SC Department of Revenue
How to Prevent Delinquent Notices


How to Prevent Delinquent Notices

All open Sales Tax Accounts require tax returns to be filed.   Use the following tips to avoid delinquent notices, assessment notices and tax liens. 

  • Complete the tax return entirely and pay tax which may be due. The tax return must be filed on or before the due date of the return.

  • The South Carolina Department of Revenue recognizes accounts as “Open” or “Closed”.  If your account is “Open”, you are required by law to file a tax return even if you had no transactions for that month.  There is no inactive status.

  • File a “Zero” return by the due date if no transaction have been made and you wish for the account to remain open.

  • Close the sales tax account if there is no transactions anticipated for this business.  You may close the sales account by any of the following methods:
    • Use the Account Closing Form C-278 –complete form and return to DOR.
    • Use Business Tax Telefile call 803-898-5918- close the account by indicating the date your business closed. This number is available 24/7.
    • File any tax returns that are missing prior to the close date.

If you have not performed the steps about then DOR will assess your account.  You will receive an assessment 60 days after your tax return was due to the DOR.  DOR may assess for unpaid taxes within three (3) years. 


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