If you have had an installment agreement in the past five years, you cannot apply for a Guaranteed Installment Agreement.
However, if you have successfully paid your last installment agreement in full, you should still be able to work out a payment plan.
If your balance due is less than $50,000, you can go online to IRS.gov/OPA to apply for an online payment arrangement. The user fees are lower than the traditional installment plan fees.
If that does not work, call the IRS at (800) 829-1040 and speak to a collections representative to work out a payment plan.
