Georgia State Tax Payment Plan
While the Georgia Department of Revenue does encourage anyone who cannot pay the full amount of their tax liability in one lump sum to apply for a payment agreement, you must meet the following requirements.
• You are not currently in bankruptcy.
• There is no pending Offer in Compromise (OIC) filed with the Department of Revenue.
• You have filed all required state tax returns.
• The debt has not been assigned to one of the Department of Revenue’s private collections agencies.
To apply for a payment agreement (also referred to as an installment agreement), you will need to do the following.
• Use the Georgia Tax Center to request a payment agreement and propose a schedule and payment amount. Be aware that GA does not typically approve payment agreements that would exceed 36 months.
• If you are not comfortable applying online, you can complete Form GA-9465, Installment Agreement Request and submit to the address listed in the top right corner of page 1.
In most cases, you will receive an approval or rejection letter within 30 days of the Department of Revenue receiving your request. If you receive an approval, it will outline the terms of the agreement, including what you owe, the date your first payment is due, your monthly payment amount, and the number of payments you must make. With your first payment, you will be required to submit a $50 administrative fee, though this is reduced to $25 if your income is less than $22,050 per year. Interest and penalties will continue to accrue until the tax liability has been paid in full. Any refunds you are due will be automatically applied to your balance. (The state can also choose to offset your federal tax refund as well.) You can contact 404-417-2122 with any questions.