Georgia Department of Revenue

FREQUENTLY ASKED QUESTIONS

Does the State offer an Installment Payment Plan?
Yes, the State offers an installment payment agreement for individual income tax filers. To apply for an installment payment agreement, submit a written request to the Installment Program Section, P.O. Box 740396, Atlanta, GA 30374-0396. You may also contact the Installment Program Section at 404-657-0295. Note: Interest at 1% per month will accrue on any unpaid tax balance. Late payment penalties may also apply based on the circumstances. Before requesting an installment payment agreement, you may want to consider a less costly means of payment.
Innocent/Injured Spouse Relief.
Generally a person must have been treated as an innocent or injured spouse under Internal Revenue Service (IRS) guidelines before innocent/injured spouse status can be considered for Georgia purposes. You will need to provide the supporting paperwork issued by the IRS.
What am I required to do if I receive a notice from the IRS that I have under-reported my income? (IRS CP2000 Notice)
When the IRS notifies you of unreported income or a change in your return, you must notify the Department of Revenue within 180 days via the amended individual income tax return (500X). This form is available on our web site at www.etax.dor.ga.gov under Individual Income Tax forms. Interest is calculated at the rate of 1% per month on any unpaid tax balance from the date the return was due until the tax is paid.
What is a Return Comparison Notice?
This notice precedes the Proposed Assessment notice discussed earlier in this section. It is an informational notice stating that, when the Department processed your income tax return, our calculations were different than those on your return. All line items are displayed to assist you in determining what line item was changed. If you disagree with this notice, contact the number or address at the top left-hand portion of the notice.

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