Installment Payment Agreements - Business
Payment in full is expected at the time a Georgia tax return is filed or a liability
is discovered and assessed by the Georgia Department of Revenue. If you can pay
the existing liability in full, you are expected to do so immediately.
An installment payment plan is an agreement between you and the Department of Revenue
to pay trust funds (Sales and Use Tax and Withholding Tax) delinquencies in monthly
installments. Under limited circumstances, the Department will negotiate an Installment
Payment Agreement (IPA) based on financial hardship. All delinquent tax returns
must be filed prior to approval of an installment agreement.
You should not request an IPA if you are in bankruptcy, have a pending Offer-in-
Compromise, or your tax liability has been assigned to a private collection agency.
Failure to abide by the conditions listed below, make any required payments, or
meet any additional requirements established at the time of the agreement constitutes
An Installment Payment Agreement is granted under the following conditions:
Trust Fund Debt (Sales & Withholding Tax):
- Installment Payment Agreements (IPA) requires a down payment that must be equal
or greater than 1/3 of your trust fund liabilities.
- The agreement should not exceed 12 months. Any request over 12 months will require
a financial statement (CDLO-14C).
- If you are
requesting an IPA you must complete all of the requested information, including
the name of authorized officer or partner who will be responsible for remitting
the direct debit payments; include all relevant tax identification numbers.
You must remain in compliance, by filing and paying in full all returns due during
the term of the agreement. If you are a business, all owners, officers, partners,
etc., must have filed all applicable Form GA-500 Georgia Income Tax Returns.
- A completed IPA application (Form GA-9465, and attachment(s), should be forwarded
to the Georgia Department of Revenue, Compliance Division, at the appropriate address
listed on page 3 of the application form. If you have businesses in multiple counties,
choose a single mailing address.
- If you default on the Agreement, the entire tax liability
will result in further enforcement activities, to include but not limited to, levy
Approval of your request for an installment payment agreement will depend upon the
completeness of the information you provide. If additional information is
needed to process your request, we will contact you.
To request an Installment Payment Agreement (IPA), contact the Compliance Division
- Taxpayers or practitioners that would like to discuss
payment agreements or other payment options may contact the Department at 404-417-6486.
- If you are
requesting an Installment for Trust Fund liabilities please contact the local