How to Fill Out and Submit Georgia Form TSD-1: Grounds and Deadline

Georgia Form TSD-1 is the form you file with the Georgia Department of Revenue to protest a Notice of Proposed Assessment or a refund denial. You have 45 days from the date printed on the notice to submit it, either online through the Georgia Tax Center or by mail. The form asks for basic identifying details and, most importantly, a written explanation of why the Department’s calculation is wrong.¹

When to Use Form TSD-1

Two situations call for this form: the Department sent you a Notice of Proposed Assessment saying you owe additional tax, or it denied a refund you asked for. In either case, TSD-1 is the structured way to challenge the amount.¹

One boundary matters up front. Inability to pay is not a ground for protest. The process exists for disputes about the amount itself — whether the tax was calculated correctly, whether a deduction or exemption was overlooked, or whether the wrong rate or period was applied. If you agree you owe the money but can’t pay it, you need a payment plan, an offer in compromise, or a penalty waiver, each of which is a separate process.²

The 45-Day Deadline

Georgia’s Notices of Proposed Assessment specify a 45-day window to file a protest.² The same 45 days applies to a refund denial, measured from the date printed on the denial notice.³

Look at the actual date on your notice. That is day one, and the clock does not pause. Miss the deadline and the proposed assessment becomes final; collection can begin. File on time and the statute of limitations for making the assessment is tolled, so the Department cannot finalize it while your protest is pending.⁴

How to Fill Out the Form

You can download Form TSD-1 from the Department of Revenue website.⁵ It asks for your name, address, taxpayer identification number, and details from the notice. Check the box for whether you are protesting a proposed assessment or a refund denial.

Your Statement of Grounds

This is the part that decides the outcome. Georgia law requires every protest to include “a summary statement of the grounds upon which the taxpayer relies and his reasons for disputing the finding of the commissioner.”⁴

Be specific. Identify the line items you dispute, explain why each one is wrong, and point to the records or law that supports your position. “I don’t agree with this amount” gives the Department nothing to work with and usually results in a denial.

Requesting a Conference

If you want a conference with Department representatives to walk through your evidence, you have to say so in the protest itself. The statute is explicit that “the fact of such desire must be set out in the protest.”⁴ The Department will not offer one on its own. For anything complex, ask.

Supporting Documents

Attach copies of what backs up your position: returns for the period at issue, receipts, invoices, bank statements, exemption certificates, or prior correspondence with the Department. If the dispute involves an exemption or deduction, include the documentation that originally supported it. Well-organized evidence shortens the process and reduces the chance of follow-up requests.

How to Submit

You have two options:¹

Online through the Georgia Tax Center at gtc.dor.ga.gov. Log in to your account and submit electronically. This is faster and generates immediate confirmation.
By mail to Georgia Department of Revenue, Taxpayer Services Division – Protests, P.O. Box 105596, Atlanta, GA. Postmark rules aren’t specified, so send it early enough to arrive before the 45-day mark.

What Happens After You File

If your protest contains enough information for a decision, the Department will send you a written notification granting, denying, or partially granting it. If more information is needed, or if you requested a conference, a representative will contact you first.¹

The Department does not publish a processing timeline. Complex disputes take longer than simple ones. While the protest is pending, the assessment cannot be finalized against you.⁴

If Your Protest Is Denied

You can appeal a denial to either the Georgia Tax Tribunal or the superior court in the county where you live. The appeal must be filed within 30 days of the commissioner’s decision.⁶

The Georgia Tax Tribunal is a specialized court within the Office of State Administrative Hearings that handles disputes with the Department of Revenue.⁷ You start a case by filing a petition. The main advantage: you don’t have to post a surety bond or pay the disputed amount before the case is heard.⁶

Superior court has steeper requirements. You must file a written statement agreeing to pay any taxes you admit owing on their due dates, and you must post a surety bond or other security satisfactory to the court clerk covering the disputed amount plus potential interest and costs. If you fail to pay what you have admitted owing, the court can dismiss the appeal.⁶

Interest Keeps Running

Interest on past-due Georgia taxes accrues monthly from the original due date until paid, at the federal prime rate plus three percent annually. The Department may adjust the rate each January.⁸

Even while a protest is pending and the assessment cannot be finalized, interest can continue to accrue on the underlying tax if it was already past due. If the protest is ultimately denied, you owe the original tax plus all interest built up during the dispute. That is the practical reason the strength of your initial filing matters. A weak protest that only buys time still costs you in accrued interest.

1
Georgia Department of Revenue. Protests and Appeals
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Georgia Department of Revenue. What to Do if You Receive a Proposed Assessment
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Georgia Department of Revenue. Taxpayer Bill of Rights
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Justia. Georgia Code 48-2-46 – Procedures for Protests
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Georgia Department of Revenue. TSD-1 Protest of Proposed Assessment or Refund Denial
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Justia. Georgia Code 48-2-59 – Appeals
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Georgia Tax Tribunal. Georgia Tax Tribunal
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Georgia Department of Revenue. Penalty and Interest Rates