Online payment agreement application | Internal Revenue Service

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Use the spacebar to open the File sub menu or enter to navigate to the File page." role="application" id="accessible-megamenu-nav-item-0">File</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-file-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/filing" class="mobile-only-text" id="accessible-megamenu-file-submenu-0" data-drupal-link-system-path="node/19656">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-1">INFORMATION FOR…</span> </li> <li><a href="/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-file-submenu-2" data-drupal-link-system-path="node/19456">Individuals</a> </li> <li><a href="/businesses" id="accessible-megamenu-file-submenu-3" data-drupal-link-system-path="node/18976">Business & Self Employed</a> </li> <li><a href="/charities-and-nonprofits" id="accessible-megamenu-file-submenu-4" data-drupal-link-system-path="node/58461">Charities and Nonprofits</a> </li> <li><a href="/individuals/international-taxpayers" id="accessible-megamenu-file-submenu-5" data-drupal-link-system-path="node/19696">International Taxpayers</a> </li> <li><a href="/government-entities/federal-state-local-governments" id="accessible-megamenu-file-submenu-6" data-drupal-link-system-path="node/19446">Federal State and Local Governments</a> </li> <li><a href="/government-entities/indian-tribal-governments" id="accessible-megamenu-file-submenu-7" data-drupal-link-system-path="node/19601">Indian Tribal Governments</a> </li> <li><a href="/tax-exempt-bonds" id="accessible-megamenu-file-submenu-8" data-drupal-link-system-path="node/19671">Tax Exempt Bonds</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-9">FILING FOR INDIVIDUALS</span> </li> <li><a href="/filing/individuals/how-to-file" id="accessible-megamenu-file-submenu-10" data-drupal-link-system-path="node/22856">How to File</a> </li> <li><a href="/filing/individuals/when-to-file" id="accessible-megamenu-file-submenu-11" data-drupal-link-system-path="node/22726">When to File</a> </li> <li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-file-submenu-12" data-drupal-link-system-path="node/2442">Where to File</a> </li> <li><a href="/filing/individuals/update-my-information" id="accessible-megamenu-file-submenu-13" data-drupal-link-system-path="node/22861">Update Your Information</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-file-submenu-14">POPULAR</span> </li> <li><a href="/individuals/get-transcript" id="accessible-megamenu-file-submenu-15" data-drupal-link-system-path="node/136676">Get Your Tax Record</a> </li> <li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-file-submenu-16" data-drupal-link-system-path="node/17153">Apply for an Employer ID Number (EIN)</a> </li> <li><a href="/filing/wheres-my-amended-return" id="accessible-megamenu-file-submenu-17" data-drupal-link-system-path="node/17175">Check Your Amended Return Status</a> </li> <li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-file-submenu-18" data-drupal-link-system-path="node/16696">Get an Identity Protection PIN (IP PIN)</a> </li> <li><a href="/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/54546">File Your Taxes for Free</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown active"> <a href="/payments" aria-controls="accessible-megamenu-pay-submenu" aria-expanded="false" aria-label="Pay menu has additional options. Use the spacebar to open the Pay sub menu or enter to navigate to the Pay page." role="application" id="accessible-megamenu-nav-item-1">Pay</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-pay-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/payments" class="mobile-only-text" id="accessible-megamenu-pay-submenu-0" data-drupal-link-system-path="node/19551">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-1">PAY BY</span> </li> <li><a href="/payments/direct-pay-with-bank-account" id="accessible-megamenu-pay-submenu-2" data-drupal-link-system-path="node/10224">Bank Account (Direct Pay)</a> </li> <li class="active"><a href="/payments/online-payment-agreement-application" id="accessible-megamenu-pay-submenu-3" data-drupal-link-system-path="node/16716" class="is-active" aria-current="page">Payment Plan (Installment Agreement)</a> </li> <li><a href="/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-pay-submenu-4" data-drupal-link-system-path="node/15488">Electronic Federal Tax Payment System (EFTPS)</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-pay-submenu-5">POPULAR</span> </li> <li><a href="/payments/online-account-for-individuals" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/11608">Your Online Account</a> </li> <li><a href="/individuals/tax-withholding-estimator" id="accessible-megamenu-pay-submenu-7" data-drupal-link-system-path="node/107181">Tax Withholding Estimator</a> </li> <li><a href="/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-pay-submenu-8" data-drupal-link-system-path="node/17135">Estimated Taxes</a> </li> <li><a href="/payments/penalties" id="accessible-megamenu-pay-submenu-9" data-drupal-link-system-path="node/91826">Penalties</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/refunds" aria-controls="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-label="Refunds menu has additional options. Use the spacebar to open the Refunds sub menu or enter to navigate to the Refunds page." role="application" id="accessible-megamenu-nav-item-2">Refunds</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-refunds-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/refunds" class="mobile-only-text" id="accessible-megamenu-refunds-submenu-0" data-drupal-link-system-path="node/130131">Overview</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-refunds-submenu-1" data-drupal-link-system-path="node/19556">Where's My Refund</a> </li> <li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-refunds-submenu-2" data-drupal-link-system-path="node/10971">Direct Deposit</a> </li> <li><a href="/taxtopics/tc203" id="accessible-megamenu-refunds-submenu-3" data-drupal-link-system-path="node/67936">Reduced Refunds</a> </li> <li><a href="/filing/file-an-amended-return" id="accessible-megamenu-refunds-submenu-4" data-drupal-link-system-path="node/128551">Amend Return</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/credits-and-deductions" aria-controls="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-label="Credits & Deductions menu has additional options. Use the spacebar to open the Credits & Deductions sub menu or enter to navigate to the Credits & Deductions page." role="application" id="accessible-megamenu-nav-item-3">Credits & Deductions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-credits-deductions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-credits-deductions-submenu-0" data-drupal-link-system-path="node/80206">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-1">INFORMATION FOR...