Georgia Wage Garnishment Checklist
What a Wage Garnishment Means
A Georgia wage garnishment for tax debt is an administrative enforcement action issued by the
Georgia Department of Revenue that requires your employer to withhold a portion of your paycheck and send it directly to the state. Unlike civil garnishments that require a court judgment, the Department has statutory authority to issue administrative garnishment orders for unpaid state taxes without obtaining a court order.
Your employer must comply with this legal obligation once the garnishment order is served. The garnishment reduces your take-home pay until the underlying tax debt is satisfied or the order is modified through official channels.
Why the State Issues Garnishment Orders
The state uses wage garnishment as a collection tool after following a specific administrative process. First, the state issues a Notice of Proposed Assessment, which you can protest within
45 days.
Without a protest or payment within that timeframe, the Department issues an Official
Assessment and Demand for Payment. Failure to either pay or appeal the Official Assessment within 45 days allows the Department to issue a Notice of State Tax Execution, which is a tax lien recorded with the county clerk of the superior court.
After the Georgia state tax execution is filed, the Department can use all lawful collection means, including garnishment, levy, and property sale. Georgia tax liens under O.C.G.A.
48-2-56 are superior to all other liens and must be paid before any other debt, lien, or claim of any kind.
Garnishment Limits Under Georgia Law
Georgia law establishes clear limits on how much can be garnished from your wages for tax debt. Your garnishment amount is limited to the lesser of 25% of your disposable earnings or the amount by which your disposable earnings exceed 30 times the federal minimum wage.
Disposable earnings are calculated as your gross pay minus legally required deductions such as federal income tax, state income tax, Social Security, and Medicare. Each garnishment order will state the specific amount to be withheld from each paycheck based on these statutory limits.
What to Do After Receiving a Garnishment Notice
Review the Garnishment Order
Obtain a copy of the garnishment order from your employer's payroll department or directly from the Department of Revenue. The order should identify the tax year or period the debt relates to, the total amount owed, and the garnishment amount per pay period.
Contact the Department of Revenue
Reach out to the Compliance Division personnel listed on the garnishment notice to discuss your situation. Ask about available options to address the garnishment, including payment plans, hardship modification requests, or dispute procedures.
Payment Plan Options
You can request an installment payment agreement as an alternative to full garnishment.
Payment plans are available for up to 60 months with a minimum monthly payment of $25.
Requests can be submitted online through the Georgia Tax Center or by completing Form
GA-9465 Installment Agreement Request. Payment plans require electronic funds transfer and include a $50 administrative fee for auto-draft plans or $100 for plans paid by mailed check.
The Department will not approve a payment plan under certain conditions
- You are currently in bankruptcy proceedings.
- You have a pending offer in compromise application filed with the Department.
- You have not filed the required state tax returns for any of the preceding five years.
The Department may continue other collection actions even if you have an active payment agreement, which may shorten the length of your payment plan or satisfy the liability in full.
Disputing Incorrect Debt
Disputes must follow Georgia’s formal appeal procedures if you believe the tax debt is incorrect.
You can appeal the issuance of a Georgia state tax execution to the Georgia Tax Tribunal or to the superior court. Protests must be filed within 45 days of the date on the Official Assessment and Demand for Payment notice.
Appeals can be submitted online through the Georgia Tax Center or by completing Form TSD-1 and mailing it with supporting documentation. An appeal to the Georgia Tax Tribunal or superior court stays enforcement and collection actions by the Department, except for jeopardy assessments.
Communication Documentation
Keep detailed records of every contact you make with the Department. Write down the date, time, name of the representative you spoke with, and a summary of the discussion. Save all written correspondence, emails, official notices, and forms you submit. Send follow-up letters or emails after phone conversations to create a paper trail of your compliance efforts.
What Happens If You Change Employment
The garnishment order to your previous employer terminates when you change jobs. Under
O.C.G.A. 48-2-55, the Department must issue a new garnishment summons to your new employer, which must be served at least 15 days before the court return date.
Common Mistakes to Avoid
Ignoring the garnishment order or assuming it will resolve itself without direct action is a critical mistake. Verify that the deduction on each pay stub matches the garnishment order amount to catch any errors promptly.
Missing deadlines for filing modification requests, protests, or appeals may result in denial or forfeit your right to challenge the assessment. Provide complete and organized financial documentation if you request hardship relief or payment plan modification, as incomplete records may cause delays or denials.
Changing employment without notifying the Department creates confusion about your payment status and account standing. Monitor your pay stubs each pay period to confirm the garnishment deduction is being processed correctly and matches the order amount.
Facing State Enforcement or Payroll Tax Issues?
If you’ve received a state tax notice and aren’t sure how to respond, we can help you review your options and next steps.
We help with
- State enforcement actions and notices
- Payroll tax debt review and resolution
- Penalty and interest reduction options
- Payment plans and compliance solutions
- Representation before state tax agencies
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