Payment plans; installment agreements | Internal Revenue Service

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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Include Historical Content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> </li> <li id="pup-mobile-navbar-infoBtn" class="pup-header-mobile-menu__infoBtn"> <div class="region region-help-menu-mobile"> <nav role="navigation" aria-labelledby="block-helpmenumobile-menu" id="block-helpmenumobile" data-block-plugin-id="system_menu_block:help-menu-mobile"> <h2 class="visually-hidden" id="block-helpmenumobile-menu">Help Menu Mobile</h2> <ul data-block="helpmenumobile" class="menu menu--help-menu-mobile nav"> <li class="first last"> <a href="/help/let-us-help-you" data-drupal-link-system-path="node/16916">Help</a> </li> </ul> </nav> </div> </li> <li id="pup-mobile-navbar-menuBtn" class="pup-header-mobile-menu__menuBtn mobile-menu-icon" data-target="#pup-header-nav-collapse"> Menu <span class="sr-only">Toggle menu</span> </li> </ul> </div> </div> </div> </div> <div class="header-nav hidden-xs hidden-sm"> <div class="container-fluid"> <div class="region region-site-navigation"> <nav role="navigation" aria-labelledby="block-mainnavigationmobile-2-menu" id="block-mainnavigationmobile-2" data-block-plugin-id="system_menu_block:main_mobile"> <h2 class="visually-hidden" id="block-mainnavigationmobile-2-menu">Main navigation</h2> <ul data-block="mainnavigationmobile_2" class="menu nav" id="accessible-megamenu-navigation"> <a id="stickyNavLogo" class="logo navbar-btn pull-left" href="/" title="Home" rel="home"> <img src="/themes/custom/pup_base/IRS-Logo.svg" alt="Home"> </a> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/filing" aria-controls="accessible-megamenu-file-submenu" aria-expanded="false" aria-label="File menu has additional options. 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 data-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="/file-your-taxes-for-free" id="accessible-megamenu-file-submenu-19" data-drupal-link-system-path="node/141421">File Your Taxes for Free</a> </li> </div> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <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 data-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><a href="/payments/online-payment-agreement-application" id="accessible-megamenu-pay-submenu-3" data-drupal-link-system-path="node/16716">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="/your-account" id="accessible-megamenu-pay-submenu-6" data-drupal-link-system-path="node/126776">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> </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 data-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> </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 data-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> </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 data-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> </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 data-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--2" 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--2" 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--2" 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--2" 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--2" 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--2"><button title="Search" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" 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 data-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 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data-block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/filing" class="top-level-nav-item">File</a> </li> <li> <a href="/payments" class="top-level-nav-item">Pay</a> </li> <li> <a href="/refunds" class="top-level-nav-item">Refunds</a> </li> <li> <a href="/credits-and-deductions" class="top-level-nav-item">Credits & Deductions</a> </li> <li> <a href="/forms-instructions" class="top-level-nav-item">Forms & Instructions</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul data-block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile 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" 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 lang=en xml:lang=en ><a href="/payments/online-payment-agreement-application" lang=en xml:lang=en >Payment plan</a></li><li class="active"> Payment plans; installment agreements </li> </ol> </nav> </div> <h1 class="pup-page-node-type-article-page__title">Additional information on payment plans</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" data-block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/16735" class="en is-active" aria-current="page"><a href="/payments/payment-plans-installment-agreements" class="language-link