WhatDoIFile
Español

Reviewed August 4, 2026

Apply for an IRS payment plan

If you cannot pay a federal tax balance in full, the IRS may allow extra time or monthly payments. File every required return, compare the current plan types, and apply through the official channel that fits your account.

Interest and applicable penalties continue until the balance is paid

A payment plan spreads out payment; it does not erase the federal tax debt. File on time even when you cannot pay in full, and check the live IRS fee page before submitting.

1. Confirm that the balance belongs to the IRS

Use the tax year, notice number, and account details to confirm that the amount is a federal tax balance. A state, territory, county, or city tax debt uses a different revenue agency and cannot be placed on an IRS payment plan.

Compare the IRS notice with your return, payment confirmations, and Individual Online Account. If you dispute the tax, penalty, or payment posting, address that issue through the notice instructions instead of treating a payment plan as agreement that every amount is correct.

2. File all required returns

The IRS says an individual generally must be current with required returns before a long-term plan can be considered. Continue filing future returns and paying current taxes on time while the agreement is active. A new unpaid balance or a missed required return can cause default.

3. Compare the plan types

  • Short-term plan: individuals who owe less than $100,000 in combined tax, penalties, and interest may qualify to pay in 180 days or less. The IRS lists no setup fee, but interest and applicable penalties continue.
  • Long-term plan or installment agreement: individuals who owe $50,000 or less in combined tax, penalties, and interest and have filed all required returns may qualify to apply online for monthly payments.
  • Other arrangements: a person who cannot meet the online terms may still be able to request an agreement by phone or with Form 9465. The IRS may require Form 433-F, Form 433-H, or other financial information.

Most qualifying individuals with an assessed balance of $50,000 or less can use the IRS Simple Payment Plan framework. The proposed payment must generally resolve the assessed balance by the collection deadline, which is usually measured from assessment and can be affected by later events.

4. Estimate a payment you can maintain

Review necessary living expenses and current tax obligations before choosing a monthly amount. The IRS requires a monthly due date from the 1st through the 28th. A payment that is too low for the available collection period may trigger a request for financial information or a different arrangement.

Do not enter a Social Security number, bank account number, notice number, or tax-return data on WhatDoIFile. Enter sensitive information only in an official IRS application, on an official form, or through an authorized IRS contact channel.

5. Apply through the official channel

The Online Payment Agreement application gives eligible individuals an immediate decision and normally has lower setup fees than applying by phone, mail, or in person. Sign in through IRS.gov and verify the plan type, payment amount, due date, and payment method before accepting.

If the online application does not offer a workable option, follow the number on the IRS notice, call the official individual taxpayer line, or use Form 9465, Installment Agreement Request. The IRS form page identifies the September 2020 Form 9465 and July 2024 instructions as the current products. Use the official “Where to file Form 9465” page rather than copying an address from an older document.

6. Review current setup fees

As reviewed on August 4, 2026, the IRS online application lists no setup fee for a short-term plan. For a long-term plan requested online, it lists a $29 setup fee for direct debit and a $69 setup fee for non-direct-debit monthly payments. Card processors may charge separate fees. These amounts can change, so confirm them on the official application immediately before applying.

For an individual the IRS identifies as low income, the direct-debit setup fee is waived. A non-direct-debit setup fee is reduced to $43 and may be reimbursed after the agreement is completed when the conditions are met. Low-income status for this purpose generally means adjusted gross income at or below 250% of the applicable federal poverty guideline.

7. Use Form 13844 only when needed

The IRS normally applies low-income status automatically. If it does not and you believe you qualify, review the current Form 13844, Application for Reduced User Fee for Installment Agreements. The February 2026 form says to submit it within 30 days of the installment-agreement acceptance letter. Follow the current form for the mailing destination instead of relying on a copied address.

8. Keep the agreement in good standing

  • Pay at least the required monthly amount by the selected due date.
  • File all required returns and pay current taxes when due.
  • Continue scheduled payments even when the IRS applies a future refund to the debt.
  • Use the IRS online account to review or change eligible plan details.
  • Contact the IRS promptly if a notice says the agreement may default or terminate.

With limited exceptions, the IRS generally may not levy while a properly submitted installment-agreement request is pending and during certain appeal periods. This protection is procedural and does not stop interest, applicable penalties, or every collection action. Follow every notice.

What happens after you apply

The online application normally provides an immediate decision. A paper Form 9465 request typically receives a response within about 30 days, though the IRS warns that filing season can take longer. Save the approval, payment schedule, confirmation number, and proof of every payment. If the request is rejected or an agreement is proposed for termination, the notice explains available collection appeal rights.

This page provides general federal tax procedure information and does not determine the best debt-resolution option for an individual. Consider an enrolled agent, CPA, tax attorney, or Low Income Taxpayer Clinic when the balance, collection deadline, lien, levy, bankruptcy, or ability to pay requires individual analysis.

Official sources

Related resources