0224 Publ 5179 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5179.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Paying your taxes in full and on time is always best because it avoids unnecessary penalties and interest. If you can’t pay the full amount, you may want to consider a payment agreement to pay your liability in installments.

If you own a business, owe $25,000 or less in combined payroll and most other business taxes, penalties and interest, and can pay the full amount within 24 months, you can request a payment agreement online using the Online Payment Agreement application. There’s no need to call or write the IRS because you can make the request directly from your computer and you will know immediately if your request is approved. It’s easy, and your personal information is safe and secure.

You can even set up a Direct Debit Installment Agreement, which allows for automatic debits from your checking account for the agreed amount. This means there are no checks to write and mail, and no late or missed payments that could lead to additional penalties. As of July 1, 2024, the $69 fee to establish an installment agreement is reduced to $22 for Direct Debit Installment Agreements.

To apply for a payment plan, or get more information, go to IRS.gov/payments and follow the three easy steps to submit your application.

» You owe $25,000 or less in combined business tax, penalties and interest,

» If payroll taxes are owed, the liabilities are for the current or prior calendar year, » Agreements with liabilties between $10,001 and $25,000 must be a Direct Debit Installment Agreement, » Filed all required returns, and » Can pay the full amount within 24 months.

• Employer identification number and

the date it was assigned

• Business address

• Tax form and period

• Amount owed » Also, be ready to provide the highest amount you can pay, and when you can pay it.

» If you have filed a return and received a bill from the IRS gather your:

• Employer identification number and

the date it was assigned

• Caller identification number, shown

on the upper right side of the bill » If you are interested in a Direct Debit Installment Agreement, you will also need your bank routing and account numbers. » If you recently filed a return, owe taxes and have not received a bill from the IRS gather your:

» and receive immediate notification of approval!

» Consider system availability for any application:

• Mon-Fri, 6am-12:30am, ET

• Sat, 6am-10pm, ET

• Sun, 6pm-midnight, ET

Publication 5179 (Rev. 2-2024) Catalog Number 67087N Department of the Treasury Internal Revenue Service www.irs.gov