After you file

@Sandria83 If you still owe the IRS, yes, they will offset your refund even if you are on a payment plan.  They will take some or all of your 2024 refund---as much as needed to pay the back tax in full.  You do not have to enter anything on your tax return about this---the IRS knows and will do this automatically.   They will send you a letter a few weeks afterward.

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**