Setting Up the IRS Installment Agreement Online

Cómo establecer un plan de pagos del IRS

Si debe más impuestos de los que puede pagar en este momento, el IRS ofrece opciones de acuerdos de pago. Sin embargo, es importante entender que independientemente de su razón para pagar impuestos tarde, el IRS cobrará intereses y multas por pagos tardíos de impuestos.

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Si debe impuestos atrasados y no encuentra otra solución (como un préstamo bancario u otra opción de financiación), puede solicitar un "Acuerdo de pago en línea" con Hacienda.

 

¿Qué es un acuerdo de pago en línea?

Los particulares y las empresas con impuestos atrasados pueden solicitar el establecimiento de un acuerdo de pago. Esta solicitud puede realizarse presentando Formulario 9465 completado (Solicitud de acuerdo de pago a plazos) o solicitando un acuerdo de pago en línea.

NOTA: Debe presentar todas las declaraciones de la renta requeridas antes de poder solicitar cualquier acuerdo de pago.

Para solicitar un acuerdo de pago en línea, debe cumplir ciertos requisitos de elegibilidad. Las personas físicas no pueden deber más de $50.000 en impuestos sobre la renta, multas e intereses combinados. Las empresas no pueden deber más de $25.000 en impuestos sobre nóminas. Los contribuyentes que reúnan los requisitos pueden solicitar un acuerdo de pago en línea a través de la página web Sitio web IRS.gov.

If you are not eligible for an online payment agreement, use Form 9465 to make your request. This includes individuals who owe more than $50,000 and businesses that owe more than $25,000. Taxpayers using Form 9465 must also file a Collection Information Statement (El Formulario 433-A, el Formulario 433-B, o el Formulario 433-F), which will help the IRS determine how your outstanding tax liability can be satisfied.

Tipos de acuerdos de pago en línea

Existen dos opciones principales a la hora de solicitar un acuerdo de pago en línea. Puede solicitar el establecimiento de un plan de cuotas mensuales o (en algunas circunstancias) puede solicitar una prórroga a corto plazo del plazo para pagar.

Plan de cuotas mensuales

This option allows you to pay your tax balance in monthly installments, rather than all at once. When you request an installment plan, you are agreeing to make the monthly payments on time. You are also agreeing to meet all future tax obligations, which means that you must have enough tax withheld (or make estimated tax payments) so your tax liability for future years is fully paid when you file your tax return.

Puede realizar los pagos a plazos mediante cheque, giro postal, tarjeta de crédito, domiciliación bancaria o deducción en nómina. Después de que Hacienda reciba cada pago, le enviará un aviso indicando el saldo restante, así como la fecha de vencimiento y el importe del próximo pago. Sin embargo, no recibirá un aviso si elige que sus pagos se retiren automáticamente de su cuenta bancaria (mediante domiciliación bancaria) - en este caso, su extracto bancario se considera su registro de pago.

RELACIONADO: Opciones de pago de impuestos federales

Si no realiza los pagos a tiempo, o si presenta una futura declaración de la renta sin pagar el saldo adeudado, incurrirá en un incumplimiento de su acuerdo. Es probable que el IRS tome medidas coercitivas para cobrar la totalidad de su deuda tributaria, como la presentación de un Aviso de embargo de impuestos federales o colocando un exacción fiscal sobre su propiedad. Por lo tanto, es posible que desee establecer un acuerdo de domiciliación bancaria para evitar el incumplimiento de cualquier pago.

Tenga en cuenta que un acuerdo de pago a plazos no es lo mismo que un 'Oferta de compromiso.' Para más información, visite nuestro Alivio de deudas fiscales página.

Acuerdo de pago a corto plazo

If you owe the IRS less than $100,000 in combined taxes, penalties, and interest, you might qualify for what’s called a short-term payment agreement. Think of it as a grace period that gives you a little extra breathing room to get your balance paid off without having to officially enter into a full installment agreement. With a short-term agreement, you’ll have up to 120 days — that’s about four months — to pay everything you owe.

