Delinquent taxpayers whose debts were listed on the South Carolina Department of Revenue’s Top Delinquent Taxpayers lists paid the state more than $10.6 million in 2024.
Since the SCDOR launched the Top Delinquent Taxpayers lists in 2020, delinquent taxpayers whose debts were published on the lists have paid more than $48 million in past due taxes.
The SCDOR’s Top Delinquent Taxpayers lists include both the state’s top individual and business delinquent taxpayers. The 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 $70.5 million in state taxes. Delinquent business taxpayers on the list owe a total of $35 million.
Each taxpayer on the Top Delinquent Taxpayers lists is in tax lien status, making these debts public.
As of May 6, the following was on the list from Dillon County:
COLEMAN, ROLAND J., 126 MILL BRANCH RD., LATTA, SC 29565 DILLON COUNTY, $142,584.09
Top 5 counties with the most individual tax debt:
Horry – $8 million
Charleston – $6.9 million
Greenville – $5.7 million
Lexington – $4 million
Spartanburg – $3.9 million
Individual tax debt by region:
Lowcountry – $16.3 million
Upstate – $12.6 million
Pee Dee – $12.1 million
Midlands – $10.3 million
The largest individual tax debt listed is $3.12 million, while the largest business tax debt totals more than $985,000. Fourteen individual taxpayers on the list owe the state more than $1 million.
Payments
In 2024, those on the Top Delinquent Taxpayers Lists paid approximately $10.62 million to the SCDOR, including $9.24 million in lien payments and $1.38 million in payment plan payments. Delinquent business taxpayers paid approximately $8 million, while individual delinquent taxpayers paid approximately $2.6 million.
Taxpayers are excluded from the SCDOR’s Top Delinquent Taxpayers lists if they…
-Have filed for bankruptcy protection.
-Have a payment plan arrangement with the SCDOR.
-Are in the GEAR or Setoff Debt programs.
The SCDOR’s Top Delinquent Taxpayers lists are 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. Before names are published, the SCDOR exhausts efforts to collect these debts and help these taxpayers comply.
Learn more about the SCDOR’s Top Delinquent Taxpayers Lists at dor.sc.gov/delinquent-taxpayers.
