The main IRS number for payment plans is 1-800-829-1040
The IRS has a dedicated phone line for taxpayers who want to set up a payment plan for taxes owed. Call 1-800-829-1040 during business hours (Monday through Friday, 7 a.m. to 7 p.m. your local time). Have your Social Security number, filing status, and the tax year in question ready before you call. Wait times are often long, especially during tax season (January through April), so consider calling early in the morning or later in the afternoon.
The IRS also offers an automated phone system at the same number where you can set up certain payment plans without speaking to a representative. If you choose the automated route, you will need your tax ID and information about the balance you owe. The system can walk you through a short-term extension (up to 120 days) or direct you to online options for longer-term plans.
Key Takeaways
- Call 1-800-829-1040 to speak with an IRS representative about payment plan options, or use the automated system at the same number.
- The IRS offers short-term extensions (up to 120 days with no setup fee) and installment agreements (monthly payments over several years, with a setup fee of $31 to $225 depending on the method).
- You can also set up a payment plan online through IRS.gov without calling, which is often faster and avoids phone hold times.
- Have your Social Security number, the tax year you owe for, and the total amount owed ready before you call.
- If you cannot pay the full amount even with a plan, you may be able to request Currently Not Collectible status, which temporarily pauses collection while interest and penalties continue to accrue.
Online payment plan setup through IRS.gov
The IRS website offers a tool called the Online Payment Agreement system at IRS.gov. You can set up an installment agreement without calling or mailing forms. Log in with your IRS online account (or create one), enter the tax year and amount owed, and choose your monthly payment amount. The system will show you the setup fee and total interest you will pay over the life of the plan.
The online system works best if you owe $50,000 or less in combined taxes, penalties, and interest. If you owe more, you will need to call the IRS or work with a tax professional. The online process typically takes 15 to 30 minutes and you receive confirmation immediately, so you have proof of your plan right away.
Short-term versus long-term payment plans
A short-term extension gives you up to 120 days to pay in full with no setup fee. This is the fastest option if you can pay the entire balance within four months. You request it by phone or online, and there is no interest charge beyond what already accrued on your original tax debt.
An installment agreement spreads payments over months or years. The IRS charges a setup fee ($31 to $225 depending on whether you pay online, by phone, or by mail) plus interest on the unpaid balance. Most installment agreements run for three to six years, though the IRS will work with you on the timeline based on what you can afford monthly. If you set up the plan online or through automatic bank withdrawal, the setup fee is lower than if you call or mail the request.
What information you need before calling
Gather these documents before you dial 1-800-829-1040:
- Your Social Security number or Individual Taxpayer Identification Number (ITIN)
- Your filing status (single, married filing jointly, etc.)
- The tax year(s) you owe for (for example, 2022 or 2023)
- The total amount you owe, if you know it
- Your current monthly income and expenses (the IRS may ask this to determine what you can afford)
- A phone number where they can reach you
If you have already received a notice from the IRS about the debt, have that letter nearby. It contains the notice number and the exact amount owed, which speeds up the call.
Setup fees and how they are charged
The IRS charges a one-time setup fee when you enter an installment agreement. The amount depends on how you set it up:
| Setup Method | Fee Amount |
|---|---|
| Online through IRS.gov | $31 |
| Automatic bank withdrawal | $31 |
| Phone or mail | $225 |
The fee is usually added to your first payment or to the total amount owed. If your income is below 250 percent of the federal poverty line, you may be able to request a reduced fee of $31 regardless of the method you use. Ask about this when you call or apply online.
If you cannot reach the IRS by phone
IRS phone lines are often busy, particularly from January through April. If you cannot get through, try calling early in the morning (before 9 a.m.) or after 5 p.m. You can also visit an IRS office in person if one is near you. Find the nearest office at IRS.gov under "Contact Us."
Another option is to work with a tax professional — a CPA, enrolled agent, or tax attorney — who can contact the IRS on your behalf. This costs money, but professionals often get through faster and can negotiate payment terms based on your specific situation. If you cannot afford a professional, the IRS offers free tax help through Volunteer Income Tax Assistance (VITA) sites, though VITA primarily helps with filing rather than payment plans.
What happens after you set up a plan
Once your payment plan is approved, you will receive a confirmation letter from the IRS. Keep this letter — it shows the monthly payment amount, the due date, and how long the plan runs. Make your first payment by the date shown in the letter. Payments can be made online, by phone, by automatic bank withdrawal, or by mail.
If you miss a payment, the IRS may terminate the agreement and pursue collection action. If your financial situation changes and you cannot make the monthly payment, contact the IRS immediately to modify the plan. You can also request a temporary pause (Currently Not Collectible status) if you are experiencing severe hardship, though interest and penalties will continue to accrue during that time.
Frequently Asked Questions
Can I set up a payment plan if I have an active IRS levy or wage garnishment?
Yes. In fact, setting up a payment plan often stops a wage garnishment or bank levy. When you enter an agreement, the IRS typically releases existing collection actions. You must keep making payments on time, or the levy may resume.
What if I owe more than $50,000?
You cannot use the online payment agreement system for amounts over $50,000. Call 1-800-829-1040 to speak with a representative, or work with a tax professional. The IRS can still set up an installment agreement, but it requires a phone call or mail submission and may involve a financial statement.
Do I have to pay interest on top of my monthly payment?
Yes. Interest accrues on any unpaid tax balance, whether or not you have a payment plan. The interest rate is set quarterly by the IRS and is currently around 8 percent per year. Penalties also continue to accrue unless you request penalty relief, which the IRS grants in limited circumstances.
Can I change my monthly payment amount after the plan starts?
Yes. If your income changes or you face a new hardship, contact the IRS to modify the agreement. You can request a lower payment (which extends the plan) or a higher payment (which shortens it). Call 1-800-829-1040 or log into your IRS online account to make the change.
What if I cannot afford any monthly payment right now?
You may be able to request Currently Not Collectible status, which temporarily pauses collection activity. Interest and penalties still accrue, and the debt does not go away, but the IRS stops pursuing payment for a set period. Call 1-800-829-1040 and explain your hardship to explore this option.