IRS Installment Plans

Short-Term Installment Agreement (STIA)

* Term: Up to 180 days (6 months)

* Payment frequency: Monthly

* Interest: Yes, at the applicable federal short-term interest rate

* Setup fee: $31

* Eligibility: Individuals and businesses with a tax balance of $50,000 or less

Long-Term Installment Agreement (LTIA)

* Term: Up to 6 years (72 months)

* Payment frequency: Monthly or quarterly

* Interest: Yes, at the applicable federal long-term interest rate

* Setup fee: $105

* Eligibility: Individuals and businesses with a tax balance of more than $50,000

Installment Agreement Under Section 946(a)

* Term: Up to 10 years (120 months)

* Payment frequency: Monthly or quarterly

* Interest: Yes, at the applicable federal long-term interest rate

* Setup fee: $225

* Eligibility: Businesses only, with a tax balance of $1 million or more

Partial Payment Installment Agreement (PPIA)

* Term: Indefinite

* Payment frequency: Monthly or quarterly

* Interest: Yes, at the applicable federal long-term interest rate

* Setup fee: $89

* Eligibility: Individuals and businesses with a tax balance that cannot be paid in full within the term of an STIA or LTIA

Direct Debit Installment Agreement (DDIA)

* Term: Any length

* Payment frequency: Monthly

* Interest: Yes, at the applicable federal long-term interest rate

* Setup fee: $52

* Eligibility: Individuals and businesses with a tax balance of $50,000 or less and a valid checking or savings account

Guaranteed Installment Agreement (GIA)

* Term: Any length

* Payment frequency: Monthly or quarterly

* Interest: Yes, at the applicable federal long-term interest rate

* Setup fee: $225 plus $68 for each additional year of the agreement

* Eligibility: Individuals and businesses with a tax balance of more than $50,000. Requires a third-party guarantor who is personally liable for the tax debt.