No, you do not need to file
first. You can file Form 9465 (Installment
Agreement Request) with your return when you e-file.
Please take a look at the
following information on how to file the request:
https://ttlc.intuit.com/replies/4062611
If you file your return
first, you will need to go to the link below to access the form and
instructions. You will need to complete
the form, following the instructions, and mail to the IRS. The address is included in the instructions.
https://www.irs.gov/uac/about-form-9465
