Installment Agreements
Structured Payment Plans for Tax Debt
For taxpayers who cannot pay their tax liability in full, we negotiate favorable installment agreements tailored to your financial situation. We structure agreements to minimize monthly payments while maximizing taxpayer protections.
AI Summary
An IRS Installment Agreement allows taxpayers to pay their debt over time. Properly structured plans can stop levies, prevent liens, and provide a sustainable path to tax compliance.
Stop IRS Collection Actions
Get a payment plan that works for your budget
Real Results: Client Success Story
"Restaurant owner facing $42K in payroll taxes. IRS demanded $1,750/month which would have closed the business. We documented allowable expenses, negotiated a 72-month streamlined agreement at $585/month, and the business survived."
*Illustrative scenario. Monthly payment amounts depend on total balance, income, allowable expenses, and agreement type. Results vary based on individual circumstances.
Do You Qualify? Quick Self-Assessment
You're likely eligible for an installment agreement if:
Almost everyone qualifies for some type of installment agreement. The question is getting the lowest possible monthly payment. That's where we help.
Types of IRS Payment Plans
Short-Term Payment Plan (180 Days)
Pay your full balance within 180 days. No setup fee — the fastest and cheapest option if you can swing it.
- No setup fee
- Balance must be under $100,000
- Full balance paid within 180 days
Long-Term Payment Plan (Installment Agreement)
Monthly payments over time. A setup fee applies unless you qualify for a low-income waiver.
- Balance must be under $50,000
- Monthly payments required
- Setup fee applies (waived for low-income)
Guaranteed Installment Agreements (GIA)
The IRS must accept if criteria are met. Available when tax liability (excluding penalties and interest) is $10,000 or less, the taxpayer has filed all returns, and can full pay within 36 months.
- Tax liability $10,000 or less
- All returns filed
- Full pay within 36 months
Streamlined Installment Agreements
No financial statement required (Form 433). Direct Debit preferred but not required. Simplified processing for qualifying taxpayers.
Partial Payment Installment Agreements (PPIA)
When even the maximum monthly payment cannot satisfy the debt within the CSED, we negotiate PPIAs that allow partial satisfaction. These are reviewed every two years for changed circumstances.
- Pay less than full amount
- Balance may expire at CSED
- Reviewed every 2 years
In-Business Trust Fund Express
For employers with payroll tax liabilities under $25,000 who can full pay within 24 months. Streamlined processing without full financial disclosure.
- Payroll tax under $25,000
- No Form 433 required
- 24 months to pay
How Monthly Payments Are Calculated
The IRS uses your balance divided by 72 months as a baseline monthly payment. You can request lower payments if you demonstrate financial hardship through allowable expense documentation.
Example: $36,000 balance ÷ 72 = $500/month baseline. A tax professional can often negotiate lower by documenting allowable living expenses using IRS National and Local Standards.
How to Apply for an IRS Payment Plan
Online at IRS.gov
Fastest method. Most taxpayers get instant approval. Available for individuals with balances under $50,000 who have filed all returns.
By Phone
Call the IRS directly at 1-800-829-1040. Expect long hold times. A tax professional can call on your behalf as your authorized representative.
Form 9465
File Form 9465 (Installment Agreement Request) by mail or attach it to your tax return. Used when you don't qualify for the online tool.
What Happens If You Miss Payments
Missing even one payment can put your installment agreement at risk. Here's what happens:
Your agreement may default
The IRS sends CP523 — Installment Agreement Termination Notice — giving you 30 days to reinstate.
The IRS may file a federal tax lien
A lien attaches to all your assets (real estate, vehicles, financial accounts) and damages your credit.
IRS sends CP523 — Installment Agreement Terminated
Once terminated, the IRS can resume full collection activity — bank levies, wage garnishment, and property seizure.
If you miss a payment, contact a tax professional immediately — most agreements can be reinstated with a single payment and a call to the IRS before the 30-day window closes.
Financial Hardship Provisions
We structure agreements to minimize monthly payments while maximizing taxpayer protections:
Professional Standards & Authority
Need a Payment Plan?
Let us negotiate the most favorable terms possible. We protect your assets and minimize your monthly payment while keeping you compliant with the IRS.
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