Online payment agreement application

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:

• Simple 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.

You will need to create an IRS Online Account, and then you can apply for a payment plan online without needing to call, mail, or visit the IRS. You will need a photo identification to create your account.

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 payment options 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 either Form 9465, Installment Agreement Request PDF and Form 433-F, Collection Information Statement PDF, or consolidated Form 433-H, Installment Agreement Request and 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.

You must either have a Tax Pro Account or apply offline. Before applying for the payment plan itself you’ll need to submit Form 2848, Power of Attorney and Declaration of Representative, either electronically or by mail. Your power of attorney (POA) must be authorized for all tax periods in which the taxpayer has a balance due.

Note for tax professionals: Not all POA authority designation levels (including level “h”) can represent taxpayers for payment plans. The instructions for Form 2848 contain additional information on acts authorized and not authorized as well as identification of the authority designation codes.

If line 5a or 5b of your Form 2848 has any written changes, or if “Access my IRS records via an Intermediate Service Provider” is checked, you won’t be able to establish a payment plan online using your Tax Pro Account. You will need to apply offline.