</span> </li> <li><a href="/credits-and-deductions-for-individuals" title="For you and your family" id="accessible-megamenu-credits-deductions-submenu-2" data-drupal-link-system-path="node/5">Individuals</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> For you and your family </span> </li> <li><a href="/credits-deductions/businesses" title="Standard mileage and other information" id="accessible-megamenu-credits-deductions-submenu-3" data-drupal-link-system-path="node/19941">Businesses & Self-Employed</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Standard mileage and other information </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-credits-deductions-submenu-4">POPULAR</span> </li> <li><a href="/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-credits-deductions-submenu-5" data-drupal-link-system-path="node/18966">Earned Income Credit (EITC)</a> </li> <li><a href="/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-credits-deductions-submenu-6" data-drupal-link-system-path="node/771">Child Tax Credit</a> </li> <li><a href="/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-credits-deductions-submenu-7" data-drupal-link-system-path="node/126641">Clean Energy and Vehicle Credits</a> </li> <li><a href="/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-credits-deductions-submenu-8" data-drupal-link-system-path="node/5229">Standard Deduction</a> </li> <li><a href="/retirement-plans" id="accessible-megamenu-credits-deductions-submenu-9" data-drupal-link-system-path="node/19741">Retirement Plans</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/forms-instructions" aria-controls="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-label="Forms & Instructions menu has additional options. Use the spacebar to open the Forms & Instructions sub menu or enter to navigate to the Forms & Instructions page." role="application" id="accessible-megamenu-nav-item-4">Forms & Instructions</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-forms-instructions-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/forms-instructions" class="mobile-only-text" id="accessible-megamenu-forms-instructions-submenu-0" data-drupal-link-system-path="node/6">Overview</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-1">POPULAR FORMS & INSTRUCTIONS</span> </li> <li><a href="/forms-pubs/about-form-1040" title="Individual Tax Return" id="accessible-megamenu-forms-instructions-submenu-2" data-drupal-link-system-path="node/16022">Form 1040</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Individual Tax Return </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="Instructions for Form 1040 " id="accessible-megamenu-forms-instructions-submenu-3">Form 1040 Instructions</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Instructions for Form 1040 </span> </li> <li><a href="/forms-pubs/about-form-w-9" title="Request for Taxpayer Identification Number (TIN) and Certification" id="accessible-megamenu-forms-instructions-submenu-4" data-drupal-link-system-path="node/15825">Form W-9</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Taxpayer Identification Number (TIN) and Certification </span> </li> <li><a href="/forms-pubs/about-form-4506-t" title="Request for Transcript of Tax Return" id="accessible-megamenu-forms-instructions-submenu-5" data-drupal-link-system-path="node/10554">Form 4506-T</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Request for Transcript of Tax Return </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="Employee's Withholding Certificate" id="accessible-megamenu-forms-instructions-submenu-6" data-drupal-link-system-path="node/15498">Form W-4</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employee's Withholding Certificate </span> </li> <li><a href="/forms-pubs/about-form-941" title="Employer's Quarterly Federal Tax Return" id="accessible-megamenu-forms-instructions-submenu-7" data-drupal-link-system-path="node/53446">Form 941</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employer's Quarterly Federal Tax Return </span> </li> <li><a href="/forms-pubs/about-form-w-2" title="Employers engaged in a trade or business who pay compensation" id="accessible-megamenu-forms-instructions-submenu-8" data-drupal-link-system-path="node/5737">Form W-2</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Employers engaged in a trade or business who pay compensation </span> </li> <li><a href="/forms-pubs/about-form-9465" title="Installment Agreement Request" id="accessible-megamenu-forms-instructions-submenu-9" data-drupal-link-system-path="node/15532">Form 9465</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Installment Agreement Request </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-forms-instructions-submenu-10">POPULAR FOR TAX PROS</span> </li> <li><a href="/forms-pubs/about-form-1040x" title="Amend/Fix Return" id="accessible-megamenu-forms-instructions-submenu-11" data-drupal-link-system-path="node/19996">Form 1040-X</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Amend/Fix Return </span> </li> <li><a href="/forms-pubs/about-form-2848" title="Apply for Power of Attorney" id="accessible-megamenu-forms-instructions-submenu-12" data-drupal-link-system-path="node/15839">Form 