{"id":353953,"date":"2022-08-19T07:44:42","date_gmt":"2022-08-19T12:44:42","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/tax\/federal-taxes\/how-to-set-up-a-payment-plan-with-the-irs.html"},"modified":"2025-02-13T16:49:00","modified_gmt":"2025-02-13T21:49:00","slug":"how-to-set-up-a-payment-plan-with-the-irs","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/tax\/federal-taxes\/how-to-set-up-a-payment-plan-with-the-irs.html","title":{"rendered":"How To Set up a Payment Plan With the IRS"},"content":{"rendered":"\n<div class=\"wp-container-core-columns-is-layout-9d6595d7 fl-sectionWithSidebar fl-container fl-flex fl-flex-wrap fl-gap30\">\n    \n    <div class=\"fl-page-articles fl-section-main fl-section-main-full-width\">\n        <h1 class=\"fl-no-margin-top\">How To Set up a Payment Plan With the IRS<\/h1>\n<section class=\"fl-gutenberg-byline\">\n    <div class=\"fl-gutenberg-byline-content\">\n                    By <a href=\"https:\/\/www.findlaw.com\/company\/our-team\/j-p-finet-j-d\/\">J.P. Finet, J.D.<\/a> | Legally reviewed by <a\n                href=\"https:\/\/www.findlaw.com\/company\/our-team.html\">FindLaw Staff<\/a>\n                | Last updated\n        <time>\n                            February 13, 2025\n                    <\/time>\n    <\/div>\n\n    \n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-legally-reviewed\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Legally Reviewed\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>This article has been written and reviewed for legal accuracy, clarity, and style by <a href=\"https:\/\/www.findlaw.com\/company\/our-team.html\">FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with <a href=\"https:\/\/www.findlaw.com\/company\/company-history\/editorial-policy.html\">our editorial standards<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n\n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-fast-checked\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Fact-Checked\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>The last updated date refers to the last time this article was reviewed by FindLaw or one of our <a href=\"https:\/\/www.findlaw.com\/company\/our-team\/contributing-authors.html\">contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please <a href=\"https:\/\/lawyers.findlaw.com\/?fli=bylinelink\" target=\"_blank\" rel=\"noopener\">contact an attorney in your area<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n<\/section>\n    <div class=\"fl-callout-text article-blockquote\">\n        <p>Not everyone has the cash on hand to pay their tax bill when it&#8217;s due on April 15. The IRS is aware of this and will let you request a payment plan to pay your tax bill in monthly installments.<\/p>\n\n    <\/div>\n\n<p>While the IRS will still charge you for&nbsp;<a href=\"https:\/\/www.findlaw.com\/tax\/tax-problems-audits\/tax-penalties-quick-reference-guide.html#:~:text=Interest%20on%20Tax%20Debt&amp;text=Interest%20is%20charged%20on%20the,term%20rate%20plus%203%20percent.\">penalties and interest<\/a>, an installment agreement often&nbsp;stops the agency from taking collection actions. Since the penalties and interest will increase the amounts you will end up paying the government, installment plans are only recommended for taxpayers who have no other payment option.<br>\r\n<\/p>\r\n<h2>Types of IRS Payment Plans<\/h2>\r\n<p>The IRS offers individual taxpayers different types of&nbsp;<a href=\"https:\/\/www.irs.gov\/payments\/payment-plans-installment-agreements\" target=\"_blank\" rel=\"noopener\">payment plans<\/a>, depending on the amount they owe and how quickly they can pay their tax bill.<\/p>\r\n<h3>Guaranteed Installment Agreement<\/h3>\r\n<p>If you owe less than $10,000, the IRS will let you pay what you owe over three years under a guaranteed installment agreement. The IRS is required to accept your request for a guaranteed installment agreement if you meet the following requirements:<\/p>\r\n<ul>\r\n<li>Owe $10,000 or less, not including penalties and interest<\/li>\r\n<li>Can&#8217;t pay your tax bill by the due date<\/li>\r\n<li>Have filed income tax returns and paid the balance due for the previous five years<\/li>\r\n<li>Agree to pay your full tax liability within three years<\/li>\r\n<li>Agree to file all tax returns and pay any tax due while the agreement is in effect<\/li>\r\n<li>Have not entered into an installment agreement with the IRS during the five previous tax years<\/li>\r\n<\/ul>\r\n<h3>Individual Payment Plans<\/h3>\r\n<p>The IRS offers two types of individual payment plans: short-term and long-term.