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   Nonprofits International Taxpayers Federal State and Local Governments Indian
   Tribal Governments Tax Exempt Bonds
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   Information
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   Amended Return Status Get an Identity Protection PIN (IP PIN) File Your Taxes
   for Free
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   Overview
   PAY BY Bank Account (Direct Pay) Payment Plan (Installment Agreement)
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   Where's My Refund What to Expect Direct Deposit Reduced Refunds Amend Return
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   Self-Employed Standard mileage and other information
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   Credits Standard Deduction Retirement Plans
 * Forms & Instructions
   Overview
   POPULAR FORMS & INSTRUCTIONS Form 1040 Individual Tax Return Form 1040
   Instructions Instructions for Form 1040 Form W-9 Request for Taxpayer
   Identification Number (TIN) and Certification Form 4506-T Request for
   Transcript of Tax Return
   Form W-4 Employee's Withholding Certificate Form 941 Employer's Quarterly
   Federal Tax Return Form W-2 Employers engaged in a trade or business who pay
   compensation Form 9465 Installment Agreement Request
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   of Attorney Form W-7 Apply for an ITIN Circular 230 Rules Governing Practice
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 1. Home
 2. Pay
 3. Online payment agreement application


APPLY ONLINE FOR A PAYMENT PLAN

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MORE IN PAY

 * Bank account (Direct Pay)
 * Debit or credit card
 * Your online account
 * Business tax payment (EFTPS)
 * Payment plan
 * Tax debt help
 * Penalties
 * Interest
 * Tax withholding
 * Foreign electronic payments
 * User fees

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

DO YOU QUALIFY?

 

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.

WHAT DO YOU NEED TO APPLY FOR A PAYMENT PLAN?

 

Starting November 14, 2021, IRS usernames that were only used to access payment
plans (Online Payment Agreement) can’t be used to sign in anymore. You will be
prompted to create an account with ID.me and will need photo identification.

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.

WHAT DOES IT COST?

 

If we approve your payment plan, one of the following fees will be added to your
tax bill.

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.

Short-term payment plan (180 days or less)

 * $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.

Long-term payment plan (Installment Agreement) (pay monthly)

Pay monthly through automatic withdrawals

 * $22 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). This is
required if your balance is more than $25,000.


Pay each month (non-direct debit)

 * $69 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

After applying for a long-term payment plan, pay amount owed through non-direct
debit (not automated) monthly payments, including payments directly from your
checking or savings account (Direct Pay) or by check, money order or
debit/credit card.
Fees apply when paying by card.

Revise an existing payment plan (Installment Agreement) or reinstate after
default

 * $10 fee, which may be reimbursed if you are identified as low income and
   certain conditions are met.

Get more information on other payment agreement options and fees.

HOW DO I REVIEW OR REVISE AN EXISTING PLAN?

 

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 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 9465
Installment Agreement Request PDF and Form 433-F 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.

POWER OF ATTORNEY (POA) FOR AN INDIVIDUAL

 

To apply as Power of Attorney (POA) for an individual, you need to log in with
your IRS username or ID.me credentials (see What do you need to apply for a
payment plan?)

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
 * If the taxpayer’s return was recently filed or examined, you may also need
   the taxpayer’s:
   * Balance due amount
   * Secondary taxpayer’s SSN or ITIN (if applicable)
   * Adjusted Gross Income for most recent return on file
   * Tax year examined (if applicable)

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.



Apply/Revise as Individual Apply/Revise as Individual POA


BUSINESS PAYMENT PLAN

DO YOU QUALIFY?

 

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.

WHAT DOES MY BUSINESS NEED TO APPLY?

 

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

WHAT DOES IT COST?

 

If we approve your payment plan, one of the following fees will be added to your
tax bill.

Plan options and costs

Pay Now

 * $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.

Long-term payment plan (Installment Agreement) (pay monthly)

Pay monthly through automatic withdrawals

 * $22 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)

 * $69 setup fee
 * Plus accrued penalties and interest until the balance is paid in full

After applying for a 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.

Revise an existing payment plan (Installment Agreement) or reinstate after
default

 * $10 fee

Get more information on other payment agreement options and fees.
 

HOW DO I REVIEW OR REVISE AN EXISTING PLAN?

 

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 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-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.

POWER OF ATTORNEY (POA) FOR A BUSINESS

 

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.



Apply/Revise as Business Apply/Revise as Business POA

 


MORE INFORMATION

Answers to common questions

Video: Avoid Interest and Penalty Charges


SYSTEM AVAILABILITY

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

Saturday:
6 a.m. to 9 p.m. ET

Sunday:
6 p.m. to 12 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.


Page Last Reviewed or Updated: 02-Aug-2024
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