2848</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for Power of Attorney </span> </li> <li><a href="/forms-pubs/about-form-w-7" title="Apply for an ITIN" id="accessible-megamenu-forms-instructions-submenu-13" data-drupal-link-system-path="node/15536">Form W-7</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Apply for an ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="Rules Governing Practice before IRS" id="accessible-megamenu-forms-instructions-submenu-14">Circular 230</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> Rules Governing Practice before IRS </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="Search" aria-label="Search" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1" name="field_pup_historical_1"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical" name="field_pup_historical"><option value="All" >- Any -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search" value="Search"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> Search</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-en"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/help/let-us-help-you" title="Help" data-drupal-link-system-path="node/16916">Help</a> </li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">File</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/filing" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">INFORMATION FOR…</span></li><li><a href="/how-to-file-your-taxes-step-by-step">Individuals</a></li><li><a href="/businesses">Business & Self Employed</a></li><li><a href="/charities-and-nonprofits">Charities and Nonprofits</a></li><li><a href="/individuals/international-taxpayers">International Taxpayers</a></li><li><a href="/government-entities/federal-state-local-governments">Federal State and Local Governments</a></li><li><a href="/government-entities/indian-tribal-governments">Indian Tribal Governments</a></li><li><a href="/tax-exempt-bonds">Tax Exempt Bonds</a></li><li><span class="mega-menu-column-header">FILING FOR INDIVIDUALS</span></li><li><a href="/filing/individuals/how-to-file">How to File</a></li><li><a href="/filing/individuals/when-to-file">When to File</a></li><li><a href="/filing/where-to-file-tax-returns-addresses-listed-by-return-type">Where to File</a></li><li><a href="/filing/individuals/update-my-information">Update Your Information</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/individuals/get-transcript">Get Your Tax Record</a></li><li><a href="/businesses/small-businesses-self-employed/get-an-employer-identification-number">Apply for an Employer ID Number (EIN)</a></li><li><a href="/filing/wheres-my-amended-return">Check Your Amended Return Status</a></li><li><a href="/identity-theft-fraud-scams/get-an-identity-protection-pin">Get an Identity Protection PIN (IP PIN)</a></li><li><a href="/filing/irs-free-file-do-your-taxes-for-free">File Your Taxes for Free</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Pay</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/payments" class="mobile-only-text">Overview</a></li><li><span class="mega-menu-column-header">PAY BY</span></li><li><a href="/payments/direct-pay-with-bank-account">Bank Account (Direct Pay)</a></li><li><a href="/payments/online-payment-agreement-application">Payment Plan (Installment Agreement)</a></li><li><a href="/payments/eftps-the-electronic-federal-tax-payment-system">Electronic Federal Tax Payment System (EFTPS)</a></li><li><span class="mega-menu-column-header">POPULAR</span></li><li><a href="/payments/online-account-for-individuals">Your Online Account</a></li><li><a href="/individuals/tax-withholding-estimator">Tax Withholding Estimator</a></li><li><a href="/businesses/small-businesses-self-employed/estimated-taxes">Estimated Taxes</a></li><li><a href="/payments/penalties">Penalties</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">Refunds</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/refunds" class="mobile-only-text">Overview</a></li><li><a href="/wheres-my-refund" class="mega-menu-column-header">Where's My Refund</a></li><li><a href="/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">Direct Deposit</a></li><li><a href="/taxtopics/tc203">Reduced Refunds</a></li><li><a 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</li> <li> <a href="/newsroom" title="News" data-drupal-link-system-path="node/19646">News</a> </li> <li> <a href="/charities-and-nonprofits" data-drupal-link-system-path="node/58461">Charities & Nonprofits</a> </li> <li class="last"> <a href="/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">Tax Pros</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-article-page__banner"> <div class="container"> <div class="row"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=en xml:lang=en ><a href="/" lang=en xml:lang=en >Home</a></li><li lang=en xml:lang=en ><a href="/payments" lang=en xml:lang=en >Pay</a></li><li class="active"> Online payment agreement application </li> </ol> </nav> </div> <h1 class="pup-page-node-type-article-page__title">Apply online for a payment plan</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix" id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface"> <ul class="list-inline pull-right links parent-right" block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/16716" class="en is-active" aria-current="page"><a href="/payments/online-payment-agreement-application" class="language-link is-active" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/16716" aria-current="page">English</a></li><li hreflang="es" data-drupal-link-system-path="node/16716" class="es"><a href="/es/payments/online-payment-agreement-application" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/16716">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/16716" class="zh-hans"><a href="/zh-hans/payments/online-payment-agreement-application" class="language-link" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/16716">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/16716" class="zh-hant"><a