is-active" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/16735" aria-current="page">English</a></li><li hreflang="es" data-drupal-link-system-path="node/16735" class="es"><a href="/es/payments/payment-plans-installment-agreements" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/16735">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/16735" class="zh-hans"><a href="/zh-hans/payments/payment-plans-installment-agreements" class="language-link" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/16735">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/16735" class="zh-hant"><a href="/zh-hant/payments/payment-plans-installment-agreements" class="language-link" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/16735">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/16735" class="ko"><a href="/ko/payments/payment-plans-installment-agreements" class="language-link" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/16735">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/16735" class="ru"><a href="/ru/payments/payment-plans-installment-agreements" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/16735">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/16735" class="vi"><a href="/vi/payments/payment-plans-installment-agreements" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/16735">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/16735" class="ht"><a href="/ht/payments/payment-plans-installment-agreements" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/16735">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"> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-controls="pup-snav-menu-links" aria-expanded="false" type="button">More In Pay <i aria-hidden="true" class="fa fa-plus"></i> </button> </h3> </div> <div id="pup-snav-menu-links" aria-labelledby="pup-snav"> <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="/your-account" 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> </div> </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> <article about="/payments/payment-plans-installment-agreements" 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"><ol> <li><a href="#benefits">What are the benefits of paying my taxes on time?</a></li> <li><a href="#plandef">What is a payment plan?</a></li> <li><a href="#request">What happens when I request a payment plan?</a></li> <li><a href="#costs">What are payment plan costs and fees?</a></li> <li><a href="#interest_and_penalties">Why do I owe interest and penalties?</a></li> <li><a href="#setupfee">Why do I have to pay a setup fee?</a></li> <li><a href="#feewaiver">Am I eligible for a waiver or reimbursement of the user fee?</a></li> <li><a href="#lowincome">How do I determine if I qualify for low income taxpayer status?</a></li> <li><a href="#balance">How do I check my balance and payment history?</a></li> <li><a href="#eligibility">Am I eligible to apply online for a payment plan?</a></li> <li><a href="#browser_reqs">What are the browser requirements of the Online Payment Agreement tool?</a></li> <li><a href="#reviewplan">How do I review my payment plan?</a></li> <li><a href="#changeplan">What can I change with my payment plan online?</a></li> <li><a href="#reviseplan">How do I revise my payment plan online?</a></li> <li><a href="#cant_apply">What if I am not eligible or unable to apply or revise a payment plan online?</a></li> <li><a href="#manageplan">How do I manage my plan to avoid default?</a></li> </ol> <h2><a id="benefits" name="benefits"></a>What are the benefits of paying my taxes on time?</h2> <p>By law, the IRS may assess <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="babb9423-8224-41e7-b9ed-a1149dd0d0fd" href="/payments/penalties" title="Penalties">penalties</a> to taxpayers for both failing to file a tax return and for failing to pay taxes they owe by the deadline.</p> <p>If you're not able to pay the tax you owe by your original filing due date, the balance is subject to <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5a068062-c4d8-4ddc-9ec3-fe44e4dd1667" href="/payments/interest" title="Interest">interest</a> and a monthly late payment penalty. There's also a penalty for failure to file a tax return, so you should file timely even if you can't pay your balance in full. It's always in your best interest to pay in full as soon as you can to minimize the additional charges.</p> <h3>Benefits</h3> <ul> <li>Avoid accruing additional interest and penalties</li> <li>Avoid offset of your future refunds</li> <li>Avoid issues obtaining loans</li> </ul> <p>If you can't pay the full amount due, pay as much as you can and visit <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="375ad50a-8cda-4b40-8cc1-8cd3facd7307" href="/payments" title="Payments ">IRS.gov/payments</a> to consider our online payment options.