IRS Payment Plan

Plan Option Costs

Pay now (Pay in full the amount you owe in one payment)

Pay amount owed in full today by automatic payment from your checking account or by check, money order or debit/credit card.

Fees apply when paying by card.

  • Apply online: $0 setup fee
  • Apply by phone, mail, or in-person: $0 setup fee
  • No future penalties or interest

Short-term payment plan (120 Days or Less)

Pay amount owed by automatic payment(s) from your checking account or by check, money order or debit/credit card.

Fees apply when paying by card.

  • Apply online: $0 setup fee
  • Apply by phone, mail, or in-person: $0 setup fee
  • Plus accrued penalties and interest until the balance is paid in full

Long-term payment plan (installment agreement) (paying in more than 120 days through automatic withdrawals)

Pay amount owed through direct debit (automatic payments from your checking account). Also known as a Direct Debit Installment Agreement (DDIA).

  • Apply online: $31 setup fee
  • Apply by phone, mail, or in-person: $107 setup fee
  • Low income: Apply online, by phone, mail, or in-person: $31 setup fee waived.
  • Plus accrued penalties and interest until the balance is paid in full

Long-term payment plan (installment agreement) (paying in more than a 120 days)

Pay amount owed using a different — non-Direct Debit — electronic method of payment such as Direct Pay or debit/credit card. May also pay by check or money order. Visit the Payments page to view all payment options.

Fees apply when paying by card.

  • Apply online: $149 setup fee (low income: $43 setup fee that may be reimbursed if certain conditions are met)
  • Apply by phone, mail, or in-person: $225 setup fee (low income: $43 setup fee that may be reimbursed if certain conditions are met)
  • Plus accrued penalties and interest until the balance is paid in full

Change an existing payment plan: Restructure or reinstate

  • Apply online or by phone, mail or in-person: $89 fee
  • Low income:
    • Apply online, by phone, mail or in-person for changes to payment plans not paid through automatic payments from bank account: $43 fee that may be reimbursed if certain conditions are met.
    • Apply online, by phone, mail or in-person for changes to payment plans paid through electronic debit payments in a Direct Debit Installment Agreement option: $0 fee

Courtesy of irs.gov

Phone: 404.600.1040
Fax: 888.552.0799
558 Old Norcross Road Suite 106
Lawrenceville, GA 30044