Payment Plans

A Payment Plan is a formal contract between you and the Department regarding your outstanding tax debt.  

In the agreement, you will be able to propose:

• Monthly payment amount and due date
• Number of payments

A payment plan can be requested online through the Georgia Tax Center. The Department will send you a confirmation letter if your proposal is accepted.

Payment Plans or Installment Agreements are available for individuals and businesses.  You can request a Payment Plan:

• Online using your GTC account. 
• Or by mail. Complete and mail a paper request using Form GA-9465 Installment Agreement Request.

Payment is made by electronic funds transfer. Typical fees for payment plans may include:

• $50 administrative fee added to auto draft payments plans, overall balance and included in the payment plan.
• $100 fee for those agreements where payments are made by paper check and mailed each month.
• $25 or 2% (whichever is greatest) if a payment is returned unpaid by your financial institution. 
• Fee may be lowered to $25 for individuals setting up a new payment plan if their Federal Adjusted Gross Income (FAGI) is less than $22,050.
• Applicable penalty and interest will be added monthly, based on your remaining tax liability. Interest stops when the taxes are paid in full.  Find out how much in penalties you may be assessed. 
• If open for business, file and pay all current returns to prevent a default due to 'new debt'.

Payment plans may not be longer than 60 months and the minimum monthly payment is $25.  The terms of an installment payment agreement cannot be changed once established.  

However, the Department may agree to cancel an existing payment agreement and create a new agreement with a different payment amount and schedule.

Modification of a plan will incur a $50 administrative fee.

The Department will not approve/deny a request and may cancel a plan after it begins if the taxpayer:

• Is in bankruptcy
• Has a pending offer in compromise application filed with the Department
• Has not filed or is missing required state tax returns for any of the preceding five years.

Note: The Department may take other steps to collect your debt even if you have an active payment agreement. This may shorten the length of your payment plan and in some cases may pay the liability in full.