IRS Payment Plan Calculator

Estimate total costs of an IRS payment plan including setup fees, interest, and penalties.

Tax Debt Details

$
$

Long-Term (Direct Debit)

$334/month

43 payments · Total cost: $14,352

Cost Breakdown

Tax Owed$12,000
Setup Fee (Online)$31
Interest (7% APR)$1,625
Failure to File Penalty$0
Failure to Pay Penalty$696
Total Cost$14,352

Extra cost over original debt: $2,352 (20% more)

Plan Comparison

PlanSetup FeeMonthlyTotal Cost
Pay in Full Now $0$12,000$12,130
Short-Term (≤180 days) $0$2,000$12,472
Long-Term (Direct Debit) $31$334$14,278
Long-Term (Check/Money Order) $130$334$14,377

Tips

  • Always file on time even if you can't pay — the failure-to-file penalty is 10x the failure-to-pay penalty.
  • You can apply online at IRS.gov for installment agreements under $50,000.
  • Interest is compounded daily. Paying more each month significantly reduces total cost.

IRS Payment Plan Options

If you can't pay your full tax bill, the worst thing to do is ignore it. The IRS offers several payment plans, and setting one up reduces your failure-to-pay penalty from 0.5% per month to 0.25% per month. Always file your return on time even if you can't pay — the failure-to-file penalty (5% per month) is ten times higher than failure-to-pay.

IRS Payment Plan Comparison (2026)

Plan TypeSetup Fee (Online)Balance LimitPayment Period
Short-Term$0Up to $100,000Up to 180 days
Long-Term (Direct Debit)$31Up to $50,000Up to 72 months
Long-Term (Check/Mail)$130Up to $50,000Up to 72 months
Low-Income (Direct Debit)$0Up to $50,000Up to 72 months

IRS Penalties and Interest Rates

TypeRateMaximum
Failure to File5% per month25% of tax owed
Failure to Pay0.5% per month (0.25% with plan)25% of tax owed
Interest7% annually (Q1 2026)No maximum
Combined max47.5% + interest

Frequently Asked Questions

Can the IRS take my home or wages?

If you set up a payment plan and stay current, the IRS generally won't pursue collections. If you ignore the debt, the IRS can file a tax lien (affecting your credit), levy bank accounts, or garnish wages. Setting up a plan protects you from these actions.

What is an Offer in Compromise?

An OIC lets you settle your tax debt for less than the full amount. The IRS accepts them only if you can't pay the full amount within the collection statute (10 years). The acceptance rate is around 40%, and the process takes 6-12 months. Use Form 656 to apply, with a $205 filing fee.

See also: Federal Tax Calculator and Budget Planner.