WHAT ARE PAYMENT PLAN COSTS AND FEES? CHANGE AN EXISTING PAYMENT PLAN (PART V) 

Change an existing payment Plan 

Payment Options 

· Pay through Direct Debit (automatic monthly payments from your checking account), also known as a Direct Debit Installment Agreement (DDIA). · Make monthly payment directly from a checking or savings account (Direct Pay) (Individuals only) 

· Make monthly payment electronically online or by phone using Electronic Federal Tax Payment System (EFTPS) (enrollment required) 

· Make monthly payment by check, money order or debit/credit card 

Fees apply when paying by card 

Costs: 

· Apply (revise) online: $10 fee 

· Apply (revise) by phone, mail or in-person: $89 fee Low income: 

· Apply (revise) online: $10 fee, which may be reimbursed if certain conditions are met 

· Apply (revise) by phone, mail or in-person: $43 fee, which may be reimbursed if certain conditions are met 

o $0 fee for changes made to existing Direct Debit installment agreements 

Note: If making a debit/credit card payment, processing fees apply. Processing fees go to a payment processor and limits apply. 

(IRS Web Site Updated 08/25/22) (TTT 11/08/22)