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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Apply Online for a Payment Plan

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.

Once you complete your online application you will receive immediate notification of whether your payment plan has been approved.

Individual Payment Plan

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 120 days or less) or a long-term payment plan (installment agreement) (paying in more than 120 days).

You may qualify to apply online if:

  • Long-term payment plan (installment agreement): You owe $50,000 or less in combined tax, penalties and interest, and filed all required returns.
  • Short-term payment plan: You owe less than $100,000 in combined tax, penalties and interest.

If you are a sole proprietor or independent contractor, apply for a payment plan as an individual.

Note: Setup fees may be higher if you apply for a payment plan by phone, mail, or in-person. Get more information on other payment plan options and fees.

  • Name exactly as it appears on your most recently filed tax return
  • Valid e-mail address
  • Address from most recently filed tax return
  • Date of birth
  • Filing status
  • Your Social Security Number (and spouse's if filed jointly) or Individual Tax ID Number (ITIN)
  • If you previously registered for an Online Payment Agreement, Get Transcript, or any Identity Protection PIN (IP PIN), you should log in with the same user ID and password

If we approve your payment plan, one of the following fees will be added to your tax bill. If you owe a balance over $25,000 you must make automatic payments from your checking account (direct debit).

Plan Option & Costs

Pay now (Pay in full the amount you owe in one payment)

  • $0 setup fee
  • No future penalties or interest added

Pay amount owed in full today by automatic payment from your checking account or by check, money order or debit/credit card.

Fees apply when paying by card.

Short-term payment plan (120 days or less)

  • $0 setup fee
  • Plus accrued penalties and interest until the balance is paid in full

Pay amount owed by automatic payment(s) from your checking account or by check, money order or debit/credit card.

Fees apply when paying by card.

Long-term payment plan (installment agreement) (paying in more than 120 days through automatic withdrawals)

  • $31 setup fee (low income: setup fee waived)
  • Plus accrued penalties and interest until the balance is paid in full

Pay amount owed through direct debit (automatic payments from your checking account). Also known as a Direct Debit Installment Agreement (DDIA).

Long-term payment plan (installment agreement) (paying in more than 120 days)

  • $149 setup fee (low income: $43 setup fee that may be reimbursed if certain conditions are met)
  • Plus accrued penalties and interest until the balance is paid in full

Pay amount owed using a different -- non-Direct Debit -- electronic method of payment such as Direct Pay or debit/credit card. May also pay by check or money order. Visit the Payments page to view all payment options.

Fees apply when paying by card.

Reviewing a payment plan

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 Apply/Revise button below.

What you can change using the Online Payment Agreement tool

If your existing payment plan is not paid through a direct debit, you can use the Online Payment Agreement tool to make the following changes:

  • Change your monthly payment amount
  • Change your monthly payment due date
  • Convert an existing agreement to a direct debit agreement
  • Reinstate after default

You can log into the Online Payment Agreement tool using the Apply/Revise button below.

If your payment plan is paid through direct debit, you must contact us to make a change.

How to revise an online payment plan

Log in to the Online Payment Agreement tool using the Apply/Revise button below. On the first page, you can revise your current plan type, payment date, and amount. Then submit your changes.

If your new monthly payment amount does not meet the required payment amount, 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 Form 433-F Collection Information Statement (PDF) and how to submit it.

If your plan has lapsed through default and is being reinstated, you may incur a reinstatement fee.

To apply 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 2016 was recently filed, then use 2015's AGI)

Apply/Revise as Individual Apply/Revise as Individual POA

Business Payment Plan

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 in more than a 120 days).

You may qualify to apply online, if:

  • Long-term payment plan (installment agreement): You have filed all required returns and owe less than $25,000 in combined tax, penalties, and interest.

If you are a sole proprietor or independent contractor, apply for a payment plan as an individual.

Note: Setup fees may be higher if you apply for a payment plan by phone, mail, or in-person. Get more information on other payment plan options and fees.

  • Your Employer Identification Number (EIN)
  • Date the business was established (MM/YYYY)
  • Address from most recently filed tax return
  • Your Caller ID from notice

If we approve your payment plan, one of the following fees will be added to your tax bill. If you owe a balance over $10,000 you must make payments from your checking account (direct debit).

Plan Option & Costs

Pay now

  • $0 setup fee
  • No future penalties or interest added

Paid with automatic payments from your checking account or check, money order or debit/credit card.

Fees apply when paying by card.

Long-term payment plan (installment agreement) (paying in more than 120 days through automatic withdrawals)

  • $31 setup fee
  • Plus accrued penalties and interest until the balance is paid in full

Paid through direct debit (with automatic payments from your checking account).

Long-term payment plan (installment agreement) (paying in more than 120 days)

  • $149 setup fee
  • Plus accrued penalties and interest until the balance is paid in full

Not paid through direct debit. Can be paid by any other electronic method such as direct pay or debit/credit card. May also be paid by check or money order.

Fees apply when paying by card.

Reviewing a payment plan

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 Apply/Revise button below.

What you can change using the Online Payment Agreement tool

If your existing payment plan is not paid through a direct debit, you can use the Online Payment Agreement tool to make the following changes:

  • Change your monthly payment amount
  • Change your monthly payment due date
  • Convert an existing agreement to a direct debit agreement
  • Reinstate after default

You can log into the Online Payment Agreement tool using the Apply/Revise button below.

If your payment plan is paid through direct debit, you must contact us to make a change.

How to revise an online payment plan

Log in to the Online Payment Agreement tool using the Apply/Revise button below. On the first page, you can revise your current plan type, payment date, and amount. Then submit your changes.

If your new monthly payment amount does not meet the required payment amount, 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 Form 433-F Collection Information Statement (PDF) and how to submit it.

If your plan has lapsed through default and is being reinstated, you may incur a reinstatement fee.

To apply 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/Revise as Business Apply/Revise as Business POA

More Information

Answers to common questions

 

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System Availability

Monday to Friday:
6 a.m. to 12:30 a.m. ET

Saturday:
6 a.m. to 10 p.m. ET

Sunday:
6 p.m. to 12:00 a.m. ET

The system will only be available during times above; please return to the system during system availability to use the Online Payment Agreement application.