To pay taxes over 180 day (or shorter) period (or otherwise set up a payment plan) go to https://www.irs.gov/payments/online-payment-agreement-application.

Look at items for individual payment plan.

For 180 day plan, no fee and you can pay by direct debit or by check. Will always have penalties/interest for late payments.

When you hit "apply/revise as individual" it will want you to setup an IRS account if you don't have one.

For long-term plan: $22 set-up fee. for low income (AGI from most recent year it is available < 250% povery level) it is waived.

Tax Aide clients will be applying as an individual, and will need:

• Name exactly as it appears on your most recently filed tax return
• Valid e-mail address
• Address from most recently filed tax return
• Date of birth
• Filing status
• Your Social Security Number or Individual Tax ID Number (ITIN)
• Based on the type of agreement requested, you may also need the balance due amount
• To confirm your identity, you will need:
• financial account number or
• mobile phone registered in your name or
• activation code received by postal mail (takes 5 to 10 business days)

You can also file form 9465 with your tax return. This form requests an installment plan. Note that at the top of the form it says:

Tip: If you owe $50,000 or less, you may be able to avoid filing Form 9465 and establish an installment agreement online, even if you haven’t yet received a tax bill. Go to www.irs.gov/OPA to apply for an Online Payment Agreement. If you establish your installment agreement using the Online Payment Agreement application, the user fee that you pay will be lower than it would be with Form 9465.