agreements. Please review these requirements carefully before you make your request.

To request that an additional bill be added to your current agreement, print and mail a completed FS-147 to the SCDOR. Your request will be reviewed for approval or denial.

 


 

 Payment Plan Agreement Requirements for Business Taxes:

 Who can request a Payment Plan Agreement for business taxes?

  • You must have received a notice to request a Payment Plan Agreement. If you have not received a notice, you can make a payment on MyDORWAY.
  • You are not eligible for a Payment Plan Agreement if you have an active levy or garnishment with SCDOR.
  • You can contact the SCDOR office near you to request a Payment Plan Agreement for business taxes. 
  • To request a Payment Plan Agreement by paper, print and mail a completed FS-102 and FS-102B, a non-refundable $45 application fee, and a 10% minimum down payment to the SCDOR. Your request will be reviewed for approval or denial.
Tax TypeBalance OwedPayment Terms
Tax TypeBusiness  Balance OwedAll balances Payment TermsContact the SCDOR office near you