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IRS Payment Plan Checklist

By the Tax Relief Answers editors · Sources checked November 3, 2026 · How we check

The short answer

Before you request an IRS payment plan, the IRS asks you to have every required return filed, know your total balance, pick a monthly amount and a payment day between the 1st and the 28th, and, for direct debit, have your bank routing and account numbers. Individuals who owe $50,000 or less in combined tax, penalties and interest can apply online; others use Form 9465 or call. Each item below comes from the IRS payment plans page, the online payment agreement page or the Instructions for Form 9465 (Rev. December 2026), all read November 3, 2026.

Before you start

• All required tax returns are filed. The IRS payment plans page lists this as a condition for applying online, and the Form 9465 instructions say a request will be denied if any required return has not been filed.
• You are not in bankruptcy and do not have an offer in compromise under review or accepted. In those cases the Form 9465 instructions say to call 800-829-1040 instead of filing the form.
• Your total balance: the amount on your notices, or the amount shown on your return if you filed recently and have no notice yet (online payment agreement page).
• Any other balances not on that notice, including amounts already in a payment plan (Form 9465, line 6).
• How much you can pay now. The instructions say to pay as much as possible to limit penalties and interest (line 8).

For an online application

• An IRS Online Account. The online payment agreement page says you need one to apply online, and a photo ID to create it.
• Bank routing and account numbers if you want direct debit, the lowest fee option ($29 online as of November 2026).
• If someone applies for you: a Form 2848 power of attorney covering every tax period with a balance, filed before they apply.
• Businesses cannot apply online; the IRS page directs them to 800-829-4933.

For a paper request (Form 9465)

• Names and Social Security numbers in the same order as on your return, for a joint return (line 1a).
• Whether your address is new since your last return (line 1b).
• Name and EIN of a sole proprietor business that is no longer operating, if the debt comes from it (line 2).
• The monthly amount you can pay (line 10). If you leave it blank, the instructions say the IRS divides the balance by 72 months.
• The day of the month for payments, from the 1st to the 28th (line 11).
• For direct debit: the 9-digit routing number and an account number of up to 17 characters (lines 12a and 12b). On a joint return both spouses sign, or the direct debit is not approved.
• If you are a low-income taxpayer who cannot use direct debit, the box on line 12c, which makes the setup fee reimbursable when the plan is completed.
• For payroll deduction instead, Form 2159 with your employer's portion signed. The instructions list a $178 fee for it.

After you apply

• Expect an answer usually within 30 days of the request, per the Form 9465 instructions; the IRS may ask for a Form 433-F financial statement. See the Form 433-F checklist.
• Keep enough withholding or estimated payments so future years are paid when you file; the instructions make this a term of the agreement.
• Any refund is applied to the balance, and the regular monthly payment is still due.

Setup fees, interest and the reduced penalty during a plan are covered on the IRS payment plan page.

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