South Carolina State Tax Payment Plan

In South Carolina, the Department of Revenue allows you to apply for an installment agreement to make scheduled payments on your outstanding debt as long as you are not currently in bankruptcy. However, interest and penalties will continue to accrue and a lien will be recorded to protect the state’s interest until your debt has been paid in full.

To apply for an installment agreement, you will need to:
• Complete Form FS-102, Installment Agreement Request.
• Send in a down payment that is at least 10% of the total amount due. Checks should be made payable to the South Carolina Department of Revenue and should have your name and social security number noted in the memo section. (If you do not include a down payment, your request will be denied.) Your payment should be stapled to the form.
• Send in a non-refundable $45 payment agreement fee.
• If you plan to have your monthly payments automatically deducted from your checking account, you will need to send a voided check.
• Submit Form FS-102, your $45 fee, and your down payment to the address found at the bottom of page 1.

You will be notified in writing of a decision, though the state does not provide a timeframe for when you should expect this. If you have any questions, call the Taxpayer Service Center at 803-898-5000 or visit your local service center. Contact information for each service center is listed at the bottom of page 2.