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. Your specific tax situation will determine what payment options are available to you. Payment options include a full payment, a short-term payment plan (paid in 180 days or less), or a long-term payment plan (installment agreement) (monthly payment). Installment direct debit agreements have a lower user fee compared to other installment agreements, and the user fee may not apply or be reimbursed to low-income taxpayers.
If you're not eligible for a payment plan through the online payment agreement tool, you may still be able to pay in installments. 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. 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.
When you apply for a payment plan (installment 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 (IA) is pending. 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agreement is usually pending until it can be reviewed and an installment agreement is established, or the request is withdrawn or denied. The IRS did not mail monthly proof of payment during the relief period due to the closure of IRS offices due to COVID-19.Similarly, if you don't pay your installment agreement and the IRS proposes to terminate the installment agreement, the collection period is suspended for 30 days. Taxpayers who are struggling should contact an IRS representative by calling the number on the notice of their agreement.
If you are a low-income taxpayer, you will not be charged the user fee if you agree to make direct debit payments through an installment direct debit agreement (DDIA). Installment agreements using direct debit and payroll deduction allow you to make timely payments automatically and reduce the possibility of default. 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. Taxpayers can modify most existing installment agreements by applying for a payment agreement in File all required tax returns on time and pay all taxes in full and on time (contact the IRS to change your current agreement if you are unable to do so).