South Carolina's Top Delinquent Taxpayers
Formerly SCDOR's Debtor's Corner
We are committed to the fair administration of tax laws. When everyone pays their fair share, South Carolina wins. Unfortunately, that’s not always the case. When individuals and businesses knowingly avoid paying their fair share by refusing to comply with tax laws, the tax burden increases for everyone else.
To support transparency, fairness, and compliance, we publish the names and debt amounts of the Top 250 Delinquent Individuals and Top 250 Delinquent Businesses quarterly. We are dedicated to holding these delinquent taxpayers accountable when they knowingly do the wrong thing and have not taken the corrective steps we’ve asked them to make.
How does someone end up on this list?
Long before their name is published, we reach out to these individuals and businesses to try to resolve these debts. We’ve sent letters, made calls, or attempted personal contact multiple times with no resolution. At this point, a tax lien has been filed against everyone on this list, making these debts public information.
How often is the list updated?
An updated list is published quarterly. The current amount of tax, penalty, and interest due may differ from the amount listed if partial payments have been made or additional penalty and interest have accrued. Since the last update, some of these delinquent taxpayers may have resolved their debts. Those taxpayers will be removed from the list at the next update.
Who’s excluded from this list?
If you're on the Top Delinquent Taxpayers list and want to make a payment or discuss payment plan options:
Pay online at
dor.sc.gov/pay, or mail your payment with the voucher that was provided on the letter we mailed you.
To discuss payment agreement options, email Brian.Smith@dor.sc.gov.
If you have information about someone on the Top Delinquent Taxpayer List that may help the SCDOR enforce compliance:
CID-27 Tax Violation Complaint Form. Learn more about
reporting tax fraud here.