S.C.'s top delinquent taxpayers paid $12.3M in 2023

Hundreds of South Carolina's top delinquent taxpayers paid the state more than $12.3 million in 2023 after their debts were listed online, an increase of almost $4 million over the previous year's payments. During the past four years, delinquent taxpayers whose names were included on the South Carolina Department of Revenue's Top Delinquent Taxpayers lists have paid a total of more than $37.9 million in money owed to the state as a direct result of the SCDOR's Top Delinquent Taxpayers program.

SCDOR launched lists, which include the state's top individual and business delinquent taxpayers, in 2020. SCDOR publicly lists the names to provide transparency, fairness and accountability. The lists can be found at dor.sc.gov/delinquent-taxpayers.

Individual delinquent taxpayers on the lists currently owe a total of $65.7 million in state taxes. Delinquent business taxpayers on the list owe a total of $42.3 million. Each taxpayer on the Top Delinquent Taxpayers lists is in tax lien status, making these debts public.

"Our state's financial health depends on tax revenues," said SCDOR Director Hartley Powell. "When noncompliant taxpayers fail to pay their tax bills, everyone suffers. So holding delinquent taxpayers accountable is an important public service."

Top 5 counties with the most individual tax debt

Charleston - $6.7 million

Horry - $6.6 million

Greenville - $6.4 million

Spartanburg - $3.6 million

Lexington - $3.4 million

Individual tax debt by region

Lowcountry - $13.7 million

Upstate - $12.5 million

Midlands - $8.7 million

Pee Dee - $8.4 million

Individual tax debt on the list ranges up to $2.97 million. The largest business tax debt on the list totals more than $4.49 million. Eleven individual delinquent taxpayers owe more than $1 million, while three businesses owe at least that amount.

Payments

In 2023, those on the Top Delinquent Taxpayers Lists paid approximately $12.3 million to SCDOR, including $10.3 million in lien payments and almost $2 million in payment plan payments. Delinquent business taxpayers paid $8.9 million, while individual delinquent taxpayers paid $3.4 million.

Taxpayers are excluded from the lists if they:

- Have filed for bankruptcy protection.

- Have a payment plan arrangement with SCDOR.

- Are in the GEAR or Setoff Debt programs.

Before names are published, SCDOR exhausts efforts to collect these debts and help these taxpayers comply.

The list is updated quarterly, so the current amount of tax, penalty and interest due may differ from the listed amount because of partial payments or accrual of additional penalty and interest. Learn more about the SCDOR's Top Delinquent Taxpayers Lists at dor.sc.gov/delinquent-taxpayers.