The IRS says in Topic 202, that,
You’re eligible for a Guaranteed Installment Agreement if you are an individual, the tax you owe is $10,000 or less, excluding interest and penalties, and:
- during the past 5 years, you (and your spouse if filing a joint return) have timely filed all income tax returns and paid any income tax due
- during the past 5 years, you (and your spouse if filing a joint return) haven’t entered into an installment agreement for the payment of income tax
- you agree to pay the full amount you owe within 3 years and to comply with the tax laws while the agreement is in effect
- you’re financially unable to pay the liability in full when due.
If you don’t qualify for the above payment plans/installment agreements, you may still be eligible.
However, if you are ineligible for a payment plan through the Online Payment Agreement tool, you may still be able to pay in installments. Individuals can complete Form 9465, Installment Agreement Request. If you prefer to apply by phone, call 800-829-1040 (individual) or 800-829-4933 (business). See, What if I am not eligible or unable to apply or revise a payment plan online? for more info.
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