The IRS phone line for payment plans is 1-800-829-1040
Call 1-800-829-1040 to discuss a payment plan with the IRS if you owe federal income tax. This is the main IRS customer service line, and it routes to representatives who handle payment arrangements. The line is open Monday through Friday, 7 a.m. to 7 p.m. your local time. Wait times are often shorter early in the morning or late in the week.
Have your Social Security number, the tax year you owe for, and an estimate of what you owe ready before you call. The representative will ask about your income and expenses to determine what monthly payment the IRS thinks you can afford. If you disagree with their offer, you can propose a different amount, though the IRS has final say on whether to accept it.
The IRS also has a dedicated line for people already on a payment plan who need to make changes. That number is 1-800-829-7650. Use this line if you want to modify your monthly payment, change your due date, or report that you can no longer pay what you agreed to.
Key Takeaways
- Call 1-800-829-1040 to set up a new payment plan; have your Social Security number and tax year ready.
- The IRS will ask about your income and monthly expenses to calculate what you can pay each month.
- Call 1-800-829-7650 if you already have a payment plan and need to change the amount or due date.
- Phone lines are open Monday through Friday, 7 a.m. to 7 p.m. your local time, with shorter waits early morning or late week.
- You can also set up or modify a payment plan online through IRS.gov without calling, though phone contact lets you negotiate the amount.
What information you need before calling
Gather these documents and details before you dial. The representative will move faster if you have them ready, and you will understand the conversation better.
You need your Social Security number or Individual Taxpayer Identification Number (ITIN). Have the tax year or years you owe for — for example, "2022 and 2023." Know the total amount you owe if you have received a bill, or give your best estimate if you have not. The IRS will verify the exact amount during the call.
Have a rough idea of your monthly household income and your major monthly expenses — rent or mortgage, utilities, food, childcare, transportation, insurance. The IRS uses these to decide what monthly payment is reasonable. If you have other debts or financial hardships, mention them; the IRS sometimes lowers the payment if you can show you cannot afford more.
How the IRS calculates your monthly payment
The IRS does not simply divide what you owe by 12 months. Instead, a representative will ask about your income and expenses, then propose a monthly amount based on what they believe you can pay while covering basic living costs.
The calculation is informal on the phone. The representative asks questions like "What is your household income?" and "What do you pay for rent each month?" They subtract your expenses from your income and offer a payment amount based on what remains. If you say you can only afford $50 a month and the IRS thinks you can pay $150, you can push back and explain why. The representative has some room to negotiate, though they cannot force you to pay less than the IRS's minimum threshold.
If you disagree strongly with the offer, you can ask to speak to a supervisor or request a formal review. You can also hang up and set up the plan online instead, where you have more control over the amount you propose — though the IRS may reject an offer that seems too low.
Payment plan types the IRS offers
The IRS has two main payment plan types: short-term and long-term installment agreements. Which one you get depends on how much you owe and how quickly you can pay.
A short-term payment plan is for people who owe less than $25,000 and can pay off the debt within 120 days. There is no setup fee. You make payments directly to the IRS, usually by automatic bank withdrawal or credit card. This plan is the fastest and cheapest option if you can manage it.
A long-term installment agreement is for people who need more than 120 days to pay. You can stretch payments over several years. The IRS charges a setup fee — usually $31 to $225 depending on how you set it up and your income level — and interest accrues on the unpaid balance. Once you are on this plan, you make monthly payments until the debt is gone.
What happens after you agree to a payment plan
After the representative confirms the payment amount and frequency, you will receive a written agreement by mail within two weeks. Read it carefully to make sure the amount, due date, and payment method match what you discussed on the phone.
Your first payment is usually due within 30 days of the agreement date. You can pay by automatic bank withdrawal (which the IRS prefers and sometimes offers a small fee discount for), by mailing a check, or by credit or debit card online at IRS.gov. If you set up automatic withdrawal, the IRS will deduct the payment on the date you choose each month.
If you miss a payment or pay late, the IRS will send you a notice. One missed payment does not end the plan, but repeated missed payments can cause the IRS to cancel the agreement and pursue collection action. If your situation changes and you cannot make the payment, call 1-800-829-7650 right away to modify the plan before you fall behind.
Alternatives to calling: online and mail options
You do not have to call to set up a payment plan. The IRS offers online setup through IRS.gov, which is faster and does not require waiting on hold. You can also request a plan by mail using Form 9465, Installment Agreement Request.
The online option at IRS.gov lets you propose your own monthly payment amount without negotiating with a representative. You enter your income and expenses, and the system calculates a suggested payment, but you can adjust it. The plan is usually active within 24 hours. This route works best if you know what you can afford and do not want to discuss your finances with someone on the phone.
The mail option using Form 9465 takes longer — usually 30 to 60 days — but gives you time to think through your proposal and put it in writing. Mail the form with your tax return or separately to the IRS address for your state. Include a cover letter explaining your situation if you want the IRS to consider a lower payment.
Common issues when calling about payment plans
Long hold times are the most common complaint. The IRS is understaffed, especially during tax season (January through April). If you call and wait more than 30 minutes, hang up and try again the next day or later in the week. Early morning calls (7 a.m. to 9 a.m.) usually have shorter waits.
Some callers report that representatives offer payment amounts they cannot afford. If this happens, ask to speak to a supervisor or request a formal review of your case. You can also decline the phone offer and set up the plan online instead, where you propose the amount yourself. The IRS may reject a very low offer, but you have the right to make one.
If you have already received a notice of intent to levy (a warning that the IRS will seize your bank account or wages), calling about a payment plan does not stop the levy automatically. However, requesting a plan in writing or by phone usually pauses collection action while the IRS considers your request. Mention the levy notice when you call so the representative knows the urgency.
Frequently Asked Questions
Can I set up a payment plan if I have not filed my tax return yet?
No. You must file your return first so the IRS knows what you owe. If you have not filed and owe taxes, file as soon as you can. Once the IRS processes your return, you can call to set up a plan. Filing late does trigger penalties and interest, but a payment plan still works.
What if I cannot afford the payment the IRS offers?
Tell the representative you cannot afford that amount and explain why. They may lower it. If they will not, ask to speak to a supervisor or request a formal review. You can also set up the plan online and propose a lower amount yourself, though the IRS may reject it if it is too low.
Does setting up a payment plan stop the IRS from taking my tax refund?
No. Even on a payment plan, the IRS can use your future tax refunds to pay down what you owe. If you are owed a refund this year, it will be applied to your debt before you receive anything. This is called offset and happens automatically.
Can I change my payment plan after I set it up?
Yes. Call 1-800-829-7650 to modify the amount, due date, or payment method. You can also request changes online through IRS.gov. Changes usually take effect within one billing cycle.
What if I lose my job or my income drops while I am on a payment plan?
Call 1-800-829-7650 immediately and explain the change. The IRS may lower your payment or temporarily pause it. Do not just stop paying; contact them first so they know you are still committed to the plan.