Delinquent taxpayers paid SC $8M in 2022

Hundreds of South Carolina’s top delinquent taxpayers paid the state more than $8.3 million in 2022 after their debts were published online.

Over the past two years, tax debtors whose names were published on the South Carolina Department of Revenue’s Top Delinquent Taxpayers lists have paid a total of more than $16.8 million in money previously owed the state, a direct result of the SCDOR’s Top Delinquent Taxpayers program.

This year marks the three-year anniversary of the SCDOR’s Top Delinquent Taxpayers program, which publicly lists the state’s top individual and business tax debtors. The SCDOR publishes the names to provide transparency, fairness, and accountability. The lists can be found at dor.sc.gov/top250.

Individual tax debtors on the lists owe $61.7 million in state taxes. Business debtors on the list owe $40.2 million. Each of the current delinquent taxpayers is in tax lien status, making these debts public.

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“Tax revenues are vital for the continued good financial health of our state,” SCDOR Director Hartley Powell said. “When noncompliant taxpayers don’t pay what they owe, the tax burden unfairly lands on the shoulders of compliant taxpayers. We live and work in this state together, so holding delinquent taxpayers accountable is an important mission of our agency.”

Tax debt by county

Individual tax debtors from Charleston County owe almost $6.9 million in taxes to the state, more than any other county. Horry County tax debtors on the list owed almost as much, $6.87 million, while those in Greenville County owe $5 million, those in Lexington County owe $4.2 million, and those in Berkeley County owe $3.5 million to round out the top five counties in individual tax debt.

When breaking down individual tax debtors by region, those in the Lowcountry owe $14.6 million, more than any other region in the state. Those in the Upstate were next, with a total of $10.5 million in tax debt, followed by those in the Pee Dee, with total tax debt of $10.4 million, and those in the Midlands, who owe a total of $9.9 million.

Those on the individuals list represent 31 counties, meaning those in 15 counties did not have enough tax debt to make the list.

Payments

In 2022, those on the Top Delinquent Taxpayers Lists paid $8.35 million to the SCDOR, including $5.98 million in lien payments and $2.36 million in payment plan payments. Business debtors paid $4.86 million, while individual debtors paid $3.48 million.

Individual tax debt on the list ranges up to $2.8 million. The largest business tax debt on the list totals more than $1.69 million. Seven individual tax debtors owe more than $1 million, while four businesses owe at least that amount.

Before names are published, the SCDOR exhausts efforts to collect these debts. The agency sends letters, calls, and makes personal contact multiple times in an effort to help these taxpayers comply.

Debts excluded from the lists:

• Those who have filed for bankruptcy protection.
• Debtors who have made payment arrangements with the SCDOR.
• Any debt in the SCDOR’s GEAR or Setoff Debt programs.

The current amount of tax, penalty and interest due may differ from the listed amount as a result of partial payments or accrual of additional penalty and interest. Learn more about the SCDOR’s Top Delinquent Taxpayers Lists at dor.sc.gov/top250.