Review eligibility
Open the IRS payment agreement page and check the current individual plan requirements, fees, and available terms.
Sign in securely
Use the IRS online account process and verify your identity if required. Sole proprietors generally apply as individuals.
Choose an affordable option
Review short-term or monthly options offered for your situation. Check the payment amount, due date, payment method, and total costs.
Save the result and stay current
Keep the approval and agreement details. Make scheduled payments and keep up with required returns and new tax obligations.
Approval is not guaranteed. Interest and applicable penalties generally continue on unpaid balances. If the online options do not fit, ask us about next steps.
Guidance checked October 19, 2026. Follow the current IRS instructions for your tax year.