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EnglishWhat options does irs.gov offer if I owe taxes and cannot pay in full?
Updated
irs.gov offers several ways to handle a tax debt you cannot pay in full: you can pay what you can now, apply for a payment plan (installment agreement), use the tax debt help tool to see which resolution options fit your situation, or contact the IRS directly to discuss your account. The right choice depends on how much you owe, how soon you can pay, and whether you can cover the full balance within a short period.
Start with the tax debt help tool
The site's "Answer a few questions to find your options to resolve a tax debt" tool is the fastest way to narrow down your choices. You answer questions about your balance and situation, and it points you to the options that apply. This is useful when you are unsure whether you qualify for a payment plan or another arrangement.
Pay what you can now
Even if you cannot clear the full balance, paying part of it reduces the amount that continues to accrue penalties and interest. The Payments section on irs.gov covers making a payment, applying for a payment plan, and finding other options to pay a tax debt. Paying online also creates a record you can reference later.
Apply for a payment plan
If you need more time, a payment plan (installment agreement) lets you pay the balance over time rather than in one lump sum. The payment plan entry point sits alongside the make-a-payment option in the Payments section. Before applying, have your balance, filing status, and bank details ready, since the application asks for them.
Check your account and records first
Before choosing an option, confirm the exact amount you owe. With an IRS account (Individual, Business, or Tax Pro), you can view your balance, payment history, and notices in one place. The site also lets you get transcripts and tax records, which help you verify the debt figure the IRS is using. If you have not created an account, the site explains how.
Contact the IRS for further help
If your situation is more complex — for example, the amount is beyond what a standard payment plan covers — the site directs you to contact the IRS by phone or in person. Phone lines are listed as available 7 a.m. to 7 p.m. local time. Have your account information and a clear picture of what you can pay ready before you call.
Quick comparison
| Option | Best when | What you do on irs.gov |
|---|---|---|
| Pay part now | You can cover some of the balance | Use the Payments section to make a payment |
| Payment plan | You need to spread payments over time | Apply through the payment plan option |
| Tax debt help tool | You are unsure which option fits | Answer the guided questions |
| Contact IRS | Your case is complex or unusual | Call or visit using the contact details provided |
Common sticking points
- Not checking the balance first. The amount on your notice may differ from your current balance; confirm it in your IRS account before applying for a plan.
- Assuming a plan is automatic. You still need to apply and, in most cases, stay current on future filings and payments to keep the agreement.
- Waiting too long. Penalties and interest generally continue until the debt is resolved, so acting sooner usually costs less.
For the most current eligibility rules and application steps, use the tax debt help tool and the Payments section on irs.gov, since those pages reflect the IRS's own guidance.