Use Form 9465 to request a monthly installment agreement (payment plan) if you can't pay the full amount you owe shown on your tax return. The IRS Online Payment Agreement system lets you apply and receive approval for a payment plan to pay off your balance over time.Use Form 9465 to request a monthly installment plan if you cannot pay the full amount you owe shown on your tax return (or on a notice we sent you). If you need to set up an installment agreement with the IRS but can't afford the fee, Form 13844 can help. Get the information to apply here. The questions on this web page are about the Treasury Offset Program, the program that withholds money to pay for a debt. If you default on your payment plan, the IRS will send you one of two notices: CP523 or Letter 2975. Can't afford to pay your income taxes? You may be able to qualify for an installment plan with the Internal Revenue Service. The IRS continues to remind taxpayers to watch out for email schemes.