2026-02-03
On Dec. 3, 2025, the IRS updated how it processes business installment agreements. Now both the In-Business Trust Fund Express Agreement and the Business Streamlined Agreement are now processed under the updated Simple Payment Plan qualifications. All applicants for a Simple Payment Plan must be current with all filing and payment requirements.
- Businesses with trust fund taxes:
- $25,000 or less in assessed taxes, penalties, and interest, or
- $50,000 or less in assessed taxes, penalties, and interest for an out-of-business sole proprietorship
- Businesses without trust fund taxes:
- $50,000 or less in assessed taxes, penalties, and interest
- Individuals
- $50,000 or less in assessed taxes, penalties, and interest
To apply for a Simple Payment Plan, businesses or their representatives can call the IRS at 800-829-4933 or visit their local Taxpayer Assistance Center (TAC). Individuals can still sign in to their IRS online account or call the IRS at the number on their notice or 800-829-1040.
For more information about Simple Payment Plans, including payment terms and methods of payment, see the Simple Payment Plans for individuals and businesses page on IRS.gov.
If a client does not qualify for a Simple Payment Plan, they may still qualify for another type of payment plan.