Short-Term Payment Plan
An IRS plan to pay a balance in 180 days or less, with no setup fee. Penalties and interest still accrue.
Full Definition
A short-term payment plan is an arrangement to pay the amount owed in 180 days or less. The IRS states there is no setup fee for a short-term plan whether you apply online, by phone, by mail, or in person, and notes that only individual taxpayers can apply for one online. Penalties and interest continue to accrue until the balance is paid in full. The IRS states that when a payment plan request is pending it is generally prohibited from levying, and that it will generally not take enforced collection action while a plan is being considered, while a plan is in effect, for 30 days after a request is rejected or terminated, or while an appeal of a rejection or termination is being evaluated.
What to do next
Apply through your IRS online account, which the IRS says is where individuals can set one up, and keep filing on time while the plan runs.
What this page does not say
- The IRS publishes balance thresholds governing who may apply online. They are not restated here: whether a given reader qualifies is an eligibility question, and the IRS tool is the place to answer it.
Sources
- Payment plans; installment agreements — Internal Revenue Service, retrieved 2026-08-20
Last reviewed 2026-08-20 by Tax Resolution Clarity editorial.
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.
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Where to go next
The IRS publishes the rules this page describes. Your own notice governs your dates.