Apply Online for a 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 or Individual Tax ID Number (ITIN)
• To confirm your identity, you will need:
  • financial account number or
  • mobile phone registered in your name or
  • activation code received by postal mail (takes 5 to 10 business days)
• 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. You will need to confirm your identity by providing the additional information listed above if you haven't already done so.

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).

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:

• Information to verify your identity
• If you previously registered for an Online Payment Agreement, Get Transcript, or an Identity Protection PIN (IP PIN), log in with the same user ID and password.
  • You will need to verify your identity by providing all required information if you haven't already done so.

For the individual you are representing, you will need:

• Taxpayer's Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)
• Your Centralized Authorization File (CAF) number
• Caller ID from the taxpayer's notice or POA's signature date on Form 2848
• Taxpayer's last year's Adjusted Gross Income (if 2018 was recently filed, then use 2017's AGI)