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

You may qualify to apply online, if:

• Long-term payment plan (installment agreement): You have filed all required returns and owe $25,000 or less 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.

To apply as a business, you need to log in with your IRS username or ID.me credentials (seeWhat do you need to apply for a payment plan?).

You also need:

• Your employer identification number (EIN)
• Date the business was established (MM/YYYY)
• Your caller ID from notice
• If you recently filed your tax return or your return was examined but have not received a balance notice from the IRS, you also need:
  • Business address from most recently filed tax return
  • Balance due amount
  • Tax form filed or examined
  • Tax period filed or examined

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 theApply/Revise button for businesses 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 theApply/Revise button for businesses below.

How to revise an online payment plan

Log in to the online payment agreement tool using theApply/Revise button for businesses 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 aForm 433-B, Collection Information Statement for BusinessesPDF, and how to submit it.

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 a business, you need to log in with your IRS username or ID.me credentials (seeWhat do you need to apply for a payment plan?).

You also need:

• Taxpayer's employer identification number (EIN)
• YourCentralized Authorization File (CAF) number
• Caller ID from the taxpayer's notice or POA's signature date onForm 2848
• If the taxpayer’s return was recently filed or examined, you may also need:
  • Business address of most recently filed tax return on file
  • Tax form filed or examined
  • Tax period filed or examined
  • Balance due amount

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 theInstructions for Form 2848 for more information.