Once in your account, you can view the amount you owe along with your balance details, view 18 months of payment history, access Get a Transcript, and view key information from your current year's tax return. Access your individual account information, including balance, payments, tax records, and more. People can view the current amount due and payment history by viewing their online account. To view your tax account, you need an identity authorization with security controls.
Wait one to three weeks (three weeks for non-electronic payments) for a recent payment to be credited to your account. No, one of the terms of your installment agreement is that the IRS will automatically apply any refund (or overpayment) owed to you against the taxes you owe. Since your refund doesn't apply to your regular monthly payment, continue to make installment agreement payments as scheduled. If the IRS system identifies you as a low-income taxpayer, the online payment agreement tool will automatically reflect the applicable rate.
A request for an installment agreement is usually pending until it can be reviewed and an installment agreement is established, or the request is withdrawn or denied. Installment agreements using direct debit and payroll deduction allow you to make timely payments automatically and reduce the possibility of default. For information on payment arrangements, installment agreements, and what happens when you don't take any steps to pay, see Publication 594, IRS Collection Process (PDF). If the tax you owe is due to an audit that you were not aware of or about which you were unable to provide information, you may be able to ask the IRS to re-examine your records through the audit review process used by the IRS when the taxpayer disagrees with the results of an audit of a tax return of taxes; taxpayers can request an audit reconsideration when the balance due from the audit remains unpaid.
A transaction offer (OIC) is an agreement between you and the IRS, in which the IRS agrees to accept an amount less than the full amount you owe. 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. The Office of Management and Budget has directed federal agencies to charge users fees for services such as the installment agreement program. If the requested installment agreement is rejected, the collection period is suspended for 30 days.
A transaction offer (OIC) is an agreement between you and the IRS that resolves your tax liability by paying an agreed reduced amount. 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. 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. Pay by direct debit (automatic monthly payments from your checking account), also known as an installment direct debit agreement (DDIA).
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.