href="/zh-hant/payments/online-payment-agreement-application" class="language-link" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/16716">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/16716" class="ko"><a href="/ko/payments/online-payment-agreement-application" class="language-link" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/16716">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/16716" class="ru"><a href="/ru/payments/online-payment-agreement-application" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/16716">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/16716" class="vi"><a href="/vi/payments/online-payment-agreement-application" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/16716">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/16716" class="ht"><a href="/ht/payments/online-payment-agreement-application" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/16716">Kreyòl ayisyen</a></li></ul> </section> </div> </div> </div> </div> <div class="pup-main-container container"> <div class="row"> <div class="sidebar-left col-sm-12 col-md-3 col-lg-3"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading">More In Pay</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/payments/direct-pay-with-bank-account" title="Bank account (Direct Pay)" id="term-18851" rel="child" lang="en" xml:lang="en" hreflang="en">Bank account (Direct Pay)</a> </li> <li class="level-2" data-indent-level="2"> <a href="/payments/pay-your-taxes-by-debit-or-credit-card" title="Debit or credit card" id="term-18861" rel="child" lang="en" xml:lang="en" hreflang="en">Debit or credit card</a> </li> <li class="level-2" data-indent-level="2"> <a href="/payments/online-account-for-individuals" title="Your online account" id="term-18856" rel="child" lang="en" xml:lang="en" hreflang="en">Your online account</a> </li> <li class="level-2" data-indent-level="2"> <a href="/payments/eftps-the-electronic-federal-tax-payment-system" title="Business tax payment (EFTPS)" id="term-18866" rel="child" lang="en" xml:lang="en" hreflang="en">Business tax payment (EFTPS)</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/payments/online-payment-agreement-application" title="Payment plan" id="term-18881" rel="parent" lang="en" xml:lang="en" hreflang="en">Payment plan</a> </li> <li class="level-2" data-indent-level="2"> <a href="/payments/get-help-with-tax-debt" title="Tax debt help" id="term-29531" rel="child" lang="en" xml:lang="en" hreflang="en">Tax debt help</a> </li> <li class="level-2" data-indent-level="2"> <a href="/payments/penalties" title="Penalties" id="term-18886" rel="child" lang="en" xml:lang="en" hreflang="en">Penalties</a> </li> <li class="level-2" data-indent-level="2"> <a href="/payments/interest" title="Interest" id="term-29296" rel="child" lang="en" xml:lang="en" hreflang="en">Interest</a> </li> <li class="level-2" data-indent-level="2"> <a href="/payments/tax-withholding" title="Tax withholding" id="term-25571" rel="child" lang="en" xml:lang="en" hreflang="en">Tax withholding</a> </li> <li class="level-2" data-indent-level="2"> <a href="/individuals/international-taxpayers/foreign-electronic-payments-tax-type-codes" title="Foreign electronic payments" id="term-18871" rel="child" lang="en" xml:lang="en" hreflang="en">Foreign electronic payments</a> </li> <li class="level-2" data-indent-level="2"> <a href="/payments/electronic-payment-of-user-fees" title="User fees" id="term-18876" rel="child" lang="en" xml:lang="en" hreflang="en">User fees</a> </li> </ul> </section> </div> </div> <div class="pup-header-content-rt no-gutter col-sm-12 col-md-9"> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <section id="block-pup-irs-sadialert" data-block-plugin-id="block_content:57b8e526-acc6-458b-9dd1-edd6af2ba32d" class="block block-block-content block-block-content57b8e526-acc6-458b-9dd1-edd6af2ba32d clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"></div> </section> <article about="/payments/online-payment-agreement-application" class="pup-article full clearfix row"> <div class="col-md-8 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>If you are a qualified taxpayer or authorized representative (Power of Attorney) you can apply for a payment plan (including installment agreement) online to pay off your balance over time.</p> <p><strong>Note: </strong>Once you complete your online application you will receive immediate notification of whether your payment plan has been approved.</p> <h2 class="row-title">Individual payment plan</h2>  <div class="accordion-list" data-fix-id="accordion1712604896349_479431"> <div class="table-responsive"> <div aria-multiselectable="true" class="panel-group accordion-list-group accordion-list-items" id="accordion1712604896349_479431" role="tablist"> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1712604896349_612802" id="Collapsible1732554435615"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1732554435615" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1732554435615" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1732554435615" role="button"><span>Do you qualify?</span></a></h4> </div> <div aria-labelledby="headingCollapsible1732554435615" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1732554435615" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>Your specific tax situation will determine which payment options are available to you. Payment options include full payment, a short-term payment plan (paying in 180 days or less) or a long-term payment plan (installment agreement) (paying monthly).</p> <p>You may qualify to apply online if:</p> <ul> <li>Long-term payment plan (installment agreement): You owe $50,000 or less in combined tax, penalties and interest. You have filed all required returns.</li> <li>Short-term payment plan: You owe less than $100,000 in combined tax, penalties and interest.</li> </ul> <p>If you are a sole proprietor or independent contractor, apply for a payment plan as an individual.</p> <p><strong>Note: </strong>Setup fees may be higher if you apply for a payment plan by phone, mail, or in-person. <a href="/node/16735#costs" title="Get more information on other payment plan options and fees.">Get more information on other payment plan options and fees</a>.