Individuals can complete Form 9465, Request for an Installment Payment Agreement. For individuals and businesses (not for payroll tax deposits). To request a payment plan, use the OPA application, complete Form 9465 (Request for an Installment Payment Agreement) and mail it to us or call the appropriate telephone number listed below. Submit your request online through the online payment agreement tool or by phone or by mail by submitting Form 9465, Request for an Installment Agreement.
Taxpayers who are currently unable to comply with the terms of an installment agreement, including an installment agreement with direct debit, can suspend payments during this period if they prefer. Taxpayers can modify most existing installment agreements by applying for a payment agreement in In fact, the IRS reminds people who cannot pay their federal taxes in full that they can resolve their outstanding obligations by entering into a monthly payment agreement. If you're not eligible for a payment plan through the online payment agreement tool, you may still be able to pay in installments. Pay by direct debit (automatic monthly payments from your checking account), also known as an installment direct debit agreement (DDIA).
Finally, if you exercise your right to appeal the rejection or termination of an installment payment agreement, the collection period is suspended when the appeal is pending until the date when the appealed decision becomes final. Most taxpayers will qualify to apply for a payment plan or installment agreement online without needing to call or write to the IRS. If a taxpayer is unable to pay the full lump sum payment before the agreed date, they can change their short-term payment plan to a long-term installment agreement by applying for an online payment agreement. With certain exceptions, the IRS is generally prohibited from collecting taxes and the IRS's time to collect is suspended or extended while an installment agreement is pending.
If the IRS system identifies you as a low-income taxpayer, the online payment agreement tool will automatically reflect the applicable rate. Similarly, if you do not comply with the payments in your installment agreement and the IRS proposes to terminate the installment agreement, the collection period is suspended for 30 days. If you are a low-income taxpayer but are unable to make electronic debit payments when you sign up for a DDIA, your user fee will be refunded once you complete the installment agreement. Taxpayers who are struggling should contact an IRS representative by calling the number on the notice of their agreement.
The Office of Management and Budget has directed federal agencies to charge users fees for services such as the installment agreement program.