<\/p>\r\n<ul>\r\n<li><b>Short-term payment plans<\/b>&nbsp;are for taxpayers who owe less than $100,000 and require full payment in 180 days, but don&#8217;t require setup fees.<\/li>\r\n<li><b>Long-term payment plans<\/b>&nbsp;are also called streamlined installment agreements and allow for monthly payments over 72 months (six years). It is available to taxpayers who owe up to $50,000 and automatic payments by direct debit are required for balances of $25,000 or more.<\/li>\r\n<\/ul>\r\n<h3>Installment Agreements for Over $50,000<\/h3>\r\n<p>Taxpayers who owe the government more than $50,000 will&nbsp;face additional scrutiny from the IRS. They will be subject to a thorough review by the agency and are often&nbsp;required to provide a full financial statement. If you are trying to work out an installment agreement with the government and owe more than $50,000, it&#8217;s&nbsp;recommended that you work with a&nbsp;<a href=\"https:\/\/lawyers.findlaw.com\/taxation-law\/?fli=dcta\" target=\"_blank\" rel=\"noopener\">local tax attorney<\/a>&nbsp;to help walk you through the process and submit the required paperwork.<\/p>\r\n<h3>Partial Payment Installment Agreement<\/h3>\r\n<p>If you can&#8217;t pay the tax you owe during the 10 years the IRS has to collect on a debt, a&nbsp;<a href=\"https:\/\/www.taxpayeradvocate.irs.gov\/notices\/partial-payment-installment-agreement\/\" target=\"_blank\" rel=\"noopener\">partial payment installment agreement<\/a>&nbsp;will let you settle your tax debt for less than you owe. If you are approved, you are allowed to make monthly payments until the period the IRS has to collect the debt has expired. At that point, the IRS will forgive any unpaid tax debt. However, the IRS has strict requirements that must be met before accepting partial payment.<\/p>\r\n<p>In most cases, you must owe at least $10,000 to qualify. In addition, the IRS often&nbsp;requires that you meet the following criteria:<\/p>\r\n<ul>\r\n<li>Show that you will be unable to pay their tax debt before the limitations period for the IRS to collect has expired<\/li>\r\n<li>Do not own any property or assets that you could sell to meet your tax obligations<\/li>\r\n<li>Be unable to take out a loan to cover the amount you owe<\/li>\r\n<li>Have filed all of your required tax returns<\/li>\r\n<li>Not be in bankruptcy<\/li>\r\n<\/ul>\r\n<h2>Requesting a Payment Plan<\/h2>\r\n<p>There are several ways to request a payment plan from the IRS. The traditional way to request a payment plan is by filing&nbsp;<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f9465.pdf\" target=\"_blank\" rel=\"noopener\">Form 9465<\/a>, Installment Agreement Request. The form is&nbsp;attached to the front of your federal income tax return, but if you request a plan after receiving a notice from the IRS, you can mail the form to the address listed for your state in the instructions.<\/p>\r\n<p>The IRS offers some taxpayers other options for filing online or by phone if they owe $50,000 or less and believe they otherwise qualify for the plan. If they qualify, they may be able to avoid filing Form 9465.<\/p>\r\n<h3>Short-Term Payment Plans<\/h3>\r\n<p>If you can pay the full amount you owe within 180 days, you can call the IRS at 800-829-1040 and ask to set up an installment agreement. You can also apply online at&nbsp;<a href=\"https:\/\/www.irs.gov\/individuals\/online-payment-agreement-application\" target=\"_blank\" rel=\"noopener\">IRS.gov\/OPA<\/a>.<\/p>\r\n<h3>Long-Term Payment and Other Plans<\/h3>\r\n<p>If you owe $50,000 or less, you can apply online at&nbsp;<a href=\"https:\/\/www.irs.gov\/individuals\/online-payment-agreement-application\" target=\"_blank\" rel=\"noopener\">IRS.gov\/OPA<\/a>. If you establish a plan online, the set-up fees will be lower than if you file using Form 9465.<\/p>\r\n<h3>Payment Plans Can Stop IRS Collections<\/h3>\r\n<p>If the IRS notifies you that you have an unpaid tax bill, establishing a payment plan with the agency will usually stop&nbsp;<a href=\"https:\/\/www.findlaw.com\/tax\/tax-problems-audits\/the-irs-collection-process.html\">collection activities<\/a>&nbsp;as long as you abide by the agreement. While the installment plan will stop the IRS from garnishing your income or taking other collection actions, the agency may still place a&nbsp;<a href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/what-is-a-tax-lien-.html\">federal tax lien<\/a>&nbsp;on your property to ensure you don&#8217;t try to sell it before your bill is settled.