The Office of Management and Budget has asked federal agencies to charge user fees for services such as the Installment Agreement Program. The IRS uses user fees to cover the cost of processing instalment payment agreements. Note: Setup fees may be higher if you request a payment plan by phone, email, or in person. Learn more about other payment plan options and fees. If you believe you meet the low-income taxpayer requirements but the IRS has not identified you as a low-income taxpayer, please refer to Form 13844: Application for Reduced User Fees for Instalment Agreements PDF for advice. Applicants must file the form with the IRS within 30 days of the date of their installment contract to ask the IRS to reconsider their status. Internal Revenue Service P.O. Box 219236, Stop 5050 Kansas City, MO 64121-9236 Your specific tax situation determines the payment options available to you. Payment options include full payment, a short-term payment plan (payment in 120 days or less) or a long-term payment plan (installment contract) (payment in more than 120 days). If the IRS approves your payment plan (remittance agreement), one of the following fees will be added to your tax bill. The changes to user fees will apply to installment contracts entered into on or after April 10, 2018.
Individuals must pay credits over $25,000 by direct debit. For businesses, balances over $10,000 must be paid by direct debit. If you cannot verify your identity with a financial account number or mobile phone on your behalf, in most cases you have the option to receive an activation code via email. You can then complete the registration and log in to view your payment plan or request an initial payment plan online. Apply online using the online payment agreement tool or apply by phone, mail or in person at an IRS walk-in office by submitting Form 9465, Application for Payment Agreement. If you are not eligible for a payment plan through the online payment agreement tool, you may still be able to pay in installments. If you are unable to review an existing payment contract online, call us at 800-829-1040 (individual) or 800-829-4933 (business). . . .