How to Request a Payment Plan With the IRS

You can request a payment plan directly from the IRS by phone, mail, or online, and the IRS will usually approve one if you owe less than $50,000 in combined taxes, penalties, and interest

The IRS has three main payment plan routes: a short-term extension (120 days or fewer to pay in full), an installment agreement (monthly payments over time), or a Currently Not Collectible status (temporarily pausing collection while you're in financial hardship). Most people use an installment agreement. You do not need to hire a representative to set one up — the IRS processes these requests routinely, and you can handle it yourself.

The fastest way is usually the IRS Online Payment Agreement tool at irs.gov, which gives you an answer in minutes if you have your Social Security number, filing status, and the tax year in question. If you cannot use the online tool, you can call the IRS at 1-800-829-1040 (individual) or 1-800-829-4933 (business), or mail Form 9465 (Installment Agreement Request) to the address shown in your notice.

Key Takeaways

The IRS Online Payment Agreement tool at irs.gov is the fastest route and gives you a decision within minutes if you meet basic requirements.
You will need your Social Security number, filing status, the tax year you owe for, and the total amount owed before you start any request.
Monthly payment amounts depend on how much you owe and how long you want to pay — the IRS calculator shows your options before you commit.
If you are approved, the IRS will set up automatic payments from your bank account, and you will receive a notice confirming the terms.
If you cannot pay even a small monthly amount, you can request Currently Not Collectible status, which pauses collection temporarily while you gather resources.

What the IRS needs from you before you request

Have your most recent tax return and the IRS notice (the letter that says you owe) in front of you. You will need: your Social Security number or Individual Taxpayer Identification Number, your filing status (single, married filing jointly, etc.), the tax year you owe for, and the exact amount owed. If you are requesting a plan for multiple years, gather the total across all years.

If you are self-employed or own a business, also have your Employer Identification Number (EIN) ready. If someone else — a spouse, a representative, or a power of attorney — will be involved in the request, you will need their information too, though you can start the request on your own.

Using the IRS Online Payment Agreement tool

Go to irs.gov and search for "Online Payment Agreement" or navigate directly to the tool. Enter your Social Security number, filing status, and the tax year. The tool will show you the amount owed and offer you payment plan options based on how much you want to pay each month. You can see what your monthly payment would be for different timeframes — for example, paying off $5,000 in 24 months versus 60 months — before you choose.

Once you select a plan, the IRS will ask for your bank account information for automatic payments. The tool will tell you when ready whether your request is approved. You will receive a confirmation notice by mail within two weeks that shows your payment amount, due date, and the account number to reference if you need to contact the IRS later. There is a one-time setup fee (usually $31 to $225 depending on your income and payment method), which the IRS will add to your first payment or roll into the plan.

Requesting by phone or mail if you cannot use the online tool

Call 1-800-829-1040 for individual taxes or 1-800-829-4933 for business taxes. Have your Social Security number, filing status, tax year, and the amount owed ready. The IRS representative will walk you through the same questions the online tool asks and will tell you your payment options. If you are approved by phone, you will receive the same confirmation notice by mail.

To request by mail, fill out Form 9465 (Installment Agreement Request) and send it to the address listed in your IRS notice. Include a copy of the notice itself. Mail takes longer — expect four to six weeks for a response — but it creates a paper record. If you mail the form, include a check or money order for the setup fee along with your first payment if you want to start payments when ready while the IRS processes your request.

How monthly payments are calculated

The IRS does not set a fixed monthly amount. Instead, you and the IRS agree on an amount you can afford. The online tool and phone representatives will show you options: you might pay $100 a month, $250 a month, or more, depending on the total debt and how long you want the plan to run. A longer plan means a smaller monthly payment but more interest and penalties accumulate over time. A shorter plan means higher monthly payments but less total interest.

The IRS adds interest and penalties to your balance every month until it is paid off. These are not optional — they are part of the debt. The payment plan does not stop them from accruing; it only lets you pay the growing total in installments instead of a lump sum. If your financial situation changes and you can pay faster, you can pay extra toward the principal without penalty.

What happens after you are approved

The IRS will withdraw your agreed payment from your bank account on the date you chose each month. You will receive a statement annually showing what you paid, what you still owe, and the interest and penalties added. If you miss a payment, the IRS will send you a notice. Missing three payments in a row can end the agreement, and the IRS may pursue collection action again.

If your circumstances change — you lose income, face a major expense, or can suddenly pay more — contact the IRS to modify the plan. You can call the number on your notice or go back to the online tool. If you cannot afford your current payment, you can request a lower amount, though this extends the plan and increases total interest. If you come into money and want to pay off the debt faster, you can make a lump-sum payment without penalty.

Currently Not Collectible status if you cannot afford any plan

If even a small monthly payment is impossible right now, you can request Currently Not Collectible (CNC) status. This temporarily pauses collection action — the IRS will not garnish your wages, levy your bank account, or place a lien on your property while you are in CNC status. However, interest and penalties continue to accrue, and the debt does not go away.

CNC status typically lasts 120 days, after which the IRS reviews your situation. If your finances have not improved, you can request another period. You can request CNC by calling 1-800-829-1040 or by mailing Form 433-F (Collection Information Statement for Wage Earners and Self-Employed Individuals). The IRS will ask about your income, expenses, and assets to confirm you truly cannot pay. Once approved, you will receive a notice confirming the status and the date it expires.

Frequently Asked Questions

Can I request a payment plan if I have not filed my tax return yet?

No. You must file your return first. The IRS cannot set up a payment plan for a debt it has not assessed. If you owe and have not filed, file as soon as you can. Once the IRS processes your return and sends you a notice of what you owe, then you can request a plan.

What if I owe more than $50,000?

You can still request a payment plan, but the process is different. You will need to submit Form 433-F (Collection Information Statement) along with Form 9465, and the IRS will review your financial situation more closely. The online tool only works for debts under $50,000, so you must call or mail your request.

Do I have to set up automatic bank payments?

The IRS strongly prefers automatic payments and charges a lower setup fee if you agree to them. If you do not want automatic payments, you can request a different arrangement, but the setup fee will be higher (usually $225 instead of $31). You can also pay by check or money order each month, though you must mail it to the address the IRS provides.

What if the IRS denies my request?

The IRS rarely denies a payment plan request if you owe under $50,000 and have filed your return. If your request is denied, the notice will explain why. Common reasons include owing more than $50,000 (which requires a different process) or having missed payments on a previous IRS agreement. You can appeal the denial or request a different type of arrangement, such as Currently Not Collectible status.

Can I change my payment amount after the plan starts?

Yes. If your income changes or you face unexpected expenses, call the IRS or use the online tool to request a modification. You can lower your payment (which extends the plan) or raise it (which shortens it). The IRS will send you a new notice confirming the updated terms.

This guide is for general information only and is not medical, financial, legal, or other professional advice. For decisions specific to your situation, consult a qualified professional. See our Editorial Policy.