What are my options if I cannot pay the IRS?

Start with the IRS notice and current options

An IRS payment plan extends the time to pay qualifying taxes. It is different from reducing the balance, and penalties or interest can continue.

Keep federal tax questions separate from state or local taxes, which can have different agencies and rules.

• Gather the relevant notices and records you already have.
• Identify which agency and tax periods the question concerns.
• List any existing arrangement you need explained.
• Use current IRS guidance rather than a credit-card settlement calculator.

Understand what a compromise means

An offer in compromise is a separate IRS process that may resolve qualifying tax liabilities for less than the full balance. Ability to pay and compliance requirements matter.

It is not a guaranteed discount, and the site does not calculate an offer amount or decide whether you qualify.

• Ask how the proposed process differs from a payment plan.
• Clarify any costs, ongoing responsibilities and information requirements.
• Separate an advertised promise from an IRS decision.

Prepare questions before choosing

A lower immediate payment does not explain every consequence. Read the current official explanation and ask for help with anything that remains unclear.

This guide does not file returns, complete an application, determine a collection pause or calculate tax, interest, exclusions or refund effects.

• What options does the current notice or IRS resource describe?
• What would you need to do to keep an arrangement in place?
• What charges may continue?
• Who can explain questions that depend on your tax circumstances?

Keep going

• Help With Essential Bills
• Hardship Call
• Settlement Offer Checklist