How to Contact the IRS About Payment Plans

The IRS phone numbers for payment plans depend on what you owe and whether you have already set one up

If you owe federal income tax and cannot pay in full, you can call the IRS to discuss a payment plan. The main number is 1-800-829-1040 for individual tax matters. This line handles questions about setting up a new plan, changing an existing one, or asking about your options. Wait times are typically shorter early in the morning and outside tax season (after April and before January).

The IRS also operates a dedicated line for people who already have a payment plan and need to make a payment or report a change. That number is 1-800-829-1040 as well — the same line routes you to the right department based on what you tell the automated system. Have your Social Security number and the tax year in question ready before you call.

If you owe self-employment tax or have a business, the process is the same, but you may reach a different department. The IRS website also lists a Business and Specialty Tax Line at 1-800-829-4933 for certain business-related payment questions, though individual payment plans typically go through the main number.

Key Takeaways

Call 1-800-829-1040 to set up a new payment plan, change an existing one, or ask what payment options are available to you.
Have your Social Security number, the tax year you owe for, and information about your income and expenses ready before you call.
The IRS offers both short-term plans (120 days or fewer) and long-term installment agreements, and the phone representative can explain which one fits your situation.
If you cannot reach a representative by phone, you can also set up a payment plan online through IRS.gov or by mail using Form 9465.
Payment plans have setup fees that vary based on how you pay and whether you set it up online or by phone, ranging from $31 to $225.

What information you need before calling

The IRS representative will ask you several questions to understand your situation and determine what payment plan option makes sense. Have the following ready: your Social Security number, the tax year or years you owe for, the total amount you owe, your current monthly income, and your monthly expenses (rent, utilities, food, transportation, and other regular costs).

You should also know whether you filed a tax return for the year in question. If you have not filed yet, the IRS cannot set up a payment plan until you do — the representative will explain how to file first. If you have already set up a payment plan and are calling to change it, have your payment plan agreement number or the letter the IRS sent you confirming the plan.

The two main types of payment plans the IRS offers

A short-term payment plan lets you pay what you owe within 120 days without a formal agreement. There is no setup fee if you pay within this window. This option works if you expect to have the money soon — for example, if you are waiting for a bonus or a tax refund that will cover most of the debt.

A long-term installment agreement lets you pay over months or years. The IRS will set up automatic payments from your bank account (called a direct debit), and you pay a setup fee. The fee is lowest if you set up the plan online ($31) or by phone with automatic payments ($225), and higher if you pay by check or money order. The monthly payment amount depends on what you owe and how long you want to take to pay it off.

The representative will ask about your income and expenses to determine whether you can afford a monthly payment. If your expenses are very high relative to your income, the IRS may offer a partial payment plan, where you pay what you can afford each month and the remaining balance is forgiven after a set period — though this is less common and depends on your specific situation.

What happens after you call and set up a plan

Once you agree to a payment plan over the phone, the IRS will send you a confirmation letter within two weeks. This letter shows the monthly payment amount, the due date, and the account number for the plan. Keep this letter — you will need it if you have questions later or if you want to change the plan.

If you set up automatic payments from your bank account, the IRS will begin withdrawing the agreed amount on the date you chose each month. If you chose to pay by check or money order, you will receive instructions on where to send the payment. Do not miss a payment, because if you do, the plan can be cancelled and the full amount becomes due when ready.

If your financial situation changes — you lose your job, your income increases, or you have a major expense — you can call the IRS again to modify the plan. The representative can lower your monthly payment, extend the timeline, or discuss other options. There is usually no fee to change an existing plan.

Alternatives if you cannot reach the IRS by phone

Phone wait times can be long, especially during tax season. If you do not want to wait, you can set up a payment plan online through IRS.gov without calling. Go to the IRS website, find the "Online Payment Agreement" tool, and follow the steps. You will need to provide the same information (income, expenses, tax year owed) and can choose your monthly payment amount and due date. The setup fee is $31 if you use automatic bank payments.

You can also set up a payment plan by mail using Form 9465 (Installment Agreement Request). Print the form, fill it out, and mail it to the IRS address listed in the instructions. This method takes longer — typically four to six weeks — but requires no phone call. Include a check or money order for the setup fee if you are paying by check; if you want automatic payments, the form will ask for your bank account information.

Common mistakes to avoid when setting up a payment plan

Do not assume the payment plan covers penalties and interest. The IRS will continue to charge interest on the unpaid balance while you are on the plan, and penalties may explore if you filed late or did not pay on time. The representative will explain the total amount you will pay by the end of the plan, including interest and penalties.

Do not miss a payment. Missing even one payment can cancel the plan and make the entire remaining balance due when ready. If you know you will miss a payment, call the IRS before the due date to discuss options — they may be able to adjust the plan or give you a short extension.

Do not ignore notices from the IRS. If you receive a letter saying your plan has been cancelled or that you owe additional tax, open it right away and call the IRS. Ignoring notices can lead to wage garnishment or bank levies, which are much harder to reverse than a missed payment plan.

What to expect if you cannot afford the monthly payment the IRS suggests

If the IRS calculates a monthly payment that you cannot afford based on your income and expenses, tell the representative. They can lower the payment amount, but this will extend how long you pay and increase the total interest you owe. In some cases, the IRS may offer a partial payment plan, where you pay a smaller amount each month and the remaining balance is written off after a certain period — though this is uncommon and depends on your specific circumstances.

If you truly cannot afford any payment right now, ask about being placed in "currently not collectible" status. This temporarily pauses collection efforts while you deal with financial hardship, though interest and penalties continue to accrue. You will need to contact the IRS again when your situation improves to resume payments or set up a new plan.

Frequently Asked Questions

Can I set up a payment plan if I still owe for multiple years?

Yes. You can set up one payment plan that covers tax owed for multiple years. The IRS will combine the amounts and calculate a single monthly payment. Tell the representative all the tax years you owe for when you call.

What if I miss a payment on my plan?

Contact the IRS when ready. If you miss a payment, the plan can be cancelled and the full remaining balance becomes due. The IRS may allow you to catch up or modify the plan if you call before the next payment is due. Ignoring a missed payment will result in collection action.

Can I pay off my plan early without a penalty?

Yes. You can pay off the remaining balance at any time without penalty. There is no fee for paying early. If you receive a tax refund while on a payment plan, the IRS will automatically explore it to the balance owed.

Do I need a lawyer or tax professional to set up a payment plan?

No. You can set up a payment plan directly with the IRS by phone, online, or by mail. You do not need to hire anyone. If you have questions about your tax situation, a tax professional can help, but the payment plan itself is straightforward to set up on your own.

How long does it take to set up a payment plan over the phone?

The call typically takes 15 to 30 minutes, depending on how complex your situation is and how long you wait on hold. Have all your information ready to speed up the process. You will receive a confirmation letter in the mail within two weeks.

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.