Installment Payment Agreements – Individuals (Rev. 03/2011)

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. If you are unable to pay your taxes in full by the due date, you may request a payment agreement within the guidelines set by the Georgia Department of Revenue.

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.

An installment payment agreement is granted under the following conditions for individual income tax liabilities:

  • Penalties and fees will be assessed as provided by statute.
  • Interest will continue to accrue until the amount is paid in full.
  • The agreement will not exceed 36 months.
  • You must remain in compliance by filing and paying in full all returns due during the term of the agreement.
  • All delinquent tax returns must be filed prior to approval of an installment payment agreement.
  • Payments should be made through automatic debit from your bank account.
  • Any refund or credit due to you from the Georgia Department of Revenue or through the Federal Offset Program may be applied as payment on this debt and is not considered a monthly payment.
  • Failure of a debit to clear the bank will result in default of the IPA.
  • If you default, the entire tax liability may be collected by all appropriate enforced collection activities, including levy or garnishment.
  • A completed IPA application (Form GA-9465) and any appropriate attachments should be forwarded to the Georgia Department of Revenue’s Compliance Division.
Set up Cost
  • One-time set cost:
    • Auto-debit: $50.00
    • All other forms of payment: $100.00***
    • Renegotiation of Payment Plan: $50.00
  • However, you may qualify to pay a reduced fee if your income is below a certain level.
    •  Auto-Debit: $25.00
    • All other forms of payment $50.00***
    •  Renegotiation of Payment Plan: $25.00

Failure to abide by the conditions listed above, make any required payments, or meet any additional requirements established at the time of the agreement will constitute default under the IPA.

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.

If you are a business requesting an installment payment agreement for sales tax or withholding tax liabilities, please contact your local Regional Office or see Installment Agreements- Business.
Information about the Department’s Offer-in-Compromise program is available here.
*** If you do not have a bank account, please call the Installment Unit at 404-417-6486