Can I make installment agreement tax payments to the IRS?

If you can't pay the amount of tax you owe to the IRS in full, file your tax return on time and attach to the front of the tax return either a completed Form 9465, Installment Agreement Request, or your own written request for a tax payment plan, specifying the amount of tax and the date you can pay tax to the IRS each month. If you have already mailed your tax return and have received a tax notice or tax bill requesting tax payment from the IRS, contact the IRS immediately by calling the telephone number shown on the IRS tax notice. You may be eligible to establish an installment agreement with the IRS by telephone. If you prefer you may attach a completed Form 9465 or your own request to the tax notice and mail it to the appropriate IRS office. The IRS will let you know, usually within 30 days, whether your request for an installment agreement is approved or denied, or if additional information is needed. If the installment agreement is approved, a one-time user fee of $43 will be charged.

If you are unable to pay the tax due and doing so would result in a severe hardship you can apply for a special tax payment extension on Form 1127.