Simple Payment Plan (Formerly the "Streamlined" Installment Agreement)

The IRS renamed this agreement type. Its Internal Revenue Manual chapter states the subsection title was "Revised ... from Streamlined Installment Agreements to Simple Payment Plans" in the July 2026 revision. Older material, including some letter templates, still says "streamlined" — this page uses the IRS's current name and flags the history rather than picking a side silently.

Timeline

The Internal Revenue Manual states no managerial approval is required, which the IRS distinguishes from agreement types that do require it

Cost

The IRS publishes setup fees that vary by plan type and application method on its payment plans page; this page does not restate the current figures because they change on the IRS's own schedule

How the IRS decides

The Internal Revenue Manual sets the standard as an aggregate unpaid balance of assessment of $50,000 or less, for a qualifying taxpayer type (Individual Master File, Out-of-Business Sole Proprietor, or Business Master File non-Trust Fund), calculated using the IRS's own compliance-suite payment calculator. It does not require a full financial statement or managerial sign-off at this threshold.

Key Takeaways

The IRS's current name is "Simple Payment Plan" — "streamlined" is the name it is moving away from, not a different program
Threshold: $50,000 or less in aggregate unpaid balance of assessment
No full financial statement or managerial approval required at this threshold, the Internal Revenue Manual states
Runs to the Collection Statute Expiration Date rather than a fixed short term

Best For

Individual, out-of-business sole-proprietor, or non-trust-fund business taxpayers whose balance is at or below the published threshold
Taxpayers who want an agreement processed without a full financial statement or managerial approval
Balances too large for the Guaranteed Installment Agreement's $10,000 income-tax-only ceiling, but within this plan's higher threshold

Requirements

1
All required tax returns must be filed
2
The Internal Revenue Manual states the aggregate unpaid balance of assessment must be $50,000 or less; if pre-assessed liabilities are present, their total plus the unpaid balance must also be $50,000 or less
3
The Internal Revenue Manual limits this treatment to Individual Master File taxpayers, Out-of-Business Sole Proprietors, and Business Master File non-Trust Fund accounts
4
Must agree to full payment by the Collection Statute Expiration Date rather than a fixed shorter term

How to Apply for Simple Payment Plan (Formerly the "Streamlined" Installment Agreement)

Confirm the Balance Threshold

Check that the aggregate unpaid balance of assessment (plus any pre-assessed liabilities) is $50,000 or less.

Apply

Apply online, by phone, by mail, or in person using Form 9465 or the IRS Online Payment Agreement tool.

Agreement Processed

The Internal Revenue Manual states no managerial approval and no Collection Information Statement are required when the criteria are met.

Make Payments

Pay according to the agreement until the balance is paid in full or the Collection Statute Expiration Date arrives.

Advantages

The Internal Revenue Manual states managerial approval is not required to grant this type of agreement.
The Internal Revenue Manual states a Collection Information Statement is not required when the account meets these criteria — no Form 433-A, 433-B, or 433-F financial disclosure.
The consumer-facing IRS payment plans page states this can be set up through the IRS's Online Payment Agreement tool for eligible balances.
Available to a wider group than the Guaranteed Installment Agreement — the balance threshold is higher and it is not limited to individual income tax alone.

Disadvantages

Above the $50,000 aggregate-balance threshold, the Internal Revenue Manual directs a full Collection Information Statement and non-simple processing instead.
No fixed short payoff window — the plan can run to the Collection Statute Expiration Date, which is longer than the Guaranteed Installment Agreement's three years.
Penalties and interest continue to accrue on the unpaid balance for the life of the agreement.
Naming is genuinely inconsistent across IRS materials during the transition — some older letters and third-party descriptions still say "streamlined," which can read as a different program to someone comparing sources.

Frequently Asked Questions

Is "streamlined installment agreement" still a real term?

It is the IRS's prior name for what its own Internal Revenue Manual chapter now calls a Simple Payment Plan. The manual's July 2026 revision states the subsection title was "Revised ... from Streamlined Installment Agreements to Simple Payment Plans." Older letters, forms guidance, and third-party writing may still use "streamlined" — they are describing the same underlying agreement type, not a separate one, as best this page can verify against the current manual.

What is the balance threshold?

The Internal Revenue Manual states the aggregate unpaid balance of assessment must be $50,000 or less (including any pre-assessed liabilities). Above that figure, a full Collection Information Statement and non-simple processing apply instead.

Do I need to submit financial information?

The Internal Revenue Manual states a Collection Information Statement is not required when the account meets the criteria for this agreement type. That changes if the balance exceeds the threshold or the account does not otherwise qualify.

Is Simple Payment Plan Right For You?

Read what the IRS publishes about each program. Eligibility is determined by the IRS on your full circumstances.

Take the Quiz

Other Options

OIC

Taxpayers who cannot pay their full tax liability

Payment Plan

Taxpayers with steady income who can afford monthly payments

CNC Status

Taxpayers experiencing severe financial hardship

Penalty Relief

Situations where the same return type was filed on time for the prior three years and no penalty was assessed in that window — the timely compliance history the IRS tests for administrative relief

Pay in Full

Taxpayers who have the funds available now and want to stop interest and penalties from growing further

Short-Term Plan

Taxpayers who can pay the full balance within 180 days and want to avoid any setup fee

Guaranteed IA

Individuals whose income tax liability, excluding penalties and interest, is small enough to meet the published limit

Full-Disclosure IA

Balances above the Simple Payment Plan's aggregate threshold

Appeals / CDP

Someone who disagrees with a specific IRS collection action — a lien filing, a levy, or a rejected/modified/terminated installment agreement

Innocent Spouse

A joint filer who did not know about, and had no reason to know about, errors the other spouse made on a joint return

Injured Spouse

A joint filer whose share of a joint refund was applied to the other spouse's separate debt — back taxes, child support, federal student loans, or other debts subject to offset

Bankruptcy

Understanding, in general terms, what the Bankruptcy Code says determines whether an income tax debt can be discharged

Details

Timeline

The Internal Revenue Manual states no managerial approval is required, which the IRS distinguishes from agreement types that do require it. It does not publish a separate processing-time figure distinct from the standard installment agreement channels.

Costs

The IRS publishes setup fees that vary by plan type and application method on its payment plans page; this page does not restate the current figures because they change on the IRS's own schedule.