Changes to user fees for installment agreement revisions (reinstatement/restructuring) initiated through an online payment agreement (OPA) -- 14-MAR-2019

Starting January 1, 2019, the user fees for installment agreement revisions (reinstatement/restructuring) initiated through an OPA has changed to $10. This user fee applies only to installment agreements established through an OPA. Low-income taxpayers may be reimbursed this fee if certain conditions are met.

For more information about OPAs and other available alternatives, visit Apply Online for a Payment Plan.