You can view the details of your current payment plan (type of agreement, due dates, and amount to be paid) by logging into the online payment agreement tool. You are entitled to a guaranteed instalment payment agreement if the tax you owed does not exceed $10,000 and: You can choose the day of each month when your payment is due. This can be on or after the first month, but no later than the 28th of the month. For example, if your rent or mortgage payment is due on the 1st of the month, you may want to make your instalment payment on the 15th. If we approve your request, we will inform you of the month and date your first payment is due. If you cannot review an existing instalment payment agreement online, call us at 800-829-1040 (individually) or 800-829-4933 (business). If you have received a notice of delay and are unable to make changes online, follow the instructions in the letter and contact us immediately. Electronic payment is a convenient way to pay your federal taxes online, over the phone for the Electronic Federal Tax Payment System (TVET) or payments by card or from a mobile device. Electronic payment options are available on our payment page and the IRS2Go app. In case of electronic payment, you can plan your payment in advance. You will receive an immediate confirmation after submitting your payment.
With Direct Pay and EFTPS, you can sign up to receive email notifications about your payments. The IRS uses the latest encryption technology to ensure the security and protection of electronic payments. It is fast, easy and much faster than sending a check or payment order. For instalment payment agreements entered into by taxable persons with adjusted gross income for the last fiscal year available, up to or below 250% of the federal poverty guidelines, the IRS waives user fees or reimburses them when certain conditions are met. You can find more information by removing user fees and subsequent refunds. If you do not select the box on line 13c (and do not enter the information in lines 13a and 13b), you indicate that you are able not to make electronic payments by creating a DDIA. Therefore, your user fee will not be refundable after the conclusion of your instalment payment contract. If you are an individual, you can apply online if you (and your spouse, if you file a joint return) have filed all income tax returns in a timely manner in the last five tax years and paid the income tax due and have not entered into a instalment payment agreement for the payment of income tax; As of January 1, 2019, the user fee is $10 for instalment payment agreements recovered or restructured by an online payment agreement (OPA).
You must have noticed the reinstatement or restructuring of the payment contract in instalments by a takeover bid in order to qualify for the reduction of user fees. Low-income taxpayers can be reimbursed under certain conditions. See the terms of modification or termination of a instalment payment contract later. If you believe you qualify for low-income taxpayer status, but the IRS has not identified you as a low-income taxpayer, please read Form 13844: Application for Reduced User Fees for Instalment Payment Contracts PDF for a guide. Applicants must submit the form to the IRS within 30 days from the date of their instalment payment contract, in order to request that the IRS reconsider their status. . . .