Where To Mail Irs Installment Agreements
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). If you have received a notice of defect and are unable to make changes online, follow the instructions in the letter and contact us immediately. 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. A reinstatement fee may apply if your plan is delayed. Penalties and interest will continue to access until your balance is paid in full. If you have received a letter of intent to terminate your payment contract, please contact us immediately. We will generally not take any forced collection action: this page provides a quick guide on where certain forms, requests and payments can be sent without return. The user fee exemption or refund applies only to individual taxpayers whose gross income is adjusted, for example for the last year for which such information is available, at a level below or below 250% of the applicable federal poverty line (low-income taxpayers) who enter into long-term payment plans (instalment agreements) as of April 10, 2018. If you are a low-income taxpayer, the user fee will be waived if you agree to make payments by direct debit by entering into a Direct Debit Agreement (DDIA). If you are a low-income taxpayer but are unable to make payments by direct debit by entering into a DDIA, the user fee will be refunded to you after entering into the remittance agreement. If the IRS system identifies you as a low-income taxpayer, the online payment settlement tool automatically reflects the applicable fees.
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. .