The best part? If you can pay off your full balance within those 120 days, you don’t have to pay the setup fee that usually comes with a long-term payment plan. That can save you a chunk of money, especially since regular installment agreements charge setup fees that can range from $31 to over $100 depending on how you pay.

Setting one up is pretty simple. You can either call the IRS directly at 1-800-829-1040 and talk to a representative, or you can request it online through the IRS website at IRS.gov. If you’re doing it online, you’ll need to create an IRS account if you don’t already have one, but once you’re logged in, it’s a fairly quick process.

One thing to keep in mind: even with a short-term agreement, penalties and interest will keep adding up until you pay your full balance. So the faster you knock it out, the less you’ll end up paying overall. If you think you’ll need longer than 120 days, you might be better off setting up a traditional installment plan from the start to avoid any issues down the road.

To request a short-term extension, call the IRS at 1-800-829-1040 or apply online through the Sitio web IRS.gov.

Contratos a plazos: Comisiones de apertura

The IRS will let you know whether your request is approved or denied, usually within 30 days after you apply. If your request is approved, the IRS will send you a notice containing the details of your payment agreement – plus a bill for the setup fee. It costs $120 to set up a monthly installment agreement (whether or not you apply online), but that fee drops to $52 if you make your payments using Direct Debit.

Si sus ingresos son inferiores a un determinado nivel, puede optar a una reducción de la tasa de establecimiento de $43. Hacienda le indicará si tiene derecho a la tasa reducida. Si no ha recibido ninguna indicación, puede solicitar la tasa reducida presentando Formulario 13844 (Solicitud de reducción de la tasa de usuario para contratos a plazos).

Los contribuyentes que se acojan al acuerdo de pago a corto plazo (120 días para pagar la totalidad) no están obligados a pagar una tasa de apertura.

Para más información sobre los planes de pago del IRS, consulte el Instrucciones para el formulario 9465 (Solicitud de acuerdo de pago a plazos).

FAQ: Setting Up an IRS Installment Agreement Online

1. Who qualifies to set up an IRS installment agreement online?
If you owe $50,000 or less in combined taxes, penalties, and interest and you’ve filed all your tax returns, you’re eligible to set up a long-term payment plan online. If you owe less than $10,000, you’re almost guaranteed approval as long as you stick to the basic rules. If you owe more than $50,000, you can still apply, but you’ll probably need to submit more paperwork and can’t use the simple online system.

2. What do I need before applying for an online payment plan?
You’ll want to have a few things handy to make the process fast and easy. You’ll need your name exactly as it appears on your most recent tax return, your filing status, your address, and a valid email address to create or log into your IRS account. It also helps to know how much you currently owe and your bank account information if you want to set up automatic payments.

3. How much does it cost to set up an online installment agreement?
The fee depends on how you plan to pay. If you set up automatic direct debit payments from your bank account, the setup fee is lower, around $31. If you choose to pay manually each month, the setup fee is about $130. Low-income taxpayers might qualify for a reduced fee or even get the setup fee waived altogether if they meet certain guidelines.

4. Can I pick the amount I want to pay each month?
You do get some say in how much you pay, but the IRS has to approve it. They expect you to pick an amount that will fully pay off your balance within the agreed timeline, usually 72 months or less. If your proposed monthly payment is too low to clear your debt in time, the IRS might either reject the plan or request financial information to decide if you qualify for a longer term.

5. What happens if I miss a payment on my plan?
Missing a payment can cause serious problems. If you skip one, the IRS might cancel your entire agreement after giving you a warning. Once canceled, they can move forward with collection actions like levies or wage garnishments. If you know you’re going to miss a payment, it’s better to contact the IRS right away and try to modify your agreement instead of just letting it lapse.

6. Can I change my payment plan after it’s set up?
Yes, you can make changes to your plan if you need to. You can update your monthly payment amount, switch your due date, or even change how you make your payments by logging into your IRS online account. If you need bigger changes, like reducing your payment significantly, the IRS might ask for updated financial information before approving the request.

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