The fastest way to contact the IRS about a payment plan is through their automated phone line or online account
You can reach the IRS by phone at 1-800-829-1040 (individual taxpayers) or 1-800-829-4933 (business taxpayers). Both lines have automated systems that let you set up or modify a payment plan without waiting for a representative. If you call during business hours (Monday through Friday, 7 a.m. to 7 p.m. your local time), you can also speak to a representative directly, though wait times often run 30 minutes or longer.
The IRS also lets you set up a payment plan online through IRS.gov if you have an account with the IRS Online Services portal. This route takes about 15 minutes and gives you a confirmation number immediately. You do not need to call or mail anything if you use the online system.
Mail is the slowest option. If you send a letter to the IRS requesting a payment plan, include your tax year, the amount you owe, and how much you can pay each month. Mail goes to the address on your tax notice. Processing takes 4 to 6 weeks.
Key Takeaways
- Call 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses) to set up a payment plan by phone without a wait using the automated system.
- The IRS Online Services portal at IRS.gov lets you set up a payment plan in 15 minutes if you have an account, and you get a confirmation number right away.
- A representative can answer questions about payment plan terms, but expect 30 minutes or longer on hold during business hours.
- Mailing a request takes 4 to 6 weeks to process and should include your tax year, total amount owed, and proposed monthly payment.
Setting up a payment plan by phone
When you call 1-800-829-1040, the automated system will ask for your Social Security number or employer identification number, the tax year in question, and the amount you owe. The system then calculates what your monthly payment would be based on how long you want to pay. You can choose a timeframe from a few months to up to 72 months for most debts.
The automated system will tell you the monthly payment amount, any setup fee (usually $31 to $225 depending on the plan type), and the total interest and penalties you will owe. You can accept or reject the plan on the spot. If you accept, you get a confirmation number and the plan starts the following month.
If you need to talk to a representative—for example, because you cannot afford the monthly amount the system calculated—call during business hours and ask to speak to someone in the Collection department. They can discuss hardship situations and may lower your monthly payment or extend your timeline. Wait times are typically 45 minutes to over an hour.
Using IRS Online Services to set up a payment plan
Go to IRS.gov and look for "Online Payment Agreement" under the Tools section. You will need to log into your IRS Online Services account. If you do not have one, you can create it using your Social Security number, date of birth, and filing status from your most recent tax return.
Once logged in, select the tax year and amount owed, then choose your payment plan type. The system shows you the monthly payment, setup fee, and total cost. You can review the terms and accept or reject before submitting. The IRS sends a confirmation email and a formal agreement letter by mail within 5 to 7 business days.
This method works best if you know exactly what you owe and can afford the payment the system calculates. If you need to negotiate a lower payment or discuss your situation, you will still need to call a representative after setting up the online plan.
What information you need before you contact the IRS
Have your most recent tax notice in front of you when you call or go online. This notice shows the exact amount you owe, the tax year, and any penalties and interest already added. If you have multiple years of unpaid taxes, the IRS will ask you to set up separate plans for each year or combine them into one plan.
Know how much you can pay each month. The IRS will not accept a plan if your monthly payment is too low to cover the interest and penalties accruing each month. For most people, a payment of at least $25 per month is the minimum, but this varies by the total amount owed.
If you are calling to modify an existing payment plan, have your plan number ready. This number appears on your IRS payment plan agreement letter or on any payment coupons the IRS sent you.
Payment plan types and which one to request
The short-term payment plan is for people who can pay off their debt in 180 days or less. There is no setup fee, and you do not need to make a formal agreement. You simply tell the IRS when you will pay, and they hold off on collection action during that time.
The long-term installment agreement is for people who need more than 180 days to pay. This requires a setup fee ($31 if you pay by direct debit from your bank account, $225 if you pay by check or credit card). The IRS can take up to 72 months to collect, though you can pay faster if you want.
When you call or go online, the system will recommend which type based on what you owe and how much you say you can pay monthly. You can ask for a different plan type if the recommendation does not fit your situation, but a representative will need to approve it.
What happens after you contact the IRS
Once your payment plan is approved, the IRS stops collection calls and letters. Your first payment is due the following month on the date you chose. You can pay by direct debit from your bank account (the cheapest option), by check, by credit or debit card (with a processing fee), or through the IRS payment portal.
The IRS sends you a payment plan agreement letter by mail within 5 to 7 business days. Keep this letter—it shows your plan number, monthly payment amount, due date, and the total you will pay. If you need to change your payment amount or due date later, you can call the IRS or log into your online account to modify the plan.
If you miss a payment, the IRS will send you a notice. One missed payment does not end the plan, but if you miss payments for 3 months in a row, the IRS can cancel the plan and resume collection action. If this happens, call immediately to explain and ask to restart the plan.
Contacting the IRS if you have a specific situation
If you owe taxes from multiple years, call a representative rather than using the automated system. A representative can set up one combined plan or separate plans depending on what works for your budget. The automated system sometimes cannot handle multiple tax years smoothly.
If you are experiencing financial hardship—job loss, medical emergency, or other crisis—tell the representative when you call. The IRS has a hardship program that can lower your monthly payment temporarily or extend your payment timeline. You may need to provide proof of income and expenses, but this is worth exploring if the standard payment would leave you unable to cover basic living costs.
If you have already been contacted by a collection agency or have a wage garnishment or bank levy in place, call the IRS immediately. Setting up a payment plan can stop these collection actions, but you need to act quickly. Ask the representative about the Currently Not Collectible status if you truly cannot pay anything right now—this pauses collection for up to 2 years while you stabilize financially.
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. Once you file, the IRS sends you a bill. You can then set up a payment plan. If you have not filed in multiple years, contact a tax professional or the IRS to discuss filing all back returns before setting up a plan.
What if I cannot afford the monthly payment the IRS calculated?
Call 1-800-829-1040 and ask to speak to a representative in the Collection department. They can lower your monthly payment, extend your timeline to up to 72 months, or discuss Currently Not Collectible status if you have no income. Bring information about your income and monthly expenses to support your request.
Do I have to pay a setup fee for a payment plan?
Only for long-term plans (more than 180 days). The fee is $31 if you pay by direct debit from your bank account, or $225 if you pay by check or card. Short-term plans have no setup fee. Direct debit is the cheapest option and is what the IRS prefers.
How long does it take to set up a payment plan?
Online takes about 15 minutes, and the plan starts the following month. Phone takes 10 to 20 minutes with the automated system, or 45 minutes to over an hour with a representative. Mail takes 4 to 6 weeks. Your first payment is due the month after approval.
Can I change my payment plan after it is set up?
Yes. You can modify your monthly payment amount, due date, or payment method by calling 1-800-829-1040 or logging into IRS Online Services. Changes take effect the following month. If you want to pay off the plan early, you can do so without penalty at any time.