C-245: South Carolina Application for Appeal and/or Protest

In Section I: Taxpayer Identification, enter the Name, Mailing address, City, State, ZIP, Phone number and Periods covered.

For Reason for Appeal, check Proposed Assessment, Responsible Party, Denial for Claim for Refund or Other (Specify).

Under Types of taxes or matters, check all that apply: Corporate Income Tax, Employer Withholding Tax, Individual Income Tax, Liquor by the Drink Tax, Motor Fuel Tax, Partnership Income Tax, Regulatory Violation, Sales and Use Tax, Tobacco Tax or Other (Specify).

Enter the Identification number (SSN, License Number, File Number, etc.).

It is mandatory that you provide your Social Security Number on this tax form if you are an individual taxpayer.

In Section III: Reason for Protest, indicate the reasons you disagree with the findings of your notice, including a statement of facts supporting your position and the law or other authority upon which you rely.

The law or other authority supporting your position must be furnished on all regulatory violations.

If the amount of proposed assessment is less than $2,500, you do not need to provide your legal authority unless you are a partnership, S corporation, an exempt organization, or an employee plan, and the proposed tax is imposed by Chapters 6, 11, or 13 of Title 12. (checked November 8, 2026)

Add additional sheets if necessary.

In Section IV: Signatures, if you are appealing a notice issued on a joint Income Tax Return, both taxpayers must sign.

If this protest is for a corporation, you must include the corporation's name followed by the signature and title of the corporate officer authorized to sign.

Sign as the primary taxpayer, and the secondary taxpayer if applicable, and enter the Date; for a business, enter the Business entity name and the Title, and the Owner/Partner/Officer/LLC member signature with the Printed name and Date.

Representative: You may appeal on behalf of another taxpayer if you meet the requirements of SC Code § 12-60-90(C) and if the application for appeal includes a completed SC2848.

The SC2848 can be downloaded at dor.sc.gov/forms.

Taxpayers representing themselves do not need to submit an SC2848.

Sign on the Signature line and enter the Printed name, Phone number and Date.

If submitting your protest by paper, return this completed and signed form to: SCDOR PO Box 125 Columbia, SC 29214-0400

Use this form to state why you disagree with the notice you received. If you have questions concerning this matter, call the phone number on the notice on which this protest is based. If submitting your protest by paper, mail this completed and signed form to the SCDOR address SCDOR PO Box 125 Columbia, SC 29214-0400. Do not submit this form if: You are appealing the seizure of your state refund for a debt such as a hospital bill, child support, or student loan. Contact the claimant agency to which the refund was applied. You are unable to pay the proposed amount. For payment information, call the phone number on the notice you received, or visit dor.sc.gov/payplan to view Payment Plan Agreement options. You are appealing a GEAR debt. Contact the claimant agency directly.