</p> </div> </div> </div> </div>  <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1712604896349_221600" id="Collapsible1732554435614"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1732554435614" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1732554435614" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1732554435614" id="What do you need to apply for a payment plan?" name="What do you need to apply for a payment plan?" role="button"><span>What do you need to apply for a payment plan?</span></a></h4> </div> <div aria-labelledby="headingCollapsible1732554435614" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1732554435614" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>Starting November 14, 2021, IRS usernames that were only used to access payment plans (Online Payment Agreement) can’t be used to sign in anymore. You will be prompted to create an account with ID.me and will need photo identification.</p> <p>If you are applying for a direct debit payment plan, you will need your bank routing and account numbers.</p> <p>If you recently filed your tax return or your return was examined but have not received a balance notice from the IRS, you will need the balance due shown on your return.</p> </div> </div> </div> </div>  <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1712604896349_806170" id="Collapsible1732554435612"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1732554435612" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1732554435612" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1732554435612" role="button"><span>What does it cost?</span></a></h4> </div> <div aria-labelledby="headingCollapsible1732554435612" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1732554435612" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>If we approve your payment plan, one of the following fees will be added to your tax bill.</p> <div class="table-responsive"> <table class="table complex-table table-striped table-bordered"> <tbody> <tr> <th scope="col">Plan options and costs</th> </tr> </tbody> <tbody> <tr> <td> <p><em><strong>Pay now</strong></em></p> <ul> <li>$0 setup fee</li> <li>No future penalties or interest added</li> </ul> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="375ad50a-8cda-4b40-8cc1-8cd3facd7307" href="/payments" title="Payments ">Pay amount owed in full today</a> directly from your checking or savings account (<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7ca5ed8a-025d-4b3b-97c5-a0ce49eec971" href="/payments/direct-pay-with-bank-account" title="Direct Pay with bank account">Direct Pay</a>) or by check, money order or debit/credit card.</p> <p><em>Fees apply when paying by card.</em></p> </td> </tr> <tr> <td> <p><em><strong>Short-term payment plan (180 days or less)</strong></em></p> <ul> <li>$0 setup fee</li> <li>Plus accrued penalties and interest until the balance is paid in full</li> </ul> After applying for a short-term payment plan, you can <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="375ad50a-8cda-4b40-8cc1-8cd3facd7307" href="/payments" title="Payments ">pay the amount owed</a> directly from your checking or savings account (<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7ca5ed8a-025d-4b3b-97c5-a0ce49eec971" href="/payments/direct-pay-with-bank-account" title="Direct Pay with bank account">Direct Pay</a>) or by check, money order or debit/credit card. <p><em>Fees apply when paying by card.</em></p> </td> </tr> <tr> <td> <p><em><strong>Long-term payment plan (Installment Agreement) (pay monthly)</strong></em></p> <p><strong>Pay monthly through automatic withdrawals</strong></p> <ul> <li>$22 setup fee (<a href="/node/16735#feewaiver" title="low income">low income</a>: setup fee waived)</li> <li>Plus accrued penalties and interest until the balance is paid in full</li> </ul> Pay amount owed through Direct Debit (automatic payments from your checking account), also known as a Direct Debit Installment Agreement (DDIA). This is required if your balance is more than $25,000. <p><strong>Pay each month (non-direct debit)</strong></p> <ul> <li>$69 setup fee (<a href="/node/16735#feewaiver" title="low income">low income</a>: $43 setup fee that may be reimbursed if certain conditions are met)</li> <li>Plus accrued penalties and interest until the balance is paid in full</li> </ul> <p>After applying for a long-term payment plan, pay amount owed through non-direct debit (not automated) monthly payments, including payments directly from your checking or savings account (<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7ca5ed8a-025d-4b3b-97c5-a0ce49eec971" href="/payments/direct-pay-with-bank-account" title="Direct Pay with bank account">Direct Pay</a>) or by check, money order or debit/credit card.</p> <p><em>Fees apply when paying by card.</em></p> </td> </tr> <tr> <td> <p><strong><em><span>Revise an existing payment plan (Installment Agreement) or reinstate after default</span></em></strong></p> <ul> <li>$10 fee, which may be reimbursed if you are identified as low income and certain conditions are met.</li> </ul> </td> </tr> </tbody> </table> </div> <p><a href="/node/16735#costs" title="Get more information on other payment agreement options and fees">Get more information on other payment agreement options and fees.</a></p> </div> </div> </div> </div>  <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1712604896349_820851" id="Collapsible1732554435608"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1732554435608" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1732554435608" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1732554435608" role="button"><span>How do I review or revise an existing plan?</span></a></h4> </div> <div aria-labelledby="headingCollapsible1732554435608" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1732554435608" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p><em><strong>Reviewing a payment plan</strong></em></p> <p>You can view details of your current payment plan (type of agreement, due dates, and amount you need to pay) by logging into the online payment agreement tool using the <a href="/node/16716#heading003" title="Apply/Revise Button">Apply/Revise button</a> below.