Apply online for a payment plan

Your specific tax situation will determine which payment options are available to you. Payment options include full payment, a short-term payment plan (paying in 180 days or less) or a long-term payment plan (installment agreement) (paying monthly).

You may qualify to apply online if:

• Long-term payment plan (installment agreement): You owe $50,000 or less in combined tax, penalties and interest. You have filed all required returns.
• Short-term payment plan: You owe less than $100,000 in combined tax, penalties and interest.

If you are a sole proprietor or independent contractor, apply for a payment plan as an individual.

Note: Setup fees may be higher if you apply for a payment plan by phone, mail, or in-person. Get more information on other payment plan options and fees.

Starting November 14, 2021, IRS usernames that were only used to access payment plans (Online Payment Agreement) can’t be used to sign in anymore. You will be prompted to create an account with ID.me and will need photo identification.

If you are applying for a direct debit payment plan, you will need your bank routing and account numbers.

If you recently filed your tax return or your return was examined but have not received a balance notice from the IRS, you will need the balance due shown on your return.

If we approve your payment plan, one of the following fees will be added to your tax bill.

Get more information on other payment agreement options and fees.

Reviewing a payment plan

You can view details of your current payment plan (type of agreement, due dates, and amount you need to pay) by logging into the online payment agreement tool using the Apply/Revise button below.

What you can change using the online payment agreement tool

You can use the online payment agreement tool to make the following changes:

• Change your monthly payment amount
• Change your monthly payment due date
• Convert an existing agreement to a Direct Debit agreement
• Change the bank routing and account number on a Direct Debit agreement
• Reinstate after default

You can log into the online payment agreement tool using the Apply/Revise button below.

How to revise an online payment plan

Log in to the online payment agreement tool using the Apply/Revise button below. On the first page, you can revise your current plan type, payment date, and amount. Then submit your changes.

If your new monthly payment amount does not meet the requirements, you will be prompted to revise the payment amount. If you are unable to make the minimum required payment amount, you will receive directions for completing a Form 9465 Installment Agreement Request PDF and Form 433-F Collection Information Statement PDF.

To convert your current agreement to a Direct Debit agreement, or to make changes to the bank account associated with your existing Direct Debit agreement, enter your bank routing and account number.

If your plan has lapsed through default and is being reinstated, you may incur a reinstatement fee.

To apply as Power of Attorney (POA) for an individual, you need to log in with your IRS username or ID.me credentials (see What do you need to apply for a payment plan?)

For the individual you are representing, you will need:

• Taxpayer's Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)
• Your Centralized Authorization File (CAF) number
• Caller ID from the taxpayer's notice or POA's signature date on Form 2848
• If the taxpayer’s return was recently filed or examined, you may also need the taxpayer’s:
  • Balance due amount
  • Secondary taxpayer’s SSN or ITIN (if applicable)
  • Adjusted Gross Income for most recent return on file
  • Tax year examined (if applicable)

Note: The POA must be authorized for all balance due periods in order to represent the taxpayer for a payment plan. Not all POA authority designation levels can represent the taxpayer for this purpose (including level “h”) or use the online system (including level “k”). See the Instructions for Form 2848 for more information.