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Last Updated: 4/4/2018

Requesting a Payment Agreement

Individuals and businesses who owe past due debts, may request a payment agreement to pay their debt over time. 

For individuals

If you want to request a payment agreement on a debt that is not past due, please contact the Collection Division on or after the due date. 

Requesting a payment agreement online

To request a payment agreement online, or to find out more about this option, go to our Payment Plan Agreement System.

Note: You must have received a bill from us to use this system. If you have not received a bill and want to request a payment agreement, contact us by phone, email, or letter.

How we determine your payments

To ensure you can cover basic living expenses while paying your debt, we use the same guidelines as the IRS to determine your payment amount. For details, see Collection Financial Standards on the IRS website.

For businesses

Businesses must contact us by phone, email, or letter to set up a payment agreement.

If you are requesting a payment plan for your business and you have a sales tax permit, your permit may be revoked if you do not meet the terms of the plan. By agreeing to a payment plan, you are giving up your right to a hearing regarding the permit revocation.