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Payment Plan (Individuals) - About

Payment Plan (Individuals) - About

About Installment Agreements

If you can't pay your tax bill, you may be eligible to make monthly payments by applying for an Installment Agreement (IA).

We will always ask you to immediately pay your tax liability, including interest and penalties, in full. We encourage you to borrow from private sources to do so.

We encourage you to make the largest monthly payment possible. Your tax liability will continue to accrue interest and applicable penalties until paid in full.

Future state and federal tax refunds—We will keep any state tax refund you are due and apply it to your balance. This action does not replace your monthly payment.  We may also submit your account to the Federal Treasury Offset Program. In that case the federal tax refund you would have received is used to pay all or a portion of a state income tax debt you owe. If the full amount owed is not paid in one year, we may offset future federal tax refunds to satisfy your tax debt.

Record a notice of state tax lien—We may record a lien to protect the state’s interest until your balance is paid in full.  This may affect your credit report.

Our decision

If your request is accepted:

  • We will send you a notice confirming:
    • Your monthly payment amount.
    • Your monthly payment due date including the first payment due date.
  • If you do not comply with the terms and conditions, we will send you a notice of intent to terminate your IA. The notice will be sent thirty (30) days prior to termination and give the reason for such action.

If your request is rejected:

  • We will send you a notice informing you of the rejection of your IA request.
  • You may request, in writing, an independent administrative review of the rejection of your IA request. You must send your written request to the Taxpayers' Rights Advocate for a review within 30 days of the rejection of your IA request, otherwise collection actions may resume.

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Last Updated: 12/28/2017

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