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Apply for an Online Payment Agreement for Individuals and Businesses

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This application allows a qualified taxpayer or authorized representative (Power of Attorney) the opportunity to avoid long telephone wait times or the need to visit or write to an IRS office to apply for an installment agreement. Once you complete the online process, you will receive immediate notification of whether your agreement has been approved.

You can also use the links below to revise an existing Online Payment Agreement (unless you have a Direct Debit Installment Agreement) or to modify your e-authentication security profile.

Individuals

Do You Qualify?

You owe $50,000 or less in combined tax, penalties and interest, and filed all required returns. You may also qualify for a short term agreement if your balance is under $100,000.

What Do You Need to Apply?

  • Name
  • Valid e-mail address
  • Address from most recently processed tax return
  • Date of birth
  • Filing status
  • Your Social Security Number (or spouse's if filed jointly) or Individual Tax ID Number (ITIN)
    • If your filing status is married filing joint, the Online Payment Agreement application will accept only the Social Security Number that appears first on your tax return. If your SSN appears second, you must call the number on your bill or notice, or follow the instructions on our installments information page.

If you previously registered for an Online Payment Agreement, Get Transcript, or an Identity Protection PIN (IP PIN), you should log in with the same user ID and password.

JAWS Users Session Expiration Warning

If this application remains idle for 15 minutes, it displays a session expiration warning message in a popup or new browser window, allowing you to extend your session. The message gains focus and JAWS reads both the URL and the session expiration message. You have the option to tab to OK or Cancel once the message appears. If you tab to the OK button, you will hear, click here if you want to renew session for 15 minutes button. If you tab to the Cancel button, you will hear, do not renew session button. If you select the OK button, the application extends your session for an additional 15 minutes and JAWS focus returns to the main page. If you select the Cancel button or the session remains idle for 5 minutes, the application displays the session expired page and JAWS reads it.

Apply as Individual

Power of Attorney

Applying as Power of Attorney (POA) for an individual? You need:

  • Taxpayer's Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)
  • Your Centralized Authorization File (CAF) number
  • Caller ID from notice or POA's signature date on Form 2848
  • Taxpayer's last year's Adjusted Gross Income (if 2014 was recently filed, then use 2013's AGI)

Apply as POA for Individual

Businesses

Do You Qualify?

You owe $25,000 or less in combined tax, penalties and interest for the current year or last year's liabilities, and filed all required returns.

What Do You Need to Apply?

  • Your Employer Identification Number (EIN)
  • Date your EIN was assigned (MM/YYYY)
  • Address from most recently processed tax return
  • Your Caller ID from notice

JAWS Users Session Expiration Warning

If this application remains idle for 15 minutes, it displays a session expiration warning message in a popup or new browser window, allowing you to extend your session. The message gains focus and JAWS reads both the URL and the session expiration message. You have the option to tab to OK or Cancel once the message appears. If you tab to the OK button, you will hear, click here if you want to renew session for 15 minutes button. If you tab to the Cancel button, you will hear, do not renew session button. If you select the OK button, the application extends your session for an additional 15 minutes and JAWS focus returns to the main page. If you select the Cancel button or the session remains idle for 5 minutes, the application displays the session expired page and JAWS reads it.

Apply as Business

Power of Attorney

Applying as Power of Attorney (POA) for a business? You need:

  • Taxpayer's Employer Identification Number (EIN)
  • Your Centralized Authorization File (CAF) number
  • Caller ID from notice or POA's signature date on Form 2848

Based on the type of agreement requested, you may also need:

  • Business address of most recently filed tax return
  • Tax form filed or examined
  • Tax period filed or examined

Apply as POA for Business

 

Page Last Reviewed or Updated: 04-Feb-2016

Don't Qualify for an Online Payment Agreement? Explore Your Options