</p> <p><em><strong>What you can change using the online payment agreement tool</strong></em></p> <p>You can use the online payment agreement tool to make the following changes:</p> <ul> <li>Change your monthly payment amount</li> <li>Change your monthly payment due date</li> <li>Convert an existing agreement to a Direct Debit agreement</li> <li>Change the bank routing and account number on a Direct Debit agreement</li> <li>Reinstate after default</li> </ul> <p>You can log into the online payment agreement tool using the <a href="/node/16716#heading003" title="Apply/Revise Button">Apply/Revise button</a> below.</p> <p><em><strong>How to revise an online payment plan</strong></em></p> <p>Log in to the online payment agreement tool using the <a href="/node/16716#heading003" title="Apply/Revise Button">Apply/Revise button</a> below. On the first page, you can revise your current plan type, payment date, and amount. Then submit your changes.</p> <p>If your new monthly payment amount does not meet the requirements, you will be prompted to revise the payment amount. If you are unable to make the minimum required payment amount, you will receive directions for completing a <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c44c3d32-3f78-4100-aca4-46f3ccf526a7" href="https://www.irs.gov/pub/irs-pdf/f9465.pdf" title="0920 Form 9465 (PDF)">Form 9465 Installment Agreement Request <span class="link-label label-file label-file-pdf">PDF</span></a> and <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="206a0a5a-9e70-4de1-a0d2-63e11bae41ff" href="https://www.irs.gov/pub/irs-pdf/f433f.pdf" title="0219 Form 433-F (PDF)">Form 433-F Collection Information Statement <span class="link-label label-file label-file-pdf">PDF</span></a>.</p> <p>To convert your current agreement to a Direct Debit agreement, or to make changes to the bank account associated with your existing Direct Debit agreement, enter your bank routing and account number.</p> <p>If your plan has lapsed through default and is being reinstated, you may incur a reinstatement fee.</p> </div> </div> </div> </div>  <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1712604896349_895729" id="Collapsible1732554435606"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1732554435606" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1732554435606" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1732554435606" role="button"><span>Power of Attorney (POA) for an individual</span></a></h4> </div> <div aria-labelledby="headingCollapsible1732554435606" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1732554435606" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>To apply as Power of Attorney (POA) for an individual, you need to log in with your IRS username or ID.me credentials (see <a href="#What do you need to apply for a payment plan?">What do you need to apply for a payment plan?)</a></p> <p>For the individual you are representing, you will need:</p> <ul> <li>Taxpayer's Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)</li> <li>Your <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="eadcabe9-a1b3-4144-9c1e-8f36f574e9a3" href="/businesses/small-businesses-self-employed/what-is-a-caf-number" title="What is a CAF number?">Centralized Authorization File (CAF)</a> number</li> <li>Caller ID from the taxpayer's notice or POA's signature date on <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="95a30957-f43b-41b3-aab5-eb93d42af1f2" href="/forms-pubs/about-form-2848" title="About Form 2848, Power of Attorney and Declaration of Representative">Form 2848</a></li> <li>If the taxpayer’s return was recently filed or examined, you may also need the taxpayer’s: <ul> <li>Balance due amount</li> <li>Secondary taxpayer’s SSN or ITIN (if applicable)</li> <li>Adjusted Gross Income for most recent return on file</li> <li>Tax year examined (if applicable)</li> </ul> </li> </ul> <p><strong>Note</strong>: The POA must be authorized for all balance due periods in order to represent the taxpayer for a payment plan. Not all POA authority designation levels can represent the taxpayer for this purpose (including level “h”) or use the online system (including level “k”). See the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3a069523-a99a-48ef-a75e-7e7af9db3bee" href="/instructions/i2848" title="Instructions for Form 2848 (09/2021) ">Instructions for Form 2848</a> for more information.</p> </div> </div> </div> </div> </div> </div> </div> <div> <p><a class="btn btn-primary" href="https://sa.www4.irs.gov/opa/individual/pages/indi.xhtml" style="margin-bottom: 8px;">Apply/Revise as Individual</a> <a class="btn btn-primary" href="https://sa.www4.irs.gov/opa/pages/imf.xhtml" style="margin-bottom: 8px;">Apply/Revise as Individual POA</a></p> </div> <div class="pup-media-alert"> <h2 class="row-title">Business payment plan</h2>  <div class="accordion-list" data-fix-id="accordion1712604896344_914853"> <div class="table-responsive"> <div aria-multiselectable="true" class="panel-group accordion-list-group accordion-list-items" id="accordion1712604896344_914853" role="tablist"> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1712604896348_626789" id="Collapsible1732554435597"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1732554435597" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1732554435597" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1732554435597" role="button"><span>Do you qualify?</span></a></h4> </div> <div aria-labelledby="headingCollapsible1732554435597" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1732554435597" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>Your specific tax situation will determine which payment plan options are available to you. Payment options include full payment or a long-term payment plan (installment agreement) (paying monthly).