</p> <h2 id="plandef"><a id="plandef" name="plandef"></a>What is a payment plan?</h2> <p>A payment plan is an agreement with the IRS to pay the taxes you owe within an extended timeframe. You should request a payment plan if you believe you will be able to pay your taxes in full within the extended time frame. If you qualify for a short-term payment plan you will not be liable for a user fee. Not paying your taxes when they are due may cause the filing of a <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="678bb93d-0ce6-445e-8cb6-0fd2b65ef091" href="/businesses/small-businesses-self-employed/understanding-a-federal-tax-lien" title="Understanding a federal tax lien">Notice of Federal Tax Lien</a> and/or an <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f5aa6581-4e09-4f36-bb3c-80900565f5d9" href="/businesses/small-businesses-self-employed/what-is-a-levy" title="What is a levy?">IRS levy action</a>. See <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="a5dd6a58-e53e-493c-8f42-3dc5f4659db2" href="https://www.irs.gov/pub/irs-pdf/p594.pdf" title="0524 Publ 594 (PDF)">Publication 594, The IRS Collection Process <span class="link-label label-file label-file-pdf">PDF</span></a>.</p> <h2><a id="request" name="request"></a>What happens when I request a payment plan?</h2> <p>When you request a payment plan (installment agreement), with certain exceptions, the IRS is generally <strong>prohibited from levying</strong> and the<strong> IRS’s time to collect is suspended</strong> or prolonged while an Installment Agreement (IA) is pending. An IA request is often pending until it can be reviewed, and an IA is established, or the request is withdrawn or rejected. If the requested IA is rejected, the running of the collection period is suspended for 30 days. Similarly, if you default on your IA payments and the IRS proposes to terminate the IA, the running of the collection period is suspended for 30 days. Last, if you exercise your right to appeal either an IA rejection or termination, the running of collection period is suspended by the time the appeal is pending to the date the appealed decision becomes final. Refer to <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="8abbdda6-3be0-4f28-9535-9cef0963951b" href="/filing/statutes-of-limitations-for-assessing-collecting-and-refunding-tax" title="Statutes of limitations for assessing, collecting and refunding tax">Statutes of Limitations for Assessing, Collecting and Refunding Tax</a> and <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="51139041-3b84-42c0-a47f-b5943d20ae7b" href="/taxtopics/tc202" title="Topic no. 202, Tax payment options">Tax Topic No. 202 – Tax Payment Options</a>.</p> <h2><a id="costs" name="costs"></a><strong>What are payment plan costs and fees? (updated March 4, 2025)</strong></h2> <p>If the IRS approves your payment plan (installment agreement), one of the following setup fees will be charged to cover the cost of providing the payment plan (installment agreement). For businesses who establish a payment plan (installment agreement) online, balances over $10,000 must be paid by Direct Debit. See <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="339fb3e7-dbb8-46c7-8fec-03ddd4f0267d" href="/payments/payment-plans-installment-agreements" title="Payment plans; installment agreements">Long-term payment plan below for payment options</a>.</p> <p>Apply online through the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c688bb67-5159-41b3-9126-14f088e5c7b1" href="/payments/online-payment-agreement-application" title="Online payment agreement application">Online Payment Agreement tool</a> or <strong>apply by phone </strong><strong>or by mail</strong> by submitting <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c0d8ed3c-1da6-4057-8600-552ef819b01b" href="/forms-pubs/about-form-9465" title="About Form 9465, Installment Agreement Request">Form 9465, Installment Agreement Request</a>.</p> <div class="accordion-list" data-fix-id="accordion1723032303244_341037"> <div aria-multiselectable="true" class="panel-group accordion-list-group accordion-list-items" id="accordion1723032303244_341037" role="tablist"> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1723032303244_192160" id="Collapsible1741832754400"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1741832754400" role="tab"> <h4 class="collapsible-item-title panel-title" data-a11y-ignore="headerH2"><a aria-controls="collapseCollapsible1741832754400" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1741832754400" role="button"><span>Pay now</span></a></h4> </div> <div aria-labelledby="headingCollapsible1741832754400" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1741832754400" role="tabpanel"> <div class="collapsible-item-body panel-body"> <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></p> <table