You can
request a Payment Plan Agreement on MyDORWAY. Payment Plan Agreements cannot be requested by telephone.
The length of your Payment Plan Agreement is based on the total of your
Balance Owed, which you can determine by adding
ALL of your South Carolina Individual Income Tax or GEAR debts together.
Individual
|
Balance Owed0 to $999
|
Payment Terms12 months or less
|
| Individual |
Balance Owed$1,000 to $4,999
|
Payment Terms24 months or less |
| Individual |
Balance Owed$5,000 to $9,999 |
Payment Terms36 months or less |
| Individual |
Balance Owed$10,000 and above |
Payment Terms48 months or less |
*Monthly payment terms may fluctuate due to accrued monthly penalty and interest.
A non-refundable $45 fee is charged for Individual Income Tax Payment Plan Agreements. Please review the following requirements carefully before making 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.
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Have a bank account: You must list a checking or savings account on your Payment Plan Agreement request form.
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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 20% of your total balance due.
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File and pay estimated income taxes: You must remain current in paying estimated income taxes.
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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:
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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.
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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.
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Will provide written notification: We will provide written notification if the terms of the agreement change because of an improved financial condition.
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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.
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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.
To request that an additional bill be added to your current agreement, email a completed
FS-147 to
PPARequest@dor.sc.gov. The FS-147 can only be submitted one time for the life of the payment plan agreement. Your request will be reviewed for approval or denial.
