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What Is an IRS Payment Plan? | H R Block® At a glance An IRS tax payment plan is an agreement to pay federal income tax owed over a specified time—either short-term (up to 180 days) or long-term (over 180 days) IRS installment plans will vary depending on the amount you owe, your financial situation, and your filing status You can set up a payment plan online via the IRS Online Payment Agreement (OPA) or by submitting Form 9465