Can’t pay your income taxes in GA? Here’s what you can do

Income taxes are one bill you can’t avoid paying and can be one of the most stressful financial items in any taxpayer’s budget. However, ignoring it makes it worse, so whether you owe the IRS or the state of Georgia, there are real options that can offer relief.

The IRS and the Georgia Department of Revenue (DOR) offer help for those worrying about their tax bill.

File anyway

Even if you know you can’t pay in full by the April 15 deadline, you still must file on time. Skipping the return can trigger failure-to-file penalties and limit your payment options.

What to know

• File by the April 15 deadline, no matter what.
• Pay whatever you can upfront.
• Even a partial payment lowers your balance and can reduce interest and penalties.
• An extension gives you more time to file but not more time to pay.

Federal options:

The IRS has several structured options depending on how much you owe and how bad your situation is.

Short-term payment plan:

• Payment period is 180 days or less.
• Total amount owed must be less than $100,000 in combined tax, penalties and interest.
• No setup fee, though interest and the late-payment penalty continue to accrue.

Long-term installment agreement:

• Payments are monthly.
• Must owe less than $50,000.
• Setup fee normally applies, but low-income taxpayers may qualify for waiver or reimbursement.

Offer in Compromise (OIC):

• Allows some taxpayers to settle their tax debt for less than the full amount owed
• Not available to everyone
• IRS reviews income, expenses and assets before accepting.

Currently Not Collectible (CNC) status:

• For taxpayers experiencing serious financial hardship
• IRS may temporarily pause enforcement actions while you stabilize your finances.
• Does not eliminate the debt, and interest may continue to accrue.

Penalty abatement:

• Some taxpayers qualify for late-filing or late-payment penalties reduced or eliminated based on reasonable cause.
• Where a taxpayer has a history of compliance, the IRS can typically provide relief under the First Time Abatement program.

Apply for a federal payment plan at IRS.gov/paymentplan or call 800-829-1040.

Georgia state options:

Georgia’s Department of Revenue runs a parallel system with its own rules and limits.

Payment plans

• May not be longer than 60 months
• Minimum monthly payment is $25
• Setup fees apply: $50 for electronic funds transfer, $100 if you pay by paper check.
• Low-income taxpayers may qualify for a reduced $25 fee.

Stipulations

• Must have filed all state tax returns for the last five years
• Not be in an active bankruptcy case
• Can’t have an outstanding state tax debt
• Refunds generated will be applied to your balance until it’s paid in full.
• The state won’t garnish wages or seize assets after a plan is in place.
• A tax lien could still be issued to protect its financial interests.

Apply through the Georgia Tax Center or mail Form GA-9465 to the GA DOR at P.O. Box 105596, Atlanta, GA, 30374-0396. You can also call the DOR at 404-417-2122.

This story was originally published April 7, 2026 at 6:00 AM.