class="table complex-table table-striped table-bordered"> <tbody> <tr> <th scope="col"> <p>Payment Method</p> </th> <th scope="col"> <p>Costs</p> </th> </tr> </tbody> <tbody> <tr> <td> <p>Individuals only:</p> <p>Pay directly from a 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>)</p> <p>Individuals and businesses:</p> <ul> <li> <p>Pay 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>) (enrollment required)</p> </li> <li> <p>Pay by check, money order or debit/credit card</p> </li> </ul> <p><em>Fees apply when paying by card</em></p> </td> <td> <ul> <li> <p>Apply online: $0 setup fee</p> </li> <li> <p>Apply by phone, mail, or in-person: $0 setup fee</p> </li> <li> <p>No future penalties or interest</p> </li> </ul> </td> </tr> </tbody> </table> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1723032303245_631833" id="Collapsible1741832754398"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1741832754398" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1741832754398" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1741832754398" role="button"><span>Short-term payment plan</span></a></h4> </div> <div aria-labelledby="headingCollapsible1741832754398" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1741832754398" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p>Pay amount owed in 180 days or less</p> <p>*Note – only individual taxpayers can apply for a short-term payment plan online.</p> <table class="table complex-table table-striped table-bordered"> <tbody> <tr> <th scope="col"> <p>Payment method</p> </th> <th scope="col"> <p>Costs</p> </th> </tr> </tbody> <tbody> <tr> <td> <p>After <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c688bb67-5159-41b3-9126-14f088e5c7b1" href="/payments/online-payment-agreement-application" title="Online payment agreement application">applying</a> for a short-term payment plan, payment options include:</p> <ul> <li> <p>Pay directly from a 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>) (Individuals only)</p> </li> <li> <p>Pay 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>) (enrollment required)</p> </li> <li> <p>Pay by check, money order or debit/credit card</p> </li> </ul> <p><em>Fees apply when paying by card</em></p> </td> <td> <ul> <li> <p>Apply online: $0 setup fee (individuals only)</p> </li> <li> <p>Apply by phone, mail, or in-person: $0 setup fee (up to 180 days)</p> </li> <li> <p>Plus accrued penalties and interest until the balance is paid in full</p> </li> </ul> </td> </tr> </tbody> </table> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1723032303246_556154" id="Collapsible1741832754395"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1741832754395" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1741832754395" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1741832754395" role="button"><span>Long-term payment plan (installment agreement)</span></a></h4> </div> <div aria-labelledby="headingCollapsible1741832754395" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1741832754395" role="tabpanel"> <div class="collapsible-item-body panel-body"> <p><a id="long-term" name="long-term"></a>Pay amount owed in monthly payments</p> <table class="table complex-table table-striped table-bordered"> <tbody> <tr> <th scope="col"> <p>Payment options</p> </th> <th scope="col"> <p>Costs</p> </th> </tr> </tbody> <tbody> <tr> <td> <p><strong>Option 1:</strong> Pay through Direct Debit (automatic monthly payments from your checking account), also known as a Direct Debit Installment Agreement (DDIA).</p> </td> <td> <ul> <li> <p>Apply online: $22 setup fee</p> </li> <li> <p>Apply by phone, mail, or in-person: $107 setup fee</p> </li> <li> <p><a href="#low_income">Low income</a>: Apply online, by phone, or in-person: setup fee waived</p> </li> <li> <p>Plus accrued penalties and interest until the balance is paid in full</p> </li> </ul> </td> </tr> <tr> <td> <p><strong>Option 2:</strong> After <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c688bb67-5159-41b3-9126-14f088e5c7b1" href="/payments/online-payment-agreement-application" title="Online payment agreement application">applying</a> for a long-term payment plan, payment options include:</p> <ul> <li> <p>Make monthly payment directly from a 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>) (Individuals only)</p> </li> <li> <p>Make monthly payment 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>) (enrollment required)</p> </li> <li> <p>Make monthly payment by check, money order or debit/credit card</p> <p><em>Fees apply when paying by card</em></p> </li> </ul> </td> <td> <ul> <li> <p>Apply online: $69 setup fee</p> </li> <li> <p>Apply by phone, mail, or in-person: $178 setup fee</p> </li> <li> <p><a href="#low_income">Low income</a>: Apply online, by phone, or