</p> <p>You may qualify to apply online, if:</p> <ul> <li>Long-term payment plan (installment agreement): You have filed all required returns and owe $25,000 or less in combined tax, penalties, and interest.</li> </ul> <p>If you are a sole proprietor or independent contractor, apply for a payment plan as an individual.</p> <p><strong>Note: </strong>Setup fees may be higher if you apply for a payment plan by phone, mail, or in-person. <a href="/node/16735#q03" title="Get more information on other payment plan options and fees.">Get more information on other payment plan options and fees</a>.</p> </div> </div> </div> </div>  <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1712604896348_290058" id="Collapsible1732554435596"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1732554435596" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1732554435596" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1732554435596" role="button"><span>What does my business need to apply?</span></a></h4> </div> <div aria-labelledby="headingCollapsible1732554435596" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1732554435596" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>To apply as a business, you need to log in with your IRS username or ID.me credentials (See <a href="#What do you need to apply for a payment plan?">What do you need to apply for a payment plan?</a>)</p> <p>You also need:</p> <ul> <li>Your Employer Identification Number (EIN)</li> <li>Date the business was established (MM/YYYY)</li> <li>Your Caller ID from notice</li> <li>If you recently filed your tax return or your return was examined but have not received a balance notice from the IRS, you also need: <ul> <li>Business address from most recently filed tax return</li> <li>Balance due amount</li> <li>Tax form filed or examined</li> <li>Tax period filed or examined</li> </ul> </li> </ul> </div> </div> </div> </div>  <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1712604896348_738565" id="Collapsible1732554435594"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1732554435594" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1732554435594" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1732554435594" role="button"><span>What does it cost?</span></a></h4> </div> <div aria-labelledby="headingCollapsible1732554435594" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1732554435594" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>If we approve your payment plan, one of the following fees will be added to your tax bill.</p> <div class="table-responsive"> <table class="table complex-table table-striped table-bordered"> <tbody> <tr> <th scope="col">Plan options and costs</th> </tr> </tbody> <tbody> <tr> <td> <p><em><strong>Pay Now</strong></em></p> <ul> <li>$0 setup fee</li> <li>No future penalties or interest added</li> </ul> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="375ad50a-8cda-4b40-8cc1-8cd3facd7307" href="/payments" title="Payments ">Pay amount owed in full today</a>, electronically online or by phone using Electronic Federal Tax Payment System (<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="25ecb27f-cb23-4148-8a92-02cba9785897" href="/payments/eftps-the-electronic-federal-tax-payment-system" title="EFTPS: The Electronic Federal Tax Payment System">EFTPS</a>) or by check, money order or debit/credit card.</p> <p><em>Fees apply when paying by card.</em></p> </td> </tr> <tr> <td> <p><em><strong>Long-term payment plan (Installment Agreement) (pay monthly)</strong></em></p> <p><strong>Pay monthly through automatic withdrawals</strong></p> <ul> <li>$22 setup fee</li> <li>Plus accrued penalties and interest until the balance is paid in full</li> </ul> Pay amount owed through Direct Debit (with automatic payments from your checking account), also known as Direct Debit Installment Agreement (DDIA). This is required if your balance is more than $10,000. <p><strong>Pay each month (non-direct debit)</strong></p> <ul> <li>$69 setup fee</li> <li>Plus accrued penalties and interest until the balance is paid in full</li> </ul> After applying for a payment plan, pay amount owed through non-direct debit (not automated) monthly payments, including paying electronically online or by phone using the Electronic Federal Tax Payment System (<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="25ecb27f-cb23-4148-8a92-02cba9785897" href="/payments/eftps-the-electronic-federal-tax-payment-system" title="EFTPS: The Electronic Federal Tax Payment System">EFTPS</a>) or by check, money order, or debit/credit card. <p><em>Fees apply when paying by card.</em></p> </td> </tr> <tr> <td> <p><em><strong><span>Revise an existing payment plan (Installment Agreement) or reinstate after default</span></strong></em></p> <ul> <li>$10 fee</li> </ul> </td> </tr> </tbody> </table> </div> <p><a href="/node/16735#costs" title="Get more information on other payment plan options and fees">Get more information on other payment agreement options and fees.</a></p> </div> </div> </div> </div>  <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1712604896348_316799" id="Collapsible1732554435591"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1732554435591" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1732554435591" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1732554435591" role="button"><span>How do I review or revise an existing plan?</span></a></h4> </div> <div aria-labelledby="headingCollapsible1732554435591" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1732554435591" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p><em><strong>Reviewing a payment plan</strong></em></p> <p>You can view details of your current payment plan (type of agreement, due dates, and amount you need to pay) by logging into the online payment agreement tool using the <a href="/node/16716#heading006" title="Apply/Revise Button">Apply/Revise button</a> below.