The IRS phone number for payment plan questions is 1-800-829-1040

Call 1-800-829-1040 during business hours (Monday through Friday, 7 a.m. to 7 p.m. your local time) to discuss payment plan options with an IRS representative. This is the main IRS customer service line, and it handles both questions about existing payment plans and requests to set up new ones.

The wait time to reach a representative varies by season and time of day. Tax season (January through April) typically has longer waits than other months. If you call early in the morning or late in the afternoon, you may wait less time than during midday hours.

Before you call, have your Social Security number or tax ID, the tax year in question, and any notice from the IRS handy. If you already have a payment plan, have your plan number ready. This information helps the representative locate your account quickly.

Key Takeaways

  • The main IRS phone line is 1-800-829-1040, available Monday through Friday, 7 a.m. to 7 p.m. your local time.
  • You can ask about payment plan options, set up a new plan, or modify an existing one during a single call.
  • Having your Social Security number, tax year, and any IRS notice ready before calling speeds up the process.
  • If you cannot reach someone by phone, you can set up certain payment plans online through IRS.gov without calling.
  • The IRS also offers a payment plan request form (Form 9465) that you can mail if you prefer not to call.

What to expect when you call

When you reach the IRS, a representative will ask you to verify your identity using your Social Security number and date of birth. They will then pull up your tax account and discuss what you owe, when it is due, and what payment plan options fit your situation.

The IRS offers two main types of payment plans: a short-term extension (up to 180 days to pay in full) and an installment agreement (monthly payments over a longer period). The representative will explain the terms, including how much your monthly payment would be, how long the plan lasts, and whether there are setup fees.

If you are calling about a notice of intent to levy or a collection action, tell the representative when ready. These situations may may have access to you for faster processing or different options.

Setting up a payment plan without calling

If you prefer not to call, you can set up a payment plan online through the IRS website at IRS.gov. The Online Payment Agreement tool lets you request an installment agreement without speaking to anyone. You will need your Social Security number, date of birth, and the amount you owe.

The online tool works best if you owe $50,000 or less in combined taxes, penalties, and interest. If you owe more, you will need to call or mail Form 9465 (Installment Agreement Request) to the IRS address shown in your notice.

The online process typically takes 15 to 20 minutes and gives you an when ready confirmation number. Your plan becomes active within one business day in most cases.

Mailing a payment plan request instead

You can also request a payment plan by mailing Form 9465 (Installment Agreement Request) to the IRS address listed in your tax notice. Include a check or money order for the first payment if you want to start payments right away.

Mail the form to the address shown on your notice, not to a general IRS office. The IRS processes mailed requests more slowly than phone or online requests — typically 30 days or longer. If you need a payment plan quickly, calling or using the online tool is faster.

Keep a copy of the form and your mailing receipt. When the IRS receives your request, they will send you a letter confirming the terms of your plan.

Payment plan fees and what they cover

The IRS charges a setup fee for installment agreements. The fee amount depends on how you set up the plan and your income level. As of 2024, setup fees range from $31 to $225, though these amounts can change year to year. The IRS will tell you the exact fee when you call or use the online tool.

The setup fee is usually added to your first payment or to your total balance. Some payment plans also include a monthly user fee if you pay by electronic funds withdrawal (automatic bank debit). The representative will explain all fees before you commit to the plan.

If your income is below a certain threshold, you may be able to request a reduced or waived setup fee. Ask the representative about this when you call.

What happens if you miss a payment

If you miss a payment on your plan, the IRS will send you a notice. You typically have 30 days to make the payment before the plan is terminated. If the plan ends, the full balance becomes due when ready, and the IRS may resume collection action.

If you know you will miss a payment, call the IRS before the due date. The representative can sometimes modify your plan, extend a important date, or work out a temporary arrangement. Calling ahead is much better than missing a payment and waiting for a notice.

If your plan is terminated, you can request a new one, but the IRS may require you to pay a new setup fee.

Other ways to reach the IRS about payments

If you cannot reach the phone line or prefer written communication, you can mail questions to the IRS address on your notice. You can also visit an IRS office in person if one is near you. The IRS website (IRS.gov) has a locator tool to find the nearest office and its hours.

The IRS also offers a payment plan request through its mobile app and through third-party payment processors if you want to pay by credit card or debit card. These processors charge a convenience fee on top of any IRS fees.

Frequently Asked Questions

Can I set up a payment plan if I owe more than $50,000?

Yes, but you cannot use the online tool. You will need to call 1-800-829-1040 or mail Form 9465 to the address on your notice. The IRS can set up installment agreements for amounts over $50,000, though the terms and fees may differ from smaller amounts.

How long does it take to get approved for a payment plan?

If you call or use the online tool, you get approval the same day or within one business day. If you mail Form 9465, approval typically takes 30 days or longer. The IRS will send you a letter confirming your plan terms and your first payment due date.

What if I cannot afford the monthly payment the IRS suggests?

Tell the representative when you call. They can adjust the monthly amount or extend the plan length, though a longer plan means you pay more interest and penalties over time. The IRS also has hardship programs if your income is very low.

Do I have to pay the setup fee upfront?

No. The setup fee is usually added to your first payment or spread across your monthly payments. Ask the representative how it will be handled when you call or set up the plan online.

Can I change my payment plan after it starts?

Yes. Call 1-800-829-1040 to modify your plan, change your payment amount, or switch payment methods. You may be charged a modification fee, which the representative will explain before making changes.