in-person: $43 setup fee which may be reimbursed if certain conditions are met</p> </li> <li> <p>Plus accrued penalties and interest until the balance is paid in full</p> </li> </ul> </td> </tr> </tbody> </table> </div> </div> </div> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1723032303247_919411" id="Collapsible1741832754393"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1741832754393" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1741832754393" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1741832754393" role="button"><span>Change an existing payment plan</span></a></h4> </div> <div aria-labelledby="headingCollapsible1741832754393" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1741832754393" role="tabpanel"> <div class="collapsible-item-body panel-body"> <table class="table complex-table table-striped table-bordered"> <tbody> <tr> <th scope="col"> <p>Payment method</p> </th> <th scope="col"> <p>Costs</p> </th> </tr> </tbody> <tbody> <tr> <td> <ul> <li> <p>Pay through Direct Debit (automatic monthly payments from your checking account), also known as a Direct Debit Installment Agreement (DDIA).</p> </li> <li> <p>Make monthly payment directly from a 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>) (Individuals only)</p> </li> <li> <p>Make monthly payment 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>) (enrollment required)</p> </li> <li> <p>Make monthly payment by check, money order or debit/credit card</p> </li> </ul> <p><em>Fees apply when paying by card</em></p> </td> <td> <ul> <li> <p>Apply (revise) online: $10 fee</p> </li> <li> <p>Apply (revise) by phone, mail or in-person: $89 fee</p> </li> </ul> <p><a href="#low_income">Low income</a>:</p> <ul> <li> <p>Apply (revise) online: $10 fee, which may be reimbursed if certain conditions are met</p> </li> <li> <p>Apply (revise) by phone, mail or in-person: $43 fee, which may be reimbursed if certain conditions are met</p> <ul> <li> <p>$0 fee for changes made to existing Direct Debit installment agreements</p> </li> </ul> </li> </ul> </td> </tr> </tbody> </table> </div> </div> </div> </div> </div> <p>Note: If making a debit/credit card payment, <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="1e373370-b384-454c-8305-1ad0751c5e5f" href="/payments/pay-your-taxes-by-debit-or-credit-card" title="Pay your taxes by debit or credit card or digital wallet">processing fees apply</a>. Processing fees go to a payment processor and limits apply.</p> <h2><a id="interest_and_penalties" name="interest_and_penalties"></a>Why do I owe interest and penalties?</h2> <p>Interest and some penalty charges continue to be added to the amount you owe until the balance is paid in full. Learn more about <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="babb9423-8224-41e7-b9ed-a1149dd0d0fd" href="/payments/penalties" title="Penalties">penalties</a> and <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5a068062-c4d8-4ddc-9ec3-fe44e4dd1667" href="/payments/interest" title="Interest">interest</a>.</p> <h2 id="setupfee">Why do I have to pay a setup fee?</h2> <p>The Office of Management and Budget has directed federal agencies to charge user fees for services such as the Installment Agreement program. The IRS utilizes the user fees to cover the cost of processing installment agreements.</p> <h2 id="feewaiver"><a id="low_income" name="low_income"></a>Am I eligible for a waiver or reimbursement of the user fee?</h2> <p>Waiver or reimbursement of the user fees only applies to individual taxpayers with adjusted gross income, as determined for the most recent year for which such information is available, at or below 250% of the applicable federal poverty level (low-income taxpayers) that enter into long-term payment plans (installment agreements) on or after April 10, 2018. If you are a low-income taxpayer, the user fee is waived if you agree to make electronic debit payments by entering into a Direct Debit Installment Agreement (DDIA). If you are a low-income taxpayer but are unable to make electronic debit payments by entering into a DDIA, you will be reimbursed the user fee upon the completion of the installment agreement. If the IRS system identifies you as a low-income taxpayer, then the Online Payment Agreement tool will automatically reflect the applicable fee.</p> <h2 id="lowincome">How do I determine if I qualify for low income taxpayer status?</h2> <p>If you believe that you meet the requirements for low income taxpayer status, but the IRS did not identify you as a low-income taxpayer, please review <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="5194a669-d56e-4d99-a2c6-f8a0458866b4" href="https://www.irs.gov/pub/irs-pdf/f13844.pdf" title="0225 Form 13844 (PDF)">Form 13844: Application for Reduced User Fee for Installment Agreements <span class="link-label label-file label-file-pdf">PDF</span></a> for guidance. Applicants should submit the form to the IRS within 30 days from the date of their installment agreement acceptance letter to request the IRS to reconsider their status.