Taxpayer Relief – Payment Options | TTB: Alcohol and Tobacco Tax and Trade Bureau

<!DOCTYPE html> <html lang="en" dir="ltr"> <head> <meta charset="utf-8" /> <script async src="https://www.googletagmanager.com/gtag/js?id=G-GV8J283MWH"></script> <script>window.dataLayer = window.dataLayer || [];function gtag(){dataLayer.push(arguments)};gtag("js", new Date());gtag("set", "developer_id.dMDhkMT", true);gtag("config", "G-GV8J283MWH", {"groups":"default","page_location":location.pathname + location.search + location.hash});gtag("config", "G-KGBRCK3LMZ", {"groups":"default","page_location":location.pathname + location.search + location.hash});gtag("config", "G-WENCZ3Y3YM", {"groups":"default","page_location":location.pathname + location.search + location.hash});</script> <meta name="description" content="If you’re having trouble paying the taxes you owe, or if you’re not able to pay by the deadline, TTB has several options that can help. We refer to these options collectively as “taxpayer relief.” If you know you need relief, it’s important to voluntarily contact us and make payment arrangements to pay the tax due using one or more of the options below. If you don't contact us, we may take action to collect the taxes.Review each of these options - you may be eligible for more than one." /> <link rel="canonical" href="https://www.ttb.gov/taxes/tax-audit/taxpayer-relief-payment-options" /> <script>(function(c,l,a,r,i,t,y){ c[a]=c[a]||function(){(c[a].q=c[a].q||[]).push(arguments)}; t=l.createElement(r);t.async=1;t.src="https://www.clarity.ms/tag/"+i; y=l.getElementsByTagName(r)[0];y.parentNode.insertBefore(t,y); })(window, document, "clarity", "script", "nj5fapxh72"); </script> <meta name="Generator" content="Drupal 10 (https://www.drupal.org)" /> <meta name="MobileOptimized" content="width" /> <meta name="HandheldFriendly" content="true" /> <meta name="viewport" content="width=device-width, initial-scale=1.0" /> <link rel="icon" href="/themes/custom/ttb/favicon.ico" type="image/vnd.microsoft.icon" /> <title>Taxpayer Relief – Payment Options | TTB: Alcohol and Tobacco Tax and Trade Bureau</title> <link rel="stylesheet" media="all" 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</nav> </div> </div> <div class="treas-search-menu grid-container" id="megamenu-search" hidden> <div class="grid-row"> <div class="grid-col"> <div class="treas-search-menu__component"> <div class="region region-search-menu"> <div id="megamenu-search" class="block block-searchgov-drupal block-searchgov-block"> <div class="content"> <form id="search_form" action="https://search.usa.gov/search" accept-charset="UTF-8" method="get"><input name="utf8" type="hidden" value="✓" /> <input type="hidden" name="affiliate" id="affiliate" value="ttb" /> <label for="query">Enter Search Term(s):</label> <input type="text" name="query" id="query" autocomplete="off" placeholder="Enter keywords" class="usagov-search-autocomplete" /> <div class="adv-search-link"><a href="https://search.usa.gov/search/advanced?affiliate=ttb" class="hidden">Advanced Search</a></div> <input type="submit" name="commit" value="Search" data-disable-with="Search" /> </form> </div> </div> </div> </div> </div> </div> </div> <div class="treas-alert"> <div class="region region-alert"> <div class="views-element-container block block-views block-views-blockalert-banner-blocks-block-1" id="block-ttb-views-block-alert-banner-blocks-block-1"> <div class="content"> <div><div class="js-view-dom-id-a9f9984166a32b8614570bcb5c52ebb3a536595f0e13faa3348be4a9f6775eb5"> <div class="views-row"><div class="views-field views-field-field-alert-message"><div class="field-content"><div class="block usa-alert usa-alert--success usa-alert--slim usa-alert--no-icon" role="alert"> <div class="usa-alert__body"> <p class="usa-alert__text"><p class="text-align-center"><a href="https://my.ttb.gov/"><strong>CBMA Importer Claims System</strong></a><strong> | </strong><a href="/regulated-commodities/beverage-alcohol/cbma/cbma-imports" data-entity-type="node" data-entity-uuid="763e0e1f-65b6-4204-a7c8-d91b4c79c337" data-entity-substitution="canonical" title="Craft