Hi, I'm Mary Beth and I work for the IRS. Filing your tax return and paying what you owe on time is always best. But if you can't pay in full, file on time and pay what you can. That will keep your penalties and interest to a minimum. Then, consider a payment plan for the rest of what you owe. By setting up a payment plan online, you have a fast, easy, and secure option to use at your convenience. You will get immediate confirmation that your payment plan is approved. You may qualify for a payment plan if you meet these requirements, including filing your tax returns. If you owe $50,000 or less, and you can pay off what you owe in 72 monthly payments or less, you may qualify. Businesses that owe $25,000 or less from the current and prior calendar year, and can pay off what they owe in 24 monthly payments or less, may also qualify to use the online application. In most cases, you have two options for making your payments. You can pay by direct debit from your bank account or you can mail a check every month. We encourage you to make your payments by direct debit, as it is convenient, secure, and costs less to set up. If you need a payment plan for your taxes, visit irs.gov/opa under the section "What do you need to apply?" You'll find a list of the information needed to use the online application. In addition, have a monthly payment amount and due date in mind. Remember, your payment amount must pay off what you owe in 72 months or less. If you want to set up direct debit, have a cheque handy with your bank routing and account numbers. To get started, go to...