Tax Relief AnswersTax Debt Help in Georgia: IRS Options and Free Clinics
The short answer
Georgia has a state individual income tax, so people in Georgia can owe two separate agencies: the IRS for federal tax and the Georgia Department of Revenue for state tax. Each agency runs its own payment plans, and a plan with one does not cover the other. As of November 2026, the Georgia Department of Revenue says its payment plans cannot exceed 60 months and the minimum payment is $25 a month. IRS Publication 4134 (Rev. 1-2026) lists 5 Low Income Taxpayer Clinics in Georgia for federal tax problems.
Federal vs state: who to contact for what
| What you owe | Who to contact | Main options |
|---|---|---|
| Federal income tax, self-employment tax, IRS penalties | IRS | Payment plan, Offer in Compromise, Currently Not Collectible status, penalty relief |
| Georgia individual income tax and other state taxes | Georgia Department of Revenue (dor.georgia.gov) | Payment plan through the Georgia Tax Center or Form GA-9465 |
If the debt is federal
The IRS options are the same in every state, so this page does not repeat them: an IRS payment plan, an Offer in Compromise, Currently Not Collectible status and first-time penalty abatement. Each of those pages has the current IRS rules, fees and dates. A federal tax lien follows its own rules; see federal tax lien and lien vs levy. You can request each IRS option directly from the IRS.
If the debt is owed to the Georgia Department of Revenue
The Georgia Department of Revenue's payment plans page is listed under Sources. It states these basic requirements, as of November 2026:
| Rule | What the Department states |
|---|---|
| Bankruptcy | You cannot be in bankruptcy |
| Offer in Compromise | You cannot have a pending Offer in Compromise application with the Department |
| Returns | You must have filed the last five years of state tax returns |
| Length | No more than 60 months |
| Minimum payment | $25 a month |
| Fee | $50 administrative fee for automatic draft plans, added to the balance; $100 for plans paid by mailed paper check |
You can request a plan online through a Georgia Tax Center (GTC) account or by mailing Form GA-9465. All future returns must be filed and any tax due paid on time for the plan to stay active. The Department's payment plan FAQ says it does not send refunds to people with outstanding state tax debt; refunds are applied to the debt, which can shorten the plan.
Georgia state tax liens
On its liens page, the Department explains that a state tax lien (also called a state tax execution) is recorded with one or more Clerks of Superior Court to make the debt public and secure it. Once a liability is due and in the collection process, the Department may file a lien without notice, at any time, if it is in the state's best interest.
- A lien attaches to any property you own of record when it becomes active.
- Liens must be recorded within 5 years of the assessment date. After recording, the Department has 10 years to collect, and that period can be extended by a payment plan, an Offer in Compromise application, bankruptcy or an open protest.
- The Department releases the lien when the debt is paid in full or otherwise resolved.
Free Low Income Taxpayer Clinics in Georgia
Low Income Taxpayer Clinics (LITCs) are independent organizations that receive IRS grants and represent people in disputes with the IRS for free or a small fee. IRS Publication 4134 (Rev. 1-2026) says they generally serve people whose income does not exceed 250% of the federal poverty guidelines. The publication describes them as help with IRS disputes, so they are not the channel for a state tax debt. These are the Georgia clinics it lists; the city is the main office, and many clinics serve a wider area.
| City | Clinic |
|---|---|
| Athens | University of Georgia Research Foundation |
| Atlanta | The Philip C. Cook Low Income Taxpayer Clinic |
| Conyers | The Tax Cure and Relief Foundation |
| Hinesville | JCVision and Associates, Inc. |
| Lawrenceville | North Georgia Low Income Taxpayer Clinic |
Publication 4134 also lists a Taxpayer Education Clinic, which teaches taxpayer rights and responsibilities to people for whom English is a second language: Operation HOPE ESL Education Program (Atlanta).
Publication 4134 lists each clinic's phone number and languages; the Taxpayer Advocate Service LITC page has the current search tool.
Taxpayer Advocate Service office in Georgia
The Taxpayer Advocate Service (TAS) can help, at no cost, people who have not been able to resolve a tax problem with the IRS. Its contact page lists this local office for Georgia as of November 2026:
| City | Phone |
|---|---|
| Atlanta | (404) 338-8099 |
TAS says to open a new case with Form 911 or through its toll-free number, 1-877-777-4778; the local office is for people with an open TAS case who need to reach their advocate after more than 30 days. TAS works on federal tax problems, not state tax debts.
FAQ
Does an IRS payment plan cover my Georgia tax debt?
No. The IRS and the Georgia Department of Revenue are separate agencies, and each debt needs its own arrangement.
How long can a Georgia Department of Revenue payment plan last?
The Department states that its installment payment agreements cannot exceed 60 months, with a minimum payment of $25 a month, as of November 2026.
What does a Georgia payment plan cost?
The Department lists a $50 administrative fee for plans paid by automatic draft and a $100 fee for plans paid by mailed paper check.
Where can I get free help with an IRS debt in Georgia?
IRS Publication 4134 (Rev. 1-2026) lists Low Income Taxpayer Clinics in Athens, Atlanta, Conyers, Hinesville and Lawrenceville, and the Taxpayer Advocate Service has a local office in Atlanta.