IRS Office Visit Guide
How to set up an IRS payment plan or pay in person
Short-term and long-term installment agreements, setup fees, how to pay at a TAC by check, money order or cash, and what happens if you miss a payment.
If you cannot pay a tax bill in full, the IRS would rather set up a plan than chase you. Payment agreements are approved automatically for most balances, interest keeps accruing but penalties are reduced, and collection action stops while the plan is active.
Fastest route: the Online Payment Agreement on irs.gov. Approval is instant for most individual balances under $50,000.
Short-term plan
Up to 180 days to pay in full. No setup fee. Interest and the failure-to-pay penalty continue until the balance is zero. Available online, by phone or at a TAC.
Long-term plan (installment agreement)
Monthly payments beyond 180 days. There is a setup fee, which is lowest when you pay by direct debit and can be waived or reimbursed for low-income taxpayers. The failure-to-pay penalty is cut in half while the agreement is in good standing.
Setting it up at a TAC
Book through 844-545-5640 and bring every outstanding notice, your latest filed return, and bank account details if you want direct debit. The representative can set up either plan type and, for larger balances, help with the financial information forms the IRS requires. Bring a realistic monthly number — defaulting on a plan is worse than asking for a lower payment upfront.
Paying in person
Check or money order
Every TAC accepts checks and money orders payable to United States Treasury. Write your SSN or ITIN, the tax year and the form number (for example "2025 Form 1040") on the memo line. Many offices have a secure drop box for this that does not require an appointment.
Cash
Only some TACs accept cash, always by appointment, and always in exact change — they do not keep a cash drawer. The office pages on this site show whether each location accepts cash. The IRS also has retail partners where you can pay cash with a barcode generated online, up to a daily limit.
Other ways to pay
- Direct Pay from a bank account on irs.gov, free
- Debit or credit card through an authorized processor, with a processing fee
- EFTPS for businesses and recurring payments
- Payroll deduction through your employer with Form 2159
If you miss a payment
The IRS sends a notice of intent to terminate. You have 30 days to catch up or contact them. One missed payment rarely ends the plan if you act on the notice; ignoring it does.
Frequently asked questions
Can I change the amount later?
Yes, online or by phone, as long as the balance is still paid within the agreement term (generally 72 months).
Will a lien be filed?
For balances under $50,000 on a direct debit agreement, usually not. Above that, or on a non-debit plan, the IRS may file a lien even while the plan is active.
What if I cannot afford any payment?
Ask about Currently Not Collectible status or an Offer in Compromise. Both require financial disclosure and a TAC representative can explain the forms, though the decision is made elsewhere.