Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Request for Taxpayer Identification Number (TIN) and Certification
Single and Joint Filers With No Dependents
Employee's Withholding Allowance Certificate

 

Request for Transcript of Tax Returns
Employer's Quarterly Federal Tax Return
Installment Agreement Request
Wage and Tax Statement

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

Apply for an Online Payment Agreement for Individuals and Businesses

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 "Apply" buttons below for most revisions to an existing payment plan or to modify your secure login information.

Setup Fees and System Availability

Setup Fees

If we approve your agreement, one of the following fees will be added to your tax bill:

  • $31 for a direct debit agreement established through the Online Payment Agreement Application (OPA)
  • $149 for agreements established through OPA and not debited directly from your bank account
  • $107 for a direct debit agreement not established through OPA
  • $225 for agreements not direct debited from your bank account and not established through OPA
  • $43 if your income is below a certain level ($31 for a direct debit agreement secured through OPA)
  • No setup fee if you qualify for a Short Term agreement (120 days or less)

System Availability

  • Monday-Friday: 6 a.m. - 12:30 a.m. ET
  • Saturday: 6 a.m. - 10 p.m. ET
  • Sunday: 6 p.m. - midnight ET

Individuals

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.

  • 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.

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

Apply as POA for Individual

Apply as Individual

Businesses

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.

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

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

Apply as Business

Don't Qualify for an Online Payment Agreement?