IRS Payment Plan Calculator | What Is My IRS Letter?

Can I get an IRS payment plan?

Your payment options include paying in full, a short-term plan of 180 days or less, or a long-term plan with monthly payments. Interest and some penalties keep being added until the balance is paid in full.

Payment plan estimator

Which IRS payment plans fit, and what they cost

For individuals.

1. Total you owe, including penalties and interest

2. How much of that is income tax, without penalties and interest (optional)

3. Your collection statute expiration date, if you know it (optional)

4. Have you filed all required tax returns?

5. In the past five years, did you file and pay all your income tax returns on time?

6. Have you had an IRS payment plan in the past five years?

7. How you would pay and apply

My adjusted gross income is at or below 250% of the federal poverty level

Estimate only. The IRS decides which plan you get and the payment it will accept. Monthly amounts here leave out the penalties and interest that keep adding up, so the real payment will be higher. Terms and disclaimer

Your options

Your payment options include paying in full, a short-term plan of 180 days or less, or a long-term plan with monthly payments. As an individual, you may qualify to apply online for a short-term plan if you owe less than $100,000 in combined tax, penalties and interest. You may qualify to apply online for a long-term plan if you owe $50,000 or less in combined tax, penalties and interest and have filed all required returns. Interest and some penalties keep being added until the balance is paid in full. If you filed on time, the failure to pay penalty drops to 0.25% per month while an approved plan is in effect.

Setup fees

A short-term plan has no setup fee. A long-term plan paid by direct debit costs $29 to set up online, or $107 by phone, mail or in person. A long-term plan paid another way costs $69 to set up online, or $178 by phone, mail or in person. For low-income taxpayers, the fee is waived with direct debit, and is $43 otherwise, which may be reimbursed. Low income means adjusted gross income at or below 250% of the federal poverty level.

Simple Payment Plans

IRS collection staff may grant a Simple Payment Plan when the assessed balance is $50,000 or less. The plan must pay everything, including penalties and interest, by the collection statute expiration date. A financial statement is not required for that plan. Before accepting any agreement, the IRS checks that you have filed all required returns and are current on withholding or estimated tax payments. It replaced the older streamlined plan rules, including the 72-month minimum payment rule.

Guaranteed installment agreements

The IRS must accept a guaranteed installment agreement if you owe $10,000 or less in income tax, not counting penalties and interest, and meet the other conditions. You must not have failed to file or pay in the past five years, and must not have had a payment plan in that time. You must agree to pay in full within three years or before the collection statute date, whichever is earlier.

Sources

Checked October 26, 2026.