Form FS-102 at a glance
What it is: STATE OF SOUTH CAROLINA DEPARTMENT OF REVENUE Form FS-102 is the PAYMENT PLAN REQUEST.
Where and when to file: Mail your completed request to SCDOR, Payment Plan, PO Box 125, Columbia, SC 29214-0217. Questions: Contact SCDOR at PPARequest@dor.sc.gov.
Businesses must contact the DEPARTMENT OF REVENUE before completing this form. Find phone numbers and locations at dor.sc.gov/contact.
A filled-in Form FS-102 example: a payment plan paid from a bank account
How to fill out Form FS-102, box by box
How will you pay? (check one)
A nonrefundable $45.00 Payment Plan fee will be applied to Income Tax balances (checked November 7, 2026). How will you pay? (check one) Pay using your bank information. No down payment required. Payments are automatically drafted on the date you select. Pay by check or money order (made payable to SCDOR) or online at dor.sc.gov/pay. A down payment is required for this payment option and payment must be attached: 20% of your total balance for Individual Income Tax payment plans, 10% of your total balance for GEAR payment plans.
Date, SSN/FEIN, Email, Phone and Mailing Address
Fill in the Date, SSN/FEIN, Email, First and last name or Business name, Phone and Mailing Address.
Your balance due and the payment plan
Your total balance due.
The length of time you have to pay is based on your balance due.
For Individual Taxes and GEAR, balance due $0 - $999 is a 12 month payment plan, $1,000 - $4,999 is a 24 month payment plan, $5,000 - $9,999 is a 36 month payment plan, and "$10,000 and above" is a 48 month payment plan (checked November 7, 2026).
Calculate your monthly payment by dividing your Balance due by the number of months listed in the corresponding Maximum pay plan length column.
Your monthly payment amount.
What day of the month should the DEPARTMENT OF REVENUE process your payment? Choose a day between the 1st and 28th.
Bank name, Routing number and Account number
If you pay using your bank information, enter the Bank name (No reloadable debit accounts.), the Routing number (Account must be in U.S.) and the Account number, and mark Checking or Savings. IMPORTANT: If accepted, the DEPARTMENT OF REVENUE will process your payment on your chosen due date and send you your payment schedule. If you pay by check or money order, you attach a down payment of 20% of your total balance for Individual Income Tax payment plans or 10% for GEAR payment plans.
The terms and your signature
By submitting this request, I understand: The SCDOR will withdraw funds every month until my balance is paid. The SCDOR will cancel this agreement if I miss a payment or accrue more debt. Penalty and interest will accrue until my balance is paid, which may increase the number of monthly payments. I cannot appeal this balance after submitting a payment plan, and I will receive an immediate assessment. My balance due includes the amount due on the return, late fees, proposed assessments, assessments, and liens. The SCDOR may hold my state or federal Individual Income Tax refund and apply it to my balance due. The SCDOR may file and record liens for all amounts owed and add the cost to my balance.
By submitting this request, I authorize: 1. The SCDOR and its designated financial agents to draft payments from my bank, and 2. The financial institutions involved in processing to receive confidential information related to my payment.
You can cancel this authorization up to five business days before your payment draft date. You must email the cancellation to PPARequest@dor.sc.gov.
Fill in the Date, Your Signature and Spouse's Signature (If applicable).
More rules for Form FS-102
The fastest, easiest way to complete this application is online. Get started at dor.sc.gov/PayPlan.
Common questions about Form FS-102
Where do I file it?
Mail your completed request to SCDOR, Payment Plan, PO Box 125, Columbia, SC 29214-0217. Questions: Contact SCDOR at PPARequest@dor.sc.gov.
Sources
[1] Form FS-102 (Rev. 2/17/23), Payment Plan Request, South Carolina Department of Revenue (the Official source link on this page).