If you cannot pay the full amount of tax you owe by the April deadline, you should still file your return by the deadline and pay as much as you can to avoid penalties and interest. You also should contact the IRS at 1-800-829-1040 to discuss your payment options. The agency may be able to provide some relief, such as a short-term extension to pay, an offer in compromise or an installment agreement.

An installment agreement allows you to pay your tax in monthly installments. To be eligible for an installment agreement, you must first file all returns that are required and be current with estimated tax payments. You can apply for an installment agreement either by completing an Online Payment Agreement or by filing Form 9465.

The Online Payment Agreement (OPA) is a Web-based application on IRS.gov that allows taxpayers who owe $25,000 or less in combined tax, penalties and interest to self-qualify, apply for and receive immediate notification of approval. Taxpayers can also request an installment agreement before their current tax liabilities are actually assessed by using OPA. The OPA option provides a simple and convenient way to establish an installment agreement and eliminates the need for personal interaction with the IRS and reduces paper processing.

If you do not meet the requirements for the Online Payment Application, you may request an installment agreement by filing Form 9465. The form may be filed with your return or separately.