If you make a payment with your e-file, your payment will be collected right away. Your installment agreement will be accepted if you owe less than $10K and all of the following apply:
- During the past 5 years, you filed and paid on time, and had no other installment agreements
- You can prove that you cannot pay on time
- You agree to pay the full amount within 3 years and to comply with tax laws while the agreement is in effect.
Different ways to apply for an IRS installment plan
