WHAT ARE PAYMENT PLAN COSTS AND FEES? LONG TERM PAYMENT PLAN (PART IV) 

Long term payment plan (Installment Agreement) 

Pay amount owed in monthly payments 

Payment Options 

Option 1: Pay through Direct Debit (automatic monthly payments from your checking account), also known as a Direct Debit Installment Agreement (DDIA). 

Costs: 

· Apply online: $31 setup fee 

· Apply by phone, mail, or in-person: $107 setup fee · Low income: Apply online, by phone, or in-person: setup fee waived 

· Plus accrued penalties and interest until the balance is paid in full 

Option 2: After applying for a long-term payment plan, payment options include: · 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 online: $130 setup fee 

· Apply by phone, mail, or in-person: $225 setup fee · Low income: Apply online, by phone, or in-person: $43 setup fee which may be reimbursed if certain conditions are met 

· Plus accrued penalties and interest until the balance is paid in full 

(IRS Web Site Updated 08/25/22) (TTT 11/01/22)