Online Payment Agreement (OPA) Application

Paying your taxes in full and on time avoids unnecessary penalties and interest. However, if you cannot pay your taxes in full, you may request a payment agreement.

Individuals who owe $25,000 or less in combined tax, penalties, and interest can use the OPA application to request a payment agreement. This application will allow you or your authorized representative (Power of Attorney) to qualify, apply for an installment agreement, and receive immediate notification of approval. However there may be times when you will need to mail in paperwork or speak with us before we can determine your eligibility for an installment agreement. If that is the case, the OPA application will give you an address or a toll-free phone number to reach us.

NOTE: The OPA uses the terms installment agreement and payment agreement/plan interchangeably.
For security purposes, you will automatically be logged out of OPA after 20 minutes of inactivity per page. Please be sure to gather all the necessary information so that you are not automatically logged out of OPA before completing the required information. If you have difficulty entering the data required, please call the IRS at the number listed under “When should I call the toll-free number.“

Important: DO NOT use the back button in your browser window when making an Online Payment Agreement. If you use the back button you will lose any data you have entered and will need to start the agreement process over.

Enter Online Payment Agreement Application

See the resource box below for links to Frequently Asked Questions about the Online Payment Agreement Application.