<\/p>\r\n<h2>How Much Does the IRS Charge?<\/h2>\r\n<p>Unless you are setting up a short-term payment plan, the IRS charges a user fee for setting up a payment plan. The IRS will charge a reduced fee if you apply online and use the direct debit payment method.<\/p>\r\n<ul>\r\n<li>$22 for online application and direct debit<\/li>\r\n<li>$107 for applications not submitted online but using direct debit<\/li>\r\n<li>$69 for online applications with payment by money order, credit card, or debit card<\/li>\r\n<li>$178 for applications not submitted online and payments by money order, credit card, or debit card<\/li>\r\n<\/ul>\r\n<p>Low-income taxpayers can ask the IRS to reduce the user fee, waive the fee, or request reimbursement after paying it.<\/p>\r\n<h3>Interest<\/h3>\r\n<p>Even though you have entered into a payment plan with the IRS, you will still be expected to pay interest on your unpaid taxes and penalties. The interest rate charged by the IRS can vary from quarter to quarter and is compounded daily.<\/p>\r\n<h2>Can I Reduce My Payments?<\/h2>\r\n<p>If you can no longer make payments on your IRS installment agreement, you should call the agency immediately at 800-829-1040 to see if it will reduce your monthly payments based on your financial situation. However, the IRS may ask you to provide proof that you are unable to make the full payments before it will agree to lower them.<\/p>\r\n<p>The two most common ways to reduce or eliminate your tax bill are to get the IRS to accept an&nbsp;<a href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/what-is-an-offer-in-compromise-.html\">offer in compromise<\/a>&nbsp;(OIC) or classify your account as&nbsp;<a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/temporarily-delay-the-collection-process\" target=\"_blank\" rel=\"noopener\">currently not collectible<\/a>&nbsp;(CNC).<\/p>\r\n<h3>Offer in Compromise&nbsp;<\/h3>\r\n<p>An IRS OIC allows you to settle your tax debt for less than you currently owe. The IRS will accept an OIC if you can show that you can&#8217;t pay your full tax bill or that doing so would create a financial hardship. Essentially, you must show that your offer is the most the IRS could hope to collect in a reasonable period of time.<\/p>\r\n<p>The forms for submitting an OIC, plus step-by-step instructions, are included in&nbsp;<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f656b.pdf\" target=\"_blank\" rel=\"noopener\">Form 656-B<\/a>, Offer in Compromise Booklet.<\/p>\r\n<h3>Currently Not Collectible<\/h3>\r\n<p>If the IRS agrees that you can&#8217;t pay any of your tax debt and continue to pay necessary living expenses, it may report your account as CNC and delay any collection process. While this will stop the IRS from taking steps to collect your tax debt, this does not eliminate your tax debt. Additionally, penalties and interest will continue to accrue while your account is CNC.<\/p>\r\n<p>During the period your account is CNC, the IRS will review your financial situation each tax year and require you to pay your tax bill if it has improved. The federal collection statute gives the IRS 10 years to collect a tax debt, so the debt is often forgiven if the account is still CNC after 10 years.<\/p>\r\n<p>To request CNC status, call the IRS at its general phone number: 800-829-1040. The IRS will generally ask that you complete&nbsp;<a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/f433f.pdf\" target=\"_blank\" rel=\"noopener\">Form 433-F<\/a>, Collection Information Statement, and provide documentation, including bank account information, as part of the application process.<\/p>\r\n<h2>What if I Stop Paying?<\/h2>\r\n<p>The IRS will consider you to have defaulted on your installment agreement if you should stop making payments. In most cases, simply missing one payment will send a taxpayer into default. However, the IRS will give you an opportunity to cure your default.<\/p>\r\n<p>When the IRS discovers you have missed a payment, it will send you a letter notifying you that the agency plans to end your installment agreement. If you don&#8217;t contact the agency at the number listed on the notice within 30 days of receiving it, the IRS may terminate the agreement.<\/p>\r\n<p>In some situations, the IRS will automatically reinstate your installment agreement. You may need to provide the IRS with additional financial information if you don&#8217;t qualify for automatic reinstatement.