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 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.
IMPORTANT: We anticipate processing delays in August and September due to a system upgrade.
We appreciate your patience as we complete these system upgrades to better serve you.


 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.

As part of the agreement, you must:

  • File and pay all returns in full: You must continue to file and pay all returns in full during the term of your Payment Plan Agreement.
  • Have a bank account: You must list a checking or savings account on your Payment Plan Agreement request form.
  • Allow bank drafts: You must allow us to draft the scheduled payment from your bank account. A payment will be drafted immediately when your agreement is submitted. If you cannot make a scheduled payment or a payment is returned to us from your bank or financial institution, your agreement will be in default. If you do not allow bank drafts, you must pay a non-refundable $45 application fee and a down payment equal to 10% of your total balance due. 
  • File and pay estimated income taxes: You must remain current in paying estimated income taxes.
  • Provide additional information, as needed: You must provide us with any additional information as it is requested. We may perform periodic reviews of your financial condition during the term of the agreement to assess continued need as well as possible jeopardy of collection.

If you cannot meet these requirements, or any additional requirements established when you set up the agreement, your agreement will be in default.

As part of the agreement, the SCDOR:

  • Will not seize or levy property: We will not seize or levy any property during the term of the agreement unless the agreement goes into default or we determine collection of the tax is in jeopardy.
  • Will offset refunds and lottery winnings: During the term of your agreement, we are required to offset any state or federal tax refunds and SC Education Lottery winnings. These will be applied to your debt and do not count as a scheduled payment.
  • Will provide written notification: We will provide 30-days written notification if the terms of the agreement change because of an improved financial condition.
  • May issue a tax lien: We may issue a tax lien to protect the state’s interest. This is a public record and may be reflected on your credit report.
  • Will take legal action if you default: We must take legal action to force collection of the tax immediately and without notice if you default on any of the terms of the agreement. 

Payment Plan Agreement requests are now on MyDORWAY


 


If you submitted a request during August, please note:

  • If we are unable to process your request, we will notify you by mail within 1-2 weeks. 
  • If your request is accepted: 
    • Your initial payment will be processed within 2-3 business days. Initial payments will not be processed between August 26 and September 4. 
    • Your Payment Plan Agreement will be setup shortly after September 5. Confirmation will be mailed to you at that time. 
    • Monthly draft dates: 
      • If your requested monthly payment date is BEFORE the 20th day of the month, your first draft will be in October. (Example: If your requested payment date is the 15th of each month, your first draft date will be October 15.) 
      • If your requested monthly payment date is AFTER the 20th day of the month, your first draft will be in September. (Example: If your requested payment date is the 20th of each month, your first draft date will be September 20.) 
 

 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