Additional information on IRS Payment Plans (Part IX)
HOW DO I MANAGE MY PLAN TO AVOID DEFAULT?
In order to avoid default of your payment plan, make sure you understand and manage
-Pay at least your minimum monthly payment when it’s due.
-File all required tax returns on time and pay all taxes in-full and on time (contact
the IRS to change your existing agreement if you cannot).
-Your future refunds will be applied to your tax debt until it is paid in full.
-Make all scheduled payments even if the IRS apply your refund to your account
-When paying by check, include your name, address, SSN, daytime phone number,
tax year and return type on your payment.
-Contact the IRS if you move or complete and mail Form 8822, Change of
-Confirm your payment information, date and amount by reviewing your recent
statement or the confirmation letter you received. When you send payments by
mail, send them to the address listed in your correspondence.
There may be a reinstatement fee if your plan goes into default. Penalties and interest
continue to accrue until your balance is paid in full. If you received a notice of intent to
terminate your installment agreement, contact us immediately. The IRS will generally not
take enforced collection actions :
-When a payment plan is being considered;
-While a plan is in effect;
-For 30 days after a request is rejected or terminated, or
-During the period the IRS evaluates an appeal of a rejected or terminated
(IRS Web Site Updated 08/25/22) (TTT 01/17/23)