TAX DEBT RELIEF OPTIONS – South CArolina Department of REvenue

M&M Financial has been successfully resolving back tax liabilities for small businesses and individuals in South Carolina since 2009 and nationwide since 2005.  We deal with the IRS and State taxing authorities for you, so you do not have to!  

If you or your business owe the South Carolina Department of Revenue back-taxes we recommend first reading about your South Carolina Taxpayers’ Bill of Rights.

Below is some information that will help you start resolving your state tax liabilities.  If you have questions and would like to talk to a licensed Tax Resolution Specialist please do not hesitate to call us at 866-487-5624.


South Carolina Department of Revenue (SC-DOR) has different Payment Agreement options for individual and businesses.  

Individual Payment Agreement Guidelines
  • $0 -  $999 tax owed                            12 months or less
  • $1,000 - $4,999 tax owed                   24 months or less
  • $5,000 - $9,999 tax owed                   36 months or less
  • $10,000+ tax owed                             48 months or less
Business Payment Agreement Guidelines
  • All tax balances owed                         18 months or less
  • Down payment may be requested
Other Helpful Payment Plan Information
  • Tax liens are typically filed even if you set up a Payment Agreement with SC-DOR. 
  • Defaulted payment plans may be considered for reinstated after a significant down payment.  
  • 100% current tax compliance is required for both business and personal payment plans.


South Carolina recently adopted an Offer in Compromise program to settle a tax liability for a lesser amount based on 2 reasons.
  1. Doubt as to Collectability
  2. Economic Hardship
A few more stipulations to become eligible for the OIC
  • must owe $10,000 or more for one single period,
  • 10% down payment required,
  • not for Sales or Withholding tax debts,
  • and more

Penalty Relief

It’s also very difficult to get penalties removed.  The state doesn’t typically consider financial hardship as a reason for penalty relief.  With that said, you can request penalty relief using the South Carolina Penalty Waiver Request form.  


The South Carolina Department of Revenue has some flexibility when it comes to back tax liabilities.  Each case varies based on factors such as your compliance history, type of tax owed and total amount past due.  Here are some case examples in your state negotiated by M&M.

page last reviewed 10/27/2021

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