Article: 50230
You can 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 the notice the IRS sent you).
You can prepare Form 9465 – 1040 Installment Agreement, on the IRS website. Go to https://www.irs.gov/payments/online-payment-agreement-application follow the instructions.
The Online Payment Agreement (OPA) is an online application developed and maintained by the IRS that eliminates the need to file Form 9465. Qualifying taxpayers (or an authorized representative with the power of attorney) can use this application to qualify for an installment agreement, apply for an installment agreement, and receive immediate notification of approval. Qualifying taxpayers are those who owe $50,000 or less in combined tax, penalties, and interest.