<\/p>\r\n<p>Failure to get back into good standing with the IRS within 90 days will result in the agency starting the&nbsp;<a href=\"https:\/\/www.findlaw.com\/tax\/tax-problems-audits\/the-irs-collection-process.html\">collection process<\/a>. If you owe more than $10,000, the IRS may issue you a notice of federal tax lien. The IRS may also move to collect funds from your employer through wage garnishment, checking accounts, savings accounts, or investment accounts.<\/p>\r\n<h2>Still Have Questions? A Lawyer Can Help<\/h2>\r\n<p>If you owe the IRS a lot of money that you can&#8217;t pay, setting up an installment agreement to pay off your tax debt through monthly payments can be intimidating. It doesn&#8217;t help that the IRS may seek larger payments than you can afford. A&nbsp;<a href=\"https:\/\/lawyers.findlaw.com\/taxation-law\/?fli=dcta\" target=\"_blank\" rel=\"noopener\">local tax lawyer<\/a>&nbsp;can help you assess your financial situation and establish a realistic repayment scenario with the IRS.<\/p>\r\n<div class=\"was-this-helpful\">\n    <div\n            class=\"was-this-helpful__question-container\"\n            aria-labelledby=\"was-this-helpful__question\"\n            role=\"group\"\n    >\n        <span\n                id=\"was-this-helpful__question\"\n                class=\"was-this-helpful__question fl-text-lg-bold\"\n        >Was this helpful?<\/span>\n        <button\n                class=\"was-this-helpful__button fl-text-sm\"\n                aria-label=\"Yes\"\n                value=\"yes\"\n        >\n            <span class=\"was-this-helpful__button-text fl-text-bold\">Yes<\/span>\n            <i class=\"was-this-helpful__button-icon\">\n                <svg width=\"22\" height=\"22\" viewBox=\"0 0 22 22\" 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<span class=\"fl-button-content\">Submit<\/span>\n                    <i\n                        class=\"fa fa-angle-right medium\"\n                        aria-hidden=\"true\"\n                    ><\/i>\n                <\/button>\n                <button\n                    class=\"was-this-helpful__feedback-button was-this-helpful__feedback-button--cancel fl-button primary disabled\"\n                    type=\"reset\"\n                >\n                    <span class=\"fl-button-content\">Cancel<\/span>\n                    <i\n                        class=\"fa fa-times-circle medium\"\n                        aria-hidden=\"true\"\n                    ><\/i>\n                <\/button>\n            <\/div>\n        <\/form>\n    <\/div>\n    <div class=\"was-this-helpful__thank-you-message\" role=\"status\">\n        <i class=\"was-this-helpful__thank-you-message-icon fa fa-check\"><\/i>\n        <p class=\"was-this-helpful__thank-you-message-text\" aria-live=\"polite\"><\/p>\n    <\/div>\n<\/div>\n\n\n    <\/div>\n    \n    <div class=\"fl-section-sidebar\">\n        <div class=\"fl-editors-summary\" data-testid=\"fl-editors-summary\">\n    \n    <div class=\"fl-editors-summary-content\" data-testid=\"fl-editors-summary-content\">\n                    <h2>Can I Solve This on My Own or Do I Need an Attorney?<\/h2>\n                <div class=\"fl-editors-summary-content-main\" data-testid=\"fl-editors-summary-content-main\">\n            \n        <\/div>\n        <ul class=\"fl-list-style-none\">\n                            <li data-testid=\"fl-editors-summary-content-item\">\n                    <i class=\"fa fa-check medium fl-editors-summary-content-item-icon\" aria-hidden=\"true\"><\/i>\n                    You may need a certified public accountant (CPA), enrolled agent (EA), or a tax attorney for your tax issues or IRS concerns\n\n                <\/li>\n                            <li data-testid=\"fl-editors-summary-content-item\">\n                    <i class=\"fa fa-check medium fl-editors-summary-content-item-icon\" aria-hidden=\"true\"><\/i>\n                    Complex tax cases (such as back taxes, criminal tax matters, tax litigation, or serious issues with the IRS) may need the support of an attorney\n\n                <\/li>\n                    <\/ul>\n                    <div class=\"fl-editors-summary-content-description\" data-testid=\"fl-editors-summary-content-description\">\n                <p>Tax issues and IRS matters can be challenging. 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