Beverage Modernization Act (CBMA) Import Resources"><strong>CBMA Import Resources</strong></a></p></p> </div> </div></div></div></div> </div> </div> </div> </div> </div> </div> <div class="region region-breadcrumb"> <div id="block-ttb-breadcrumbs" class="block block-system block-system-breadcrumb-block"> <div class="content"> <div class="treas-breadcrumb"> <div class="grid-container"> <div class="grid-row"> <div class="grid-col"> <nav aria-label="breadcrumb" class="treas-breadcrumb__nav"> <h2 id="system-breadcrumb" class="visually-hidden">Breadcrumb</h2> <ol class="treas-breadcrumb__list"> <li class="treas-breadcrumb__item" title="Home"> <a href="/" class="treas-breadcrumb__link">Home</a> </li> <li class="treas-breadcrumb__item" title="Taxes"> Taxes </li> <li class="treas-breadcrumb__item" title="Tax Audit"> Tax Audit </li> <li class="treas-breadcrumb__item" title="Taxpayer Relief – Payment Options"> Taxpayer Relief – Payment Options </li> </ol> </nav> </div> </div> </div> </div> </div> </div> </div> <main class="usa-section" id="content"> <div id="main-content" class="grid-container"> <div class="grid-row grid-gap"> <div class="grid-col-12"> </div> </div> <div class="grid-row grid-gap"> <div class="region-content grid-col"> <div data-drupal-messages-fallback class="hidden"></div> <h1 class="margin-0"><span class="treas-page-title">Taxpayer Relief – Payment Options</span></h1> <article> <div> <div class="layout layout--onecol"> <div class="layout__region layout__region--content"> <div class="block block-layout-builder block-extra-field-blocknodepagecontent-moderation-control"> <div class="content"> </div> </div> <div class="block block-layout-builder block-extra-field-blocknodepagelinks"> <div class="content"> </div> </div> <div class="block block-layout-builder block-field-blocknodepagebody"> <div class="content"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field__item"><p>If you’re having trouble paying the taxes you owe, or if you’re not able to pay by the deadline, TTB has several options that can help. We refer to these options collectively as “taxpayer relief.” If you know you need relief, it’s important to voluntarily contact us and make payment arrangements to pay the tax due using one or more of the options below. If you don't contact us, we may take action to collect the taxes.</p><p>Review each of these options - you may be eligible for more than one.</p><ul class="usa-card-group display-flex flex-row"><li class="usa-card flex-1"><div class="usa-card__container"><div class="usa-card__header"><h4 class="usa-card__heading">Installment Agreement</h4></div><div class="usa-card__body"><p>Pay off your outstanding tax liability (including penalties and interest) in full over time.</p></div><div class="usa-card__footer"><a class="usa-button usa-button--accent-blue" href="/taxes/tax-audit/taxpayer-relief/taxpayer-relief-installment-agreement">Learn More</a></div></div></li><li class="usa-card flex-1"><div class="usa-card__container"><div class="usa-card__header"><h4 class="usa-card__heading">Extension of Time for Paying Tax</h4></div><div class="usa-card__body"><p>Apply for an extension if you would experience undue hardship by paying on the due date.</p></div><div class="usa-card__footer"><a class="usa-button usa-button--accent-blue" href="/taxes/tax-audit/taxpayer-relief/taxpayer-relief-extension">Learn More</a></div></div></li><li class="usa-card flex-1"><div class="usa-card__container"><div class="usa-card__header"><h4 class="usa-card__heading">Waiver or Abatement of Penalties</h4></div><div class="usa-card__body"><p>Qualify for relief from penalties if you were unable to meet your tax obligations due to circumstances beyond your control.</p></div><div class="usa-card__footer"><a class="usa-button usa-button--accent-blue" href="/taxes/tax-audit/taxpayer-relief/taxpayer-relief-waiver-penalties">Learn More</a></div></div></li><li class="usa-card flex-1"><div class="usa-card__container"><div class="usa-card__header"><h4 class="usa-card__heading">Offer in Compromise</h4></div><div class="usa-card__body"><p>Settle your tax debt for less than the full amount if you can establish an inability to pay in full, or if you believe you do not owe the tax in question.