Installment Agreement Request - Georgia
Installment Agreement Request
PLEASE READ:
Instructions for Form GA- 9465, Installment Agreement Request
General Instructions
Purpose of Form
Use Form GA-9465 to request a monthly installment plan if
you cannot pay the full amount you owe shown on your tax
return (or on a notice we sent you). Generally, you can have
up to 36 months to pay. Before requesting an installment
agreement, you should consider other less costly alternatives,
such as getting a bank loan or using available credit on a
credit card.
Do not file this form if you are in bankruptcy or have a pending
offer-in-compromise. If your tax liability has been assigned to
a private collection agency, contact that particular agency for
payment plan options.
How the Installment Agreement Works
We will usually let you know within 30 days after we receive
your request whether it is approved or denied. If we approve
your request, you will receive a notice detailing the terms
of the agreement. Please note that an additional $50
administration fee will be added to the fi rst payment due.
You may qualify to pay a reduced fee of $25 if your income is
less than $22,050.
You will also be charged interest and may be charged a late
payment penalty on any tax not paid by its due date, even if
your request to pay in installments is granted. Interest and
any applicable penalties will be charged until the balance is
paid in full. To limit interest and penalty charges, file your
return on time and pay as much of the tax as possible with
your return (or notice). All payments received will be applied
to your account in the best interests of the State of Georgia.
Also, any refund due you in a future tax period may be applied
against the amount you owe. If there remains a balance after
the refund is applied, you are still required to make your
regular monthly payments until the liability is paid in full. If the
offset of your refund pays the assessment in full, we will
cancel the automatic debit from your account. Any
overpayment of your account will be refunded to you.
Payment Method
The Department of Revenue accepts payment by electronic
funds withdrawal from your checking or savings account at a
bank or other financial institution.
Modification of an Installment Agreement
After an installment agreement is approved, you may submit a
request to modify the original agreement. If the modification
is approved, the Department will charge you a $50
administration fee.
You may qualify to pay a reduced
administrative fee of $25 if your income is less than $22,050.
You must comply with the existing agreement while the
Department considers your request to modify the agreement.
Termination of an Installment Agreement
If you do not make your payments on time or do not pay any
balance due on a return you file later, you will be in default on
your agreement and we may take enforcement actions, such
as the filing of a state tax execution or a levy or garnishment
action, to collect the entire amount you owe.
•
DO NOT submit this form if you are currently in bankruptcy, have unfiled state tax returns that are past due, have a pending
•
DO try and submit this form electronically by visiting the Department’s Georgia Tax Center at https://gtc.dor.ga.gov.
•
DO enter the Letter ID in Line 1 if you received a notice from the Department showing an amount due.
Please note that you will not be able to submit an installment payment agreement request via the Georgia Tax Center if you
have an active protest or appeal, are subject to a Department enforcement action, are in bankruptcy, have an accepted offer
in compromise, or already have an active payment plan with the Department.
offer in compromise with the Department, or your state tax liability has been assigned to a private collection agency.
If your liability has been assigned to a private collection agency, contact that agency.
If a tax execution has already been recorded prior to the
approval of the agreement, the Department will not initiate
enforcement action against you to collect the outstanding tax
debt. Upon default of the installment agreement, the Depart-
ment may initiate all appropriate enforced collection activity.
The issuance of a tax execution will result in the imposi-
tion of an additional 20% collection fee that will be added
to the tax liability.
By approving your request, we agree to let you pay the tax you
owe in monthly installments instead of immediately paying the
amount in full. In return, you agree to make your monthly
payments on time. You also agree to meet all your future tax
liabilities. For example, this means that you must have
enough withholding or estimated tax payments so that your
income tax liability for future years is paid in full when you
timely file your return. Your request for an installment agree-
ment will be denied if all required tax returns have not been
filed.
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