Tax 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.  

 Name exactly as it appears on your most recently filed tax return.

• Valid email address
• Address from most recently filed tax return
• Date of birth
• Filing status
• Your Social Security Number or Individual Tax ID Number (ITIN)
• Based on the type of agreement requested, you may also need the balance due amount
• 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.

 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.

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

Log in to the Online Payment Agreement tool using the Apply/Revise button on Online Payment Agreement Application | Internal Revenue Service (irs.gov)  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 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 Payment Agreement Application/Internal Revenue Service (irs.gov) 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)
• Based on the type of agreement requested, you may also need:
  • Balance due amount
  • Tax year examined

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 Options and Costs:

PAY NOW

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

Pay amount owed in full today directly from your checking or savings account (Direct Pay)  or by check, money order or debit/credit card. Fees apply when paying by card.

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

After applying for a short-term payment plan, you can pay the amount owed directly from your checking or savings account (Direct Pay) or by check, money order or debit/credit card. Fees apply when paying by card.  

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 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 $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. 

 Information to verify your identity as an individual

• 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.
• Your Employer Identification Number (EIN)
• Date the business was established (MM/YYYY)
• Address from most recently filed tax return
• Your Caller ID from notice
• Based on the type of agreement requested, you may also need:
  • Balance due amount
  • Tax form filed or examined
  • Tax period filed or examined

 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.

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

Log in to the Online Payment Agreement tool using the Apply/Revise button on Online Payment Agreement Application | Internal Revenue Service (irs.gov)   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 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-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:

• Information to verify your identity 
• If you previously registered for e‐Services, 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 additional information if you have not previously done so.
• 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
• 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
  • Balance due amount

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 pay by Direct Debit (automatic payments from your checking account).Plan Options and Costs

• $0 setup fee
• No future penalties or interest added Pay amount owed in full today, electronically online or by phone using Electronic Federal Tax Payment System (EFTPS)  or by check, money order or debit/credit card. Fees apply when paying by card.

Pay monthly through automatic withdrawals

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

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.Pay each month (non-Direct Debit)

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

After applying for an online payment plan, pay amount owed through non-Direct Debit (not automated) monthly payments, including paying electronically online or by phone using the Electronic Federal Tax Payment System(EFTPS) or by check, money order, or debit/credit card. Fees apply when paying by card. 

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