</p> <p class="col-xs-offset-1">Internal Revenue Service<br> PO Box 219236, Stop 5050<br> Kansas City, MO 64121-9236</p> <h2 id="balance">How do I check my balance and payment history?</h2> <p>Individuals can view the current amount owed and payment history by viewing your <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="2587138d-ebc2-4787-8b10-13cb2fc1e3ed" href="/payments/online-account-for-individuals" title="Online account for individuals">Online Account</a>. Viewing your tax account requires identity authorization with security checks. Allow one to three weeks (three weeks for non-electronic payments) for a recent payment to be credited to your account.</p> <h2 id="eligibility">Am I eligible to apply online for a payment plan?</h2> <p>Your specific tax situation will determine which payment options are available to you. Payment options include full payment, short-term payment plan (paying in 180 days or less) or a long-term payment plan (installment agreement) (paying monthly).</p> <p>If you are an individual, you may qualify to <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c688bb67-5159-41b3-9126-14f088e5c7b1" href="/payments/online-payment-agreement-application" title="Online payment agreement application">apply online</a> if:</p> <ul> <li> <p>Long-term payment plan (installment agreement): You owe $50,000 or less in combined tax, penalties and interest, and filed all required returns.</p> </li> <li> <p>Short-term payment plan: You owe less than $100,000 in combined tax, penalties and interest.</p> </li> </ul> <p>If you are a business, you may qualify to apply online if:</p> <ul> <li> <p>Long-term payment plan (installment agreement): You have filed <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4b21e0a5-d2b0-4b70-8fce-a8da316c1edb" href="/businesses/business-taxes" title="Business taxes">all required returns</a> and owe $25,000 or less in combined tax, penalties, and interest.</p> </li> </ul> <p>If you are a sole proprietor or independent contractor, apply for a payment plan as an individual.</p> <h2><a id="browser_reqs" name="What are the browser requirements of the Online Payment Agreement tool?"></a>What are the browser requirements of the Online Payment Agreement tool?</h2> <p>OPA is supported on current versions of the following browsers:</p> <ul> <li> <p>Google Chrome</p> </li> <li> <p>Internet Explorer or Microsoft Edge</p> </li> <li> <p>Mozilla Firefox</p> </li> <li> <p>Safari</p> </li> </ul> <p>In order to use this application, your browser must be configured to accept session cookies. Please ensure that support for session cookies is enabled in your browser, then hit the back button to access the application.</p> <p>The session cookies used by this application should not be confused with persistent cookies. Session cookies exist only temporarily in the memory of the web browser and are destroyed as soon as the web browser is closed. The applications running depend on this type of cookie to function properly.</p> <p>The session cookies used on this site are not used to associate users of the IRS site with an actual person. If you have concerns about your privacy on the IRS web site, please view the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c24f23e5-2786-4b48-90a4-a16da7dee328" href="/privacy-disclosure/irs-privacy-policy" title="IRS privacy policy">IRS privacy policy</a>.</p> <h2 id="reviewplan">How do I review my payment plan?</h2> <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 <a href="/node/16716">Online Payment Agreement tool</a>.</p> <h2 id="changeplan">What can I change with my payment plan online?</h2> <p>You can use the <a href="/node/16716">Online Payment Agreement tool</a> to make the following changes:</p> <ul> <li> <p>Change your monthly payment amount</p> </li> <li> <p>Change your monthly payment due date</p> </li> <li> <p>Convert an existing agreement to a Direct Debit agreement</p> </li> <li> <p>Change the bank routing and account number on a Direct Debit agreement</p> </li> <li> <p>Reinstate after default</p> </li> </ul> <h2 id="reviseplan">How do I revise my payment plan online?</h2> <p>You can make any desired changes by first logging into the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c688bb67-5159-41b3-9126-14f088e5c7b1" href="/payments/online-payment-agreement-application#individual" title="Online payment agreement application">Online Payment Agreement tool</a>. 