Payment Plans

A payment plan is an agreement with the Georgia Department of Revenue to pay the state taxes you owe within an extended timeframe. 

You should request a payment plan if you believe you will not be able to pay your taxes in full within the extended time frame. 

The Georgia Department of Revenue offers payment plans for individuals and businesses

Basic requirements for a payment plan include:

• A taxpayer: 
  • Cannot be in bankruptcy
  • Cannot have a pending Offer in Compromise (OIC) application filed with the Department
  • Must file the last five years of state tax returns 
• The installment payment agreement cannot exceed 60 months
• The minimum monthly payment is $25.00

Online

Request a Payment Plan online using your GTC account. 

1. Log into GTC.
2. Navigate to the More tab, go to Payments and Returns, click the Request Payment Plan.
3. Review the payment plan terms. Select Next. 
4. Enter your banking information. Select Next.
5. You may enter a down payment amount and date, if so desired. Enter the first payment date and the number of payments. Select Next.
6. To continue, you must agree to receive electronic notices regarding your payment plan through GTC and provide your email address. Select Next.
7. Review the payment plan details page. 
8. If you disagree with the conditions and click No, you will need to click the Cancel button and submit a new request. 
9. If you agree with the conditions, click Yes and then click the Submit button. 
10. Enter your GTC password to authorize the Georgia Department of Revenue to debit your bank account until the payment plan is complete. Click the OK. 
11. A confirmation page will appear with the confirmation number for the submission. Click the OK to return to the Home screen. 
12. Once approved, a web notice with the terms can be viewed under the Actions Center tab on the Home screen. 
13. Select You have an unread message box and select the hyperlink for GTC Payment Plan - Approved

Mail

Complete and mail Form GA-9465 Installment Agreement.

Mail form to:
Georgia Department of Revenue
Processing Center
PO Box 105596
Atlanta, GA 30374-0396

Yes.

$50 administrative fee - added to auto draft payments plans, overall balance and included in the payment plan.

$100 fee - for agreements where payments are made by paper check and mailed each month.

Yes

Certain changes can be made to existing plans. If your change requires a new plan to be created (i.e. additional debt is added) then new fees will apply. 

Changes must take place 5 days before the scheduled draft.

You must contact the Income Tax Collection Section at (404)417-2122.

Be prepared to provide your new bank routing and account numbers. 

The Department will notify you in writing if your payment plan is at risk of being cancelled or has reached defaulted status and what actions you must take to keep your current plan active.

If you are unable to make your payment or your payment is returned by your bank unpaid (NSF) then your payment plan may be subject to cancellation or defaulting and may incur additional fees and penalties.

Yes

All future returns must be filed and any tax due must be paid on or before due dates for your payment plan to remain active.