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.
Note: 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 180 days or less) or a long-term payment plan (installment agreement) (paying monthly).
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. You have 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.
You will need to create an IRS Online Account, and then you can apply for a payment plan online without needing to call, mail, or visit the IRS. You will need a photo identification to create your account.
If you are applying for a direct debit payment plan, you will need your bank routing and account numbers.
If you recently filed your tax return or your return was examined but have not received a balance notice from the IRS, you will need the balance due shown on your return.
If we approve your payment plan, one of the following fees will be added to your tax bill.
| Plan options | Costs |
|---|---|
| Pay now |
Fees apply when paying by card. |
| Short-term payment plan (180 days or less) |
After applying for a short-term payment plan, you can pay the amount owed directly from your checking or savings account (through Direct Pay or your individual online account) or by check, money order or debit/credit card. Fees apply when paying by card. |
| Long-term payment plan (Installment Agreement) (pay monthly) |
Pay monthly through automatic withdrawals
Pay each month (non-direct debit)
Fees apply when paying by card. |
| Revise an existing payment plan (Installment Agreement) or reinstate after default |
|
Get more information on other payment agreement options and fees.
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
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
- Change the bank routing and account number on a Direct Debit agreement
- Reinstate after default
You can log into the online payment agreement tool using the Apply/Revise button below.
How to revise an online payment plan
Log in to the online payment agreement tool using the Apply/Revise button below. On the payment options 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 requirements, 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 either Form 9465, Installment Agreement Request PDF and Form 433-F, Collection Information Statement PDF, or consolidated Form 433-H, Installment Agreement Request and Collection Information Statement PDF.
To convert your current agreement to a Direct Debit agreement, or to make changes to the bank account associated with your existing Direct Debit agreement, enter your bank routing and account number.
If your plan has lapsed through default and is being reinstated, you may incur a reinstatement fee.
You must either have a Tax Pro Account or apply offline. Before applying for the payment plan itself you’ll need to submit Form 2848, Power of Attorney and Declaration of Representative, either electronically or by mail. Your power of attorney (POA) must be authorized for all tax periods in which the taxpayer has a balance due.
Note for tax professionals: Not all POA authority designation levels (including level “h”) can represent taxpayers for payment plans. The instructions for Form 2848 contain additional information on acts authorized and not authorized as well as identification of the authority designation codes.
If line 5a or 5b of your Form 2848 has any written changes, or if “Access my IRS records via an Intermediate Service Provider” is checked, you won’t be able to establish a payment plan online using your Tax Pro Account. You will need to apply offline.
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 monthly).
You may qualify to apply online, if:
- Long-term payment plan (installment agreement): You have filed all required returns and owe $25,000 or less 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.
To apply as a business, you need to log in with your IRS username or ID.me credentials (see What do you need to apply for a payment plan?).
You also need:
- Your employer identification number (EIN)
- Date the business was established (MM/YYYY)
- Your caller ID from notice
- If you recently filed your tax return or your return was examined but have not received a balance notice from the IRS, you also need:
- Business address from most recently filed tax return
- Balance due amount
- Tax form filed or examined
- Tax period filed or examined
If we approve your payment plan, one of the following fees will be added to your tax bill.
| Plan options | Costs |
|---|---|
| Pay Now |
Pay amount owed in full today, electronically online through Direct Pay for business or your business tax account, by phone using Electronic Federal Tax Payment System (EFTPS) or by check, money order or debit/credit card. Fees apply when paying by card. |
| Long-term payment plan (Installment Agreement) (pay monthly) |
Pay monthly through automatic withdrawals
Pay amount owed through Direct Debit (with automatic payments from your checking account), also known as Direct Debit Installment Agreement (DDIA). This is required if your balance is more than $10,000.
Fees apply when paying by card. |
| Revise an existing payment plan (Installment Agreement) or reinstate after default |
|
Get more information on other payment agreement options and fees.
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 for businesses below.
What you can change using the online payment agreement tool
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
- Change the bank routing and account number on a Direct Debit agreement
- Reinstate after default
You can log into the online payment agreement tool using the Apply/Revise button for businesses below.
How to revise an online payment plan
Log in to the online payment agreement tool using the Apply/Revise button for businesses below. On the payment options 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 requirements, 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-B, Collection Information Statement for Businesses PDF, and how to submit it.
To convert your current agreement to a Direct Debit agreement, or to make changes to the bank account associated with your existing Direct Debit agreement, enter your bank routing and account number.
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 to log in with your IRS username or ID.me credentials (see What do you need to apply for a payment plan?).
You also need:
- Taxpayer's employer identification number (EIN)
- Your Centralized Authorization File (CAF) number
- Caller ID from the taxpayer's notice or POA's signature date on Form 2848
- If the taxpayer’s return was recently filed or examined, you may also need:
- Business address of most recently filed tax return on file
- Tax form filed or examined
- Tax period filed or examined
- Balance due amount
Note: The POA must be authorized for all balance due periods in order to represent the taxpayer for a payment plan. Not all POA authority designation levels can represent the taxpayer for this purpose (including level “h”) or use the online system (including level “k”). See the Instructions for Form 2848 for more information.
More information
Publication 6103, Get Help with Tax Debt PDF
Answers to common questions
System availability
Monday to Friday:
6 a.m. to 12:30 a.m. Eastern time
Saturday:
6 a.m. to 9 p.m. Eastern time
Sunday:
6 p.m. to 12 a.m. Eastern time
The system will only be available during times above; please return to the system during system availability to use the Online Payment Agreement application.