How to Pay the IRS What You Owe

Yes, you can make payments to the IRS, and you have several ways to do it

The IRS accepts payments through multiple channels: online through IRS.gov, by phone, by mail, or in person at a local IRS office. You can pay in a single lump sum or set up a payment plan if you cannot pay all at once. The method you choose depends on how much you owe, when you need to pay, and what works for your situation.

Payment plans — called installment agreements — let you spread what you owe over months or years. The IRS charges a setup fee and interest on the unpaid balance, but an agreement stops the IRS from taking collection action while you are making regular payments on time.

Key Takeaways

You can pay the IRS online, by phone, by mail, or in person; online payment is fastest and requires only your Social Security number or tax ID and the amount owed.
If you cannot pay in full, you can request an installment agreement that lets you pay over time, though the IRS charges a setup fee and interest.
The IRS offers short-term agreements (120 days or less) with lower or no setup fees, and long-term agreements for larger amounts owed.
Payment plans do not erase what you owe — they only change when and how you pay — and missing a payment can end the agreement.
If you owe less than $25,000, you can request an agreement online without calling or mailing forms.

Paying the full amount at once

The fastest way to pay is online at IRS.gov/payments. You will need your Social Security number or employer identification number, the tax year and form type you are paying for, and the amount. The IRS accepts payment immediately and sends a confirmation number.

You can also pay by phone by calling the IRS at 1-800-829-1040 during business hours. A representative will take your payment information over the phone. If you prefer not to use the phone or internet, you can mail a check or money order to the address shown on your tax notice, or visit a local IRS office in person with cash or a check.

Online and phone payments go through immediately. Mailed payments take longer to process — typically two to three weeks — so if you have a deadline, pay online or by phone instead.

Setting up a payment plan if you cannot pay in full

If you owe more than you can pay right now, you can request an installment agreement that lets you pay in monthly installments. The IRS has two main types: short-term agreements for 120 days or less, and long-term agreements for amounts you will pay over several months or years.

Short-term agreements have no setup fee if you pay within 120 days. Long-term agreements charge a setup fee (the amount varies depending on how you set up the agreement) plus interest on the unpaid balance. The interest rate is set by law and changes quarterly.

You can request an agreement online at IRS.gov/payments if you owe less than $25,000. You will answer questions about your income and expenses, and the IRS will calculate a monthly payment you can afford. If you owe $25,000 or more, you must call 1-800-829-1040 or mail Form 9465 (Installment Agreement Request) to the address on your notice.

What happens after you set up a payment plan

Once the IRS approves your agreement, you will receive a notice showing your monthly payment amount and due date. You must make each payment on time. If you miss a payment, the IRS can end the agreement and take collection action — including wage garnishment or bank levy — to collect what you owe.

While you are on a payment plan, the IRS stops sending collection notices and stops pursuing other collection methods, as long as you stay current. Interest and penalties continue to accrue on the unpaid balance, so the longer your agreement lasts, the more you will owe in total.

If your financial situation changes and you cannot afford the monthly payment, you can request a modification to lower the payment or extend the agreement. Contact the IRS at the number on your agreement notice to discuss your options.

Payment methods and where your money goes

The IRS accepts payment through several vendors depending on the method you choose. Online payments go through approved payment processors. Phone payments are handled by IRS representatives who route your payment to the correct account. Mailed checks should be made payable to "United States Treasury" and sent to the address on your notice.

Your payment is applied to the tax year and form type listed on your notice. If you owe for multiple years, you can specify which year the payment should go toward, or the IRS will apply it according to its collection rules. Always keep a record of your payment — the confirmation number if you paid online, or a copy of the cancelled check if you mailed it.

Penalties and interest while you pay

The IRS charges interest on any unpaid tax balance. The interest rate is set by law and changes every three months. You also may owe penalties — for example, a failure-to-pay penalty if you did not pay by the original due date, or a failure-to-file penalty if you did not file a return on time.

These penalties and interest continue to grow while you are on a payment plan. The longer you take to pay, the more you will owe in total. This is why paying as much as you can upfront, even if you cannot pay the full amount, reduces the total cost.

What to do if you cannot afford any payment plan

If you cannot afford even a monthly payment plan, you may be able to request Currently Not Collectible status. This temporarily pauses collection action while you are in financial hardship. The debt does not go away — interest and penalties still accrue — but the IRS stops pursuing collection methods like wage garnishment.

To request this status, call 1-800-829-1040 and explain your financial situation to a representative. The IRS will review your income and expenses. If approved, your account is placed on hold, usually for one year at a time. You can request renewal if your situation has not improved.

Frequently Asked Questions

Can I pay the IRS with a credit card or debit card?

Yes, but only through approved payment processors on IRS.gov. The processor charges a convenience fee (typically 1.87 to 2.35 percent of the payment amount) in addition to what you owe. You can also pay by debit card with no fee through the Electronic Federal Tax Payment System (EFTPS) if you set up an account in advance.

What if I set up a payment plan but my situation changes?

Contact the IRS at the number on your agreement notice to request a modification. You can lower your monthly payment, extend the agreement, or discuss other options. If you miss a payment, call immediately to explain — the IRS may work with you before ending the agreement.

Do I still owe penalties and interest if I'm on a payment plan?

Yes. Interest accrues on the unpaid balance at the rate set by law, and penalties continue to apply. The longer your payment plan lasts, the more interest you will owe. Paying faster reduces the total amount you will pay.

Can I pay someone else's IRS debt?

Yes, you can make a payment toward someone else's tax debt if you have their permission. You will need their Social Security number or tax ID and the tax year. The payment will be applied to their account. The person owing the debt remains responsible for the full amount.

What if I paid but the IRS says I still owe?

Check your payment confirmation number and the date the payment was processed. Mailed payments take two to three weeks to post. If your payment has posted and the IRS still shows a balance, call 1-800-829-1040 with your confirmation number so a representative can investigate where the payment went.

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.