Penalty Waivers | South Carolina Department of Revenue

If you don’t file your returns or pay the taxes you owe on time, the SCDOR may add penalties and interest to what you owe. In some situations, you may be able to request that the SCDOR waive the penalties. The SCDOR will not waive any interest that you may owe.

About penalty waivers

Penalty waivers are not guaranteed and are determined on a case-by-case basis as outlined in SC Revenue Procedure #08-6.
You must submit supporting documentation detailing the reasons for your request when you submit your penalty waiver request.
You can only request a penalty waiver for tax debt owed to the SCDOR, not Setoff or GEAR debt that the SCDOR is collecting on behalf of another agency.
If your debt is already in the collections process, we will only approve your request if you’re prepared to pay your full balance within 30 days. If you do not pay your full balance within 30 days of the SCDOR approving your penalty waiver request, the request will be denied.

Need help?

Individual Income questions
803-898-5611

GEAR Collections questions
803-898-5403

Email
CollectionSupport@dor.sc.gov

Need to visit in-person?
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How to request a penalty waiver

The fastest, easiest way to request a penalty waiver is using MyDORWAY, our free online tax portal.

Log in to MyDORWAY.
On the Accounts tab, scroll to the account that needs a penalty waiver and click More Account Options.
On the next screen, click Request a Penalty Waiver to get started.

If you don’t already have a MyDORWAY account, get started at dor.sc.gov/MyDORWAY-signup.

You can also request a penalty waiver by completing the Penalty Waiver Request (C-530) and mailing it to the address listed on the form. You must include any supporting documentation detailing your request when mailing the form to the SCDOR.

After you've requested a penalty waiver

After the SCDOR has reviewed your request, we will issue you either a Penalty Waiver Request Approval (C-351) or a Penalty Waiver Request Denial (C-344).

MyDORWAY users can view this notice by logging in, clicking the More tab, then selecting View Letters.

If you don’t file your returns or pay the taxes you owe on time, the SCDOR may add penalties and interest to what you owe. In some situations, you may be able to request that the SCDOR waive the penalties. The SCDOR will not waive any interest that you may owe.

About penalty waivers​

Need help?

How to request a penalty waiver

​After you've requested a penalty waiver

About penalty waivers

After you've requested a penalty waiver