For residents and businesses in South Carolina looking to manage their outstanding tax liabilities through structured payments, the FS-102 form, developed by the State of South Carolina Department of Revenue, serves as a vital tool. This application permits the establishment of an installment agreement, allowing for the transformation of a potentially overwhelming tax debt into manageable monthly payments. The necessity for such an arrangement underscores the common goal of both the taxpayer and the state to maintain fiscal responsibility while avoiding the more severe consequences of unpaid taxes. Detailed in the FS-102 form are the prerequisites for such an agreement, including a $45.00 processing charge added to the owed amount, a minimum down payment requirement, and the accrual of interest and penalties until the liability is fully satisfied. Additionally, the form highlights the operational logistics, offering multiple payment methods such as electronic funds withdrawal and certified funds, and outlines the necessity of keeping future tax returns and payments up to date to ensure the agreement remains valid. It also specifies the conditions under which refunds may be applied to the agreed amount and the critical importance of timely communication with the Department of Revenue through the process. Given the complexity of navigating tax liabilities, the FS-102 form represents a critical pathway for taxpayers in South Carolina to manage their financial obligations to the state efficiently.
Question | Answer |
---|---|
Form Name | Form Fs 102 |
Form Length | 2 pages |
Fillable? | No |
Fillable fields | 0 |
Avg. time to fill out | 30 sec |
Other names | 37689 2014 fs 102 form |
STATE OF SOUTH CAROLINA
DEPARTMENT OF REVENUE
INSTALLMENT AGREEMENT REQUEST
(Rev. 3/17/04)
2094
Instructions
If you would like to make scheduled payments on your outstanding liability, complete this form. A payment agreement fee of $45.00 will be charged and added to your liability. If you have an open sales license, please contact the Taxpayer Service Center that serves your county to discuss your account. If your company qualifies for the Job Development Credit, you will be considered "not current" until all returns are filed and liabilities are paid in full.
A minimum down payment of 10% of the total balance due is required with this request. Refunds seized and applied to liabilities in the agreement will reduce the total agreement amount but will not substitute for regular scheduled payments. Penalty and interest will continue to accrue until paid in full. All future tax returns must be timely filed and paid for the agreement to remain in effect.
Your check must be made payable to the SC Department of Revenue. Please note your name and social security number on the check. You may be required to make future payments with certified funds or with electronic methods available through the Department. You will be notified if your request is approved, denied, or if additional information is needed.
Please check one of the following payment options:
Electronic Funds Withdrawal (EFW) allows funds to be automatically withdrawn from your checking or savings account on a
Check, Certified Funds, or Electronic Funds Transfer (ePAY). Upon approval, coupons will be mailed to you. You may submit payment electronically by going to the agency's website at www.sctax.org, click on the link to EPay. EPay will allow you to provide payment by credit card (MasterCard or VISA) or by electronic funds withdrawal (EFW) from your bank account.
If you have any questions about installment agreements, call (803)
I hereby waive my right to appeal any outstanding Proposed Notice Of Assessment (PNOA) and/or Notice of Adjustment or Proposed Assessment (NOA) and consent to any PNOA or NOA being included in the requested payment agreement.
Signature |
|
Date |
I hereby give my consent to the South Carolina Department of Revenue to obtain a full credit report if necessary.
Signature |
|
Date |
Please mail this application and down payment to SCDOR, Central Office, Columbia, SC
First Name (if joint, also give spouse's name) or Business Name |
Last Name |
Your Social Security Number |
|
|
|
|
|
FEI |
|
|
|
Telephone Number and Contact Name |
|
|
|
|
|
Mailing Address |
|
|
|
|
|
City, Town |
State |
Zip Code |
|
|
|
Place of Employment |
Place of Employment (spouse) |
|
|
|
|
Business Telephone Number or Daytime Phone Number |
Business Telephone Number (spouse) |
|
|
|
|
Type Tax and Periods Covered |
|
|
Proposed Monthly Payment Amount
Proposed Payment Due Date (1st thru 28th)
Continued on back
Banking Institution
Checking |
|
Savings |
Routing Transit Number
Account Number
Submission of my account information is authorization that:
Your Name |
|
|
|
|
|
|
|
|
|
20 |
|
|
|
||||||
Your Address |
|
|
|
|
|
|
|
|
|
|
|
||||||||
SAMPLE |
|||||||||||||||||||
|
|
|
|
|
|
||||||||||||||
|
|
|
Pay to |
|
|
|
|
|
|
|
$ |
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
123456789 |
123456 |
1234 |
|
|
|
|
|
|
|
|
|
|||||
|
|
|
|
|
|
|
|
|
|
||||||||||
|
|
|
|
|
|
||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
|
RTN |
ACCT |
|
|
|
|
|
|
|
|
|
|
|
1.The South Carolina Department of Revenue and its designated financial agents initiate an Electronic Funds Withdrawal (payment) entry to my financial institution account designated for payment of my South Carolina taxes owed, and
2.My financial institution to debit the entry to my account. I also authorize the financial institutions involved in the processing of my electronic payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to my payment.
Under the items of this authorization, I can revoke this authorization by notifying the South Carolina Department of Revenue no later than two business days prior to the withdrawal (settlement) date. I understand that notification must be made in writing and faxed to Electronic Services at (803)
Your Signature |
Date |
|
|
Spouse's Signature |
Date |
Taxpayer Service Centers
The South Carolina Department of Revenue is ready to assist you at 6 locations around the state. You will find the address, telephone numbers and counties served for each location listed below.
Columbia Main Office: |
301 Gervais Street |
Greenville Service Center: |
211 Century Drive |
|
P.O. Box 125 |
|
Suite |
|
Columbia, S.C. 29214 |
|
Greenville, S.C. 29607 |
|
Phone: |
|
Phone: |
|
Fax: |
|
Fax: |
Charleston Service Center: |
3 Southpark Circle |
Myrtle Beach Office: |
1330 Howard Parkway |
|
Suite 202 |
|
Myrtle Beach, SC 29577 |
|
Charleston, S.C. 29407 |
|
|
|
Phone: |
|
|
|
Fax: |
|
|
Florence Service Center: |
1452 West Evans Street |
Rock Hill Service Center: |
454 South Anderson Road |
|
P.O. Box 5418 |
|
Business and Technology Center |
|
Florence, S.C. 29502 |
|
Suite 202 |
|
Phone: |
|
P.O. Box 12099 |
|
Fax: |
|
Rock Hill, S.C. 29731 |
|
|
|
Phone: |
|
|
|
Fax: |
COLUMBIA |
CHARLESTON |
GREENVILLE |
FLORENCE |
ROCK HILL |
Aiken |
Beaufort |
Abbeville |
Chesterfield |
Cherokee |
Allendale |
Berkeley |
Anderson |
Clarendon |
Chester |
Bamberg |
Charleston |
Laurens |
Darlington |
Kershaw |
Barnwell |
Colleton |
Oconee |
Dillon |
Lancaster |
Edgefield |
Dorchester |
Pickens |
Florence |
York |
Greenwood |
Georgetown |
Spartanburg |
Horry |
Fairfield |
Lexington |
Hampton |
Union |
Lee |
|
McCormick |
Jasper |
Greenville |
Marion |
|
Newberry |
|
|
Marlboro |
|
Orangeburg |
|
|
Williamsburg |
|
Richland |
|
|
Sumter |
|
Saluda |
|
|
|
|
Calhoun |
|
|
|
|