</p></div><div class="usa-card__footer"><a class="usa-button usa-button--accent-blue" href="/taxes/tax-audit/taxpayer-relief/taxpayer-relief-offer-compromise">Learn More</a></div></div></li></ul><div class="containerFlex"><div class="usa-alert usa-alert--info"><div class="usa-alert__body" id="importantFooterNote"><h4 class="usa-alert__heading">NOTE</h4><p>To minimize <a class="usa-link" href="/taxes/alcohol/tax-penalties-and-interest" target="_blank" rel="noopener">penalties and interest</a>, file all required federal tax returns on time, even if you cannot pay the full amount due.</p></div></div><div class="usa-alert usa-alert--success"><div class="usa-alert__body" id="contactFooter"><h4 class="usa-alert__heading">CONTACT US</h4><p>If you have questions about payment options, please <a class="usa-link" href="/business-central/hardship">contact us online</a>, or call our toll-free number at 877-882-3277 (877-TTB-FAQS), Monday to Friday, 8 a.m. to 5 p.m. ET.</p></div></div></div><div> </div><h2>Related Topics</h2><table class="table-spacing"><tbody><tr><td><ul><li><a href="/taxes/tax-audit/excise-tax-and-export-due-dates" data-entity-type="node" data-entity-uuid="2d74d187-5034-4a31-9016-0eca3ec7aa01" data-entity-substitution="canonical" title="Tax Returns and Reports Due Dates">Excise Tax and Operational Report Due Dates</a></li><li><a href="/business-central/business-tools/forms-helpful-hints-and-tips" data-entity-type="node" data-entity-uuid="3e26a08c-3ef5-489c-817a-49e4bf127f16" data-entity-substitution="canonical" title="Preparing Tax Returns and Reports: Helpful Hints and Tips">File Returns and Reports: Helpful Hints and Tips</a></li><li><a href="/online-services/epayment/pay-gov-enrollment" data-entity-type="node" data-entity-uuid="a34f1fc1-547e-439c-b93b-47ca98529074" data-entity-substitution="canonical" title="Pay.gov User Enrollment Instructions">Online Filing and Payment | Enroll in Pay.Gov</a></li><li><a href="https://my.ttb.gov/nrc-claims-submission/claim-form">Online Claims Submission</a></li></ul></td><td><ul><li><a href="/taxes/tax-audit/tax-and-fee-rates" data-entity-type="node" data-entity-uuid="badfe98c-99fe-4ab7-a1a0-aa926f29be89" data-entity-substitution="canonical" title="Tax Rates">Tax Rates</a></li><li><a href="/taxes/alcohol/tax-penalties-and-interest" data-entity-type="node" data-entity-uuid="99900ef3-cf7a-4b9f-9d22-ee4f6931f54c" data-entity-substitution="canonical" title="Tax Penalties and Interest">Tax Penalties and Interest</a></li><li><a href="/online-services/ponl/ponl-help/amended-application-for-terminating-a-business" data-entity-type="node" data-entity-uuid="95624728-20f1-4281-af74-0cf9f1c66f8f" data-entity-substitution="canonical" title="Amended Application for Terminating a Business">Going out of Business (Terminating Your Business)</a></li><li><a href="/business-central/fo/administrative-cases" data-entity-type="node" data-entity-uuid="be4b9ba5-3052-4978-80ad-2aa95b8bb62d" data-entity-substitution="canonical" title="Administrative Actions">Administrative Actions</a></li></ul></td></tr></tbody></table><h2> </h2><div>TTB G 2022-1</div></div> </div> </div> </div> </div> </div> </article> <p> Last updated: March 25, 2022 <br> Maintained by: <a href=/about-ttb/who-we-are/offices/permitting-and-taxation>Office of Permitting and Taxation</a> </p> </div> </div> </div> </main> <footer class="usa-footer usa-footer--big" role="contentinfo"> <div class="usa-footer__primary-section"> <div class="grid-container"> <div class="region region-footer"> <div class="footer-primary"><nav role="navigation" aria-labelledby="block-ttb-footer-menu" id="block-ttb-footer" class="block block-menu navigation menu--footer ttb-menu"> <h3 class="visually-hidden" id="block-ttb-footer-menu">Footer</h3> <div class="display-flex flex-wrap grid-gap"> <div class="mobile-lg:grid-col-6 desktop:grid-col"> <section 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