</p> <p><em><strong>What you can change using the online payment agreement tool</strong></em></p> <p>You can use the online payment agreement tool to make the following changes:</p> <ul> <li>Change your monthly payment amount</li> <li>Change your monthly payment due date</li> <li>Convert an existing agreement to a Direct Debit agreement</li> <li>Change the bank routing and account number on a Direct Debit agreement</li> <li>Reinstate after default</li> </ul> <p>You can log into the online payment agreement tool using the <a href="/node/16716#heading006" title="Apply/Revise Button">Apply/Revise button</a> below.</p> <p><em><strong>How to revise an online payment plan</strong></em></p> <p>Log in to the online payment agreement tool using the <a href="/node/16716#heading006" title="Apply/Revise Button">Apply/Revise button</a> below. On the first page, you can revise your current plan type, payment date, and amount. Then submit your changes.</p> <p>If your new monthly payment amount does not meet the requirements, you will be prompted to revise the payment amount. If you are unable to make the minimum required payment amount, you will receive directions for completing a <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="aa42df29-2dd1-4f49-a616-9819be258faf" href="https://www.irs.gov/pub/irs-pdf/f433b.pdf" title="0219 Form 433-B (PDF)">Form 433-B Collection Information Statement for Businesses <span class="link-label label-file label-file-pdf">PDF</span></a> and how to submit it.</p> <p>To convert your current agreement to a Direct Debit agreement, or to make changes to the bank account associated with your existing Direct Debit agreement, enter your bank routing and account number.</p> <p>If your plan has lapsed through default and is being reinstated, you may incur a reinstatement fee.</p> </div> </div> </div> </div>  <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1712604896349_657096" id="Collapsible1732554435586"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1732554435586" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1732554435586" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1732554435586" role="button"><span>Power of Attorney (POA) for a business</span></a></h4> </div> <div aria-labelledby="headingCollapsible1732554435586" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1732554435586" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p><a id="test business poa anchor" name="test business poa anchor"></a>To apply as Power of Attorney (POA) for a business, you need to log in with your IRS username or ID.me credentials (see <a href="#What do you need to apply for a payment plan?">What do you need to apply for a payment plan?</a>)</p> <p>You also need:</p> <ul> <li>Taxpayer's Employer Identification Number (EIN)</li> <li>Your <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="eadcabe9-a1b3-4144-9c1e-8f36f574e9a3" href="/businesses/small-businesses-self-employed/what-is-a-caf-number" title="What is a CAF number?">Centralized Authorization File (CAF)</a> number</li> <li>Caller ID from the taxpayer's notice or POA's signature date on <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="95a30957-f43b-41b3-aab5-eb93d42af1f2" href="/forms-pubs/about-form-2848" title="About Form 2848, Power of Attorney and Declaration of Representative">Form 2848</a></li> <li>If the taxpayer’s return was recently filed or examined, you may also need: <ul> <li>Business address of most recently filed tax return on file</li> <li>Tax form filed or examined</li> <li>Tax period filed or examined</li> <li>Balance due amount</li> </ul> </li> </ul> <p><strong>Note</strong>: The POA must be authorized for all balance due periods in order to represent the taxpayer for a payment plan. Not all POA authority designation levels can represent the taxpayer for this purpose (including level “h”) or use the online system (including level “k”). See the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3a069523-a99a-48ef-a75e-7e7af9db3bee" href="/instructions/i2848" title="Instructions for Form 2848 (09/2021) ">Instructions for Form 2848</a> for more information.</p> </div> </div> </div> </div> </div> </div> </div> <p><a name="Apply/Revise as Business Button"></a></p> <p><a class="btn btn-primary" href="https://sa.www4.irs.gov/opa/pages/bmf.xhtml" style="margin-bottom: 8px;">Apply/Revise as Business</a> <a class="btn btn-primary" href="https://sa.www4.irs.gov/opa/pages/bmf.xhtml" style="margin-bottom: 8px;">Apply/Revise as Business POA</a></p> <div class="pup-media-alert"> </div> </div> </div> </div> <div class="col-md-4 col-sm-12 col-xs-12 block-region-right-column"> <div class="field field--name-field-pup-article-callout field--type-entity-reference-revisions field--label-hidden field--items row"> <div class="field--item col-sm-6 col-md-12"> <div class="pup-callout"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="pup-callout__body"><h3>More information</h3> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="339fb3e7-dbb8-46c7-8fec-03ddd4f0267d" href="/payments/payment-plans-installment-agreements" title="Additional Information on Payment Plans">Answers to common questions</a></p> </div> </div> </div> </div> </div> <div class="field--item col-sm-6 col-md-12"> <div class="pup-callout"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="pup-callout__body"><h3>System availability</h3> <p><strong>Monday to Friday:</strong><br> 6 a.m. to 12:30 a.m. ET</p> <p><strong>Saturday:</strong><br> 6 a.m. to 9 p.m. ET</p> <p><strong>Sunday:</strong><br> 6 p.m. to 12 a.m. ET</p> <p>The system will only be available during times above; please return to the system during system availability to use the Online Payment Agreement application.</p> </div> </div> </div> </div> </div> <div class="clearfix hidden-xs hidden-md visible-sm"></div> </div> </div> </article> </div> </div> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 25-Nov-2024 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" class="block block-addtoany block-addtoany-block clearfix"> <span class="a2a_kit a2a_kit_size_24 addtoany_list" data-a2a-url="https://www.irs.gov/payments/online-payment-agreement-application" data-a2a-title="Online payment agreement application"><div class="pup-share-items"><ul class="nav 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