SC Department of Revenue
Voluntary Disclosure Program



Voluntary compliance is the cornerstone of our tax system. The South Carolina Department of Revenue relies on the assistance of all taxpayers in collecting and remitting the various taxes owed.

In order to further increase compliance and to foster cooperation, the Department of Revenue has developed a voluntary disclosure procedure for taxpayers who have sufficient South Carolina business activity or connection, which is called "nexus," and have not registered with the department to collect or remit South Carolina taxes. As set forth in Revenue Procedural Bulletin 09-2, this voluntary disclosure program is designed to (1) encourage nonfilers to come forward voluntarily and begin paying taxes without incurring penalties and (2) allow the department to maximize compliance with limited resources. The procedure applies only in cases where nexus is the issue.

In order to attain voluntary filing status, one of the following requirements must be met:

  1. The taxpayer must register to collect or remit taxes without previous contact from the department;
  2. The taxpayer must respond timely and completely to the department's nexus questionnaire and register with the department; or
  3. The taxpayer agrees to register if, upon review of the nexus questionnaire by a Field Services Division employee, nexus is determined to exist.

If the taxpayer qualifies as a voluntary filer, the Department of Revenue will:

  1. Accept the payment of taxes due and filing of returns for the three immediately preceding tax years, or for the number of preceding years that nexus existed, if less than three years;
  2. Apply interest in accordance with the South Carolina Code; and
  3. Waive all penalties, except in case of fraud or misrepresentation of fact.

All companies and individuals who have been conducting business in South Carolina and have not filed required tax returns in the past are encouraged to contact the department for a determination of nexus and initiation of voluntary disclosure procedures.

If you would like more information about voluntary disclosure or have questions about the existence of nexus in South Carolina, please call John Swearingen of the SC Department of Revenue at 803-898-5617, or e-mail

All correspondence should be sent to:

                                                            Nexus / Discovery Section
                                                            Attn:  John Swearingen
                                                            PO Box 125
                                                            Columbia, SC 29214

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