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="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> or <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 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> <h2 id="cant_apply">What if I am not eligible or unable to apply or revise a payment plan online?</h2> <p>If you are ineligible for a payment plan through the Online Payment Agreement tool, you may still be able to pay in installments.</p> <ul> <li> <p>Individuals can complete <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c0d8ed3c-1da6-4057-8600-552ef819b01b" href="/forms-pubs/about-form-9465" title="About Form 9465, Installment Agreement Request">Form 9465, Installment Agreement Request</a></p> <ul> <li> <p><a href="/node/41396#idm140208540146560">If required</a> in the <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b5ff88cc-283b-4aea-b9ef-60f611379dbd" href="/instructions/i9465" title="Instructions for Form 9465 (07/2024) ">instructions</a>, please attach a completed <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> </li> <li> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="55752c4d-03f7-49de-b30e-52adb75cbfe9" href="/filing/where-to-file-your-taxes-for-form-9465" title="Where to file your taxes for Form 9465">Mail your forms to us</a></p> </li> </ul> </li> <li> <p>If you prefer to apply by phone, call <a href="tel:800-829-1040 ">800-829-1040</a> (individual) or <a href="tel:800-829-4933 ">800-829-4933</a> (business), or the phone number on your bill or notice</p> </li> </ul> <p>If you are unable to revise an existing installment agreement online, call us at <a href="tel:800-829-1040">800-829-1040</a> (individual) or <a href="tel:800-829-4933">800-829-4933</a> (business). If you have received a notice of default and cannot make changes online, or you received an urgent notice about a balance due, follow instructions listed on the letter and contact us right away.</p> <h2 id="manageplan">How do I manage my plan to avoid default?</h2> <p>In order to avoid default of your payment plan, make sure you understand and manage your account.</p> <ul> <li>Pay at least your minimum monthly payment when it's due.</li> <li>File all required tax returns on time and pay all taxes in-full and on time (contact the IRS to change your existing agreement if you cannot).</li> <li>Your future refunds will be applied to your tax debt until it is paid in full.</li> <li>Make all scheduled payments even if we apply your refund to your account balance.</li> <li>When paying by check, include your name, address, SSN, daytime phone number, tax year and return type on your payment.</li> <li>Contact us if you move or complete and mail <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c4c71785-30ca-4aa8-8328-0eb234ecfaf6" href="https://www.irs.gov/pub/irs-pdf/f8822.pdf" title="0221 Form 8822 (PDF)">Form 8822, Change of Address <span class="link-label label-file label-file-pdf">PDF</span></a>.</li> <li>Confirm your payment information, date and amount by reviewing your recent statement or the confirmation letter you received. When you send payments by mail, send them to the address listed in your correspondence.</li> </ul> <p>There may be a reinstatement fee if your plan goes into default. Penalties and interest continue to accrue until your balance is paid in full. If you received a notice of intent to terminate your installment agreement, contact us immediately. We will generally not take <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="d8120506-4685-4eef-85f0-0cce3e68a71a" href="/businesses/small-businesses-self-employed/enforced-collection-actions" title="Enforced collection actions">enforced collection actions</a>:</p> <ul> <li>When a payment plan is being considered;</li> <li>While a plan is in effect;</li> <li>For 30 days after a request is rejected or terminated, or</li> <li>During the period the IRS evaluates an appeal of a rejected or terminated agreement.</li> </ul> </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="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <h3 class="block-title">Get help</h3> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="field-block-content-list__list"> <div class="field-block-content-list__item"> <a href="/payments" rel="bookmark"> <span>Payments </span> </a> </div> <div class="field-block-content-list__item"> <a href='/forms-instructions-and-publications'>Forms, instructions and publications</a> </div> <div class="field-block-content-list__item"> <a href='https://www.irs.gov/pub/irs-pdf/p594.pdf'>Publication 594, Understanding the Collection Process</a> </div> </div> </div> </div> </div> <div class="field--item col-sm-6 col-md-12"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <h3 class="block-title">Payments topics</h3> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="field-block-content-list__list"> <div class="field-block-content-list__item"> <a 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