0525 Publ 6103 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6103.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Most taxpayers who can’t pay their taxes in full by the tax deadline qualify for a payment plan to pay off their remaining balance over time.

The quickest and easiest way to set up a payment plan is through the online payment agreement, available on IRS.gov/paymentplan . Setup fees may apply.

• Extending the time to pay will increase applicable interest and penalties. Taxpayers can pay their balance due in full by visiting the Make a payment page on IRS.gov.

Once the online application is complete, the taxpayer is notified immediately whether their payment plan is approved. Approved payment plans protect accounts from enforcement action and future collection notices while they remain in good standing.

Anyone who does not 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. Taxpayers 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 anything, it may delay collection until the taxpayer’s financial condition improves.

Taxpayers can get details on these options and more at Get help with tax debt on IRS.gov, or by contacting the IRS using the information on their most recent notice.

Publication 6103 (5-2025) Catalog Number 95778D Department of the Treasury Internal Revenue Service www.irs.gov