Each tax year is accounted for separately, but the IRS will generally apply payments to the oldest year first.
If you already have an installment agreement with the IRS, you can apply to revise your existing IRS installment agreement to add any remaining tax for 2024. See this IRS webpage for details.
From IRS Topic 202:
If you can't pay in full immediately, you may qualify for additional time --up to 180 days-- to pay in full. There's no fee for this short-term payment plan. However, interest and any applicable penalties continue to accrue until your liability is paid in full. Individuals may be able to set up a short-term payment plan by using the Online Payment Agreement application or by calling us. Businesses must call for a short-term payment plan. Check the hours of availability.
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