If you are unable to pay your payroll tax balance in full, you may qualify for a payment plan (installment agreement). You can add a payment plan online using e-Services for Business. There is no fee, we offer flexible options, and you may be approved instantly.
You may qualify for a payment plan online if all of the following apply:
- You owe $50,000 or less.
- You have no delinquent tax returns or wage reports.
- You pay from a checking or savings account.
You may not qualify for a payment plan online if any of the following apply:
- You already have a payment plan.
- You have an active levy or wage garnishment.
- You have defaulted on a payment plan two or more times.
- You are in bankruptcy, probate, or receivership.
How do I add a payment plan online?
To verify eligibility for an online payment plan, you must enroll and log in to e-Services for Business. If you need help logging in or setting up your payment plan, view our Add a Payment Plan tutorial.
What are my payment plan options?
You can choose from four preset payment plans (6, 12, 18, or 24 months). You can also create a custom plan based on a payment amount or the number of payments.
What actions may be taken if I don’t pay?
Setting up a payment plan can prevent involuntary collection action, such as wage garnishment, issuing notices of levy, or seizure and sale of assets. For more information, see Information Sheet: Installment Agreements (DE 631P) (PDF).
What options do I have if I do not qualify to add a payment plan online?
You may still be eligible to set up a payment plan with a representative by calling the Tax Collection Section at 1-888-435-4990.