Issue Number: Tax Tip 2025-29
The IRS has options to help taxpayers pay their tax bill
Tax returns for 2024 were due on April 15, 2025, with exceptions for taxpayers in a disaster area, combat zone or living and working abroad. Taxpayers who couldn’t pay their tax bill by the deadline shouldn’t panic – the IRS is here to help. There are several options to help taxpayers meet their obligations.
Help for taxpayers who can’t pay in full
The IRS has options available to help those who owe a tax obligation and can’t pay all or part of it. Those struggling to meet their tax obligation may consider these options to resolve their tax bill.
Online payment plan options
Most individual taxpayers qualify for a payment plan. The quickest and easiest way to set up a payment plan is through the Online payment agreement, available on IRS.gov. Setup fees may apply.
- Short-term payment plan – The total balance owed is less than $100,000 in combined tax, penalties and interest. This gives a taxpayer up to 180 days to pay their balance in full.
- Long-term payment plan – New Simple payment plan criteria make it easier and more accessible to enter a long-term payment plan when the total balance owed is less than $50,000 in combined tax, penalties and interest. Taxpayers may pay in monthly payments for up to the collection statute, usually 10 years. Payments may be set up using direct debit (automatic bank withdrawal), which eliminates the need to send in a payment each month, saves postage costs and reduces the chance of default. Taxpayers should remember that extending the time to pay will increase the applicable interest, penalties and fees.
Once the online application is complete, the taxpayer is notified immediately whether their plan is approved. There’s no paperwork and no need to call, write or visit the IRS.
Other payment options
Anyone who cannot qualify for an online payment plan can explore other options, such as:
- Offer in compromise – Some taxpayers qualify to settle their tax liabilities for less than the total amount owed by submitting an Offer in Compromise. should use the Offer in Compromise Pre-Qualifier tool on IRS.gov to see if they qualify.
- Temporary delay of collection – Taxpayers can contact the IRS to request a temporary delay of the collection process. If the IRS determines that the taxpayer is unable to pay, it may delay collection until the taxpayer’s financial condition improves. Penalties and interest continue to accrue until the full amount is paid.
Taxpayers can get details on these options and more by reviewing Tax Topic 202, Tax payment options, on IRS.gov, or by contacting the IRS using the information on their most recent notice.
Beware of scams
The IRS will not call, text or contact anyone via social media to demand immediate tax payment. Instead, the agency usually contacts taxpayers by mail with a bill, letter or notice explaining what they owe and how to question or appeal any amount due. See information on scams on IRS.gov.
Any taxpayer who is unsure whether they have an unpaid IRS bill can view their tax information using their Individual Online Account on IRS.gov.
Penalty relief to eligible taxpayers
Taxpayers may qualify for penalty relief if they tried to comply with tax laws but were unable due to circumstances beyond their control.
More information
Topic no. 653, IRS notices and bills, penalties, and interest charges
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