IRS Tax Problems

What Are My Options If I Can't Pay My Tax Bill?

6/20/2017

If you are experiencing temporary or long-term financial troubles, paying your tax bill may be one of the last things on your mind. If you owe state income taxes, your state likely has its own set of rules for payment plans and other options that can help you figure out how to pay your taxes if you owe more than you can currently pay. For federal taxes, however, the IRS has a due process that must be followed for assessing your taxes and providing options for payment.

Thanks to the Fresh Start Initiative, the existing payment plan programs were expanded to include more taxpayers and to provide more streamlined options for paying your taxes to the best of your ability.

First, Always File a Tax Return and Pay What You Can

Even if you literally can't afford to pay anything at all, the very least you should do is to file a tax return and avoid all or some of the late filing penaly if it's being submitted after the filing deadline. If you wait too long, the IRS may file a substitute tax return on your behalf. If that happens you will not only owe penalties for failing to file a return, but its assessments are always going to be far higher than what the actual amount of taxes owed would be.

If possible, include some payment with your tax return, even if it's just $5 or $10. It shows that you are making a good faith effort to pay down your balance and will keep the deficiency notices at bay.

If you'd like to make an effort to pay off your balance as soon as possible before receiving an assessment notice, many people try to come up with cash by selling possessions or taking on side hustles. Borrowing from friends and family may also be feasible as the fees and interest will be more favorable than the terms of the IRS. You might even consider paying by credit card but the interest may be prohibitive. If these methods aren't available to you and you've exhausted all other options, here's what you can do if paying your tax bill seems financially impossible.

Set Up an Online Payment Agreement

If you owe less than $50,000 in taxes, interest and penalties and have filed tax returns for all the tax years in question, you can apply for a basic online payment agreement. (For business taxpayers, the amount is $25,000.) You will need to provide the IRS with basic information such as your Social Security or Employer Identification number, date of birth, address from your last tax return, and other identity information. However, you don't have to compile and submit a personal financial statement.

The agreement is subject to approval. It is free to apply for an online payment agreement, but if your application is approved then you will have to pay a setup fee ranging from $31 to $225, depending on whether you established the agreement through the online application or through a third party where the latter costs more. The fee is also higher if you are not making a direct debit agreement through your bank account. Low-income taxpayers qualify for a reduced setup fee.

There are no setup fees if your case qualifies for a short-term payment agreement. This option is only available if you can pay your entire balance within 120 days or less. If your total combined taxes, penalties and interest is $100,000 or less, you may qualify for a short-term payment agreement, but not for a standard one.

Pay Your Taxes In Installments

If you are ineligible for an online payment plan, an installment agreement is a likely option.

Similar to the online payment agreement, individuals must owe $50,000 or less in combined taxes, interest and penalties. (For businesses, $25,000 or less in payroll taxes must be owed.) All required tax returns must also be filed. Application fees range from $31 to $225, with low-income taxpayers being eligible for reduced rates upon approval.

You will need to provide a personal financial statement in order to apply for an installment agreement, which demonstrates your ability to pay. Tax refunds from future federal tax returns will be applied to your balance, and you can also go above your minimum payment to pay down your balance faster.

Even if you have a future tax refund applied to the balance, you still must make your installment payments on time. In the event that your account goes into default, you aren't likely to be subjected to enforced collection actions, but it's a good idea to contact the IRS right away if you think you will default on your payment plan for any reason. Penalties and interest will still accrue until the balance is paid off, and you may have to pay a reinstatement fee if you go into default. This fee may be waived in cases of extreme hardship such as eviction, domestic violence or illness.

You can make changes to an installment agreement if you don't have a direct debit agreement and need to change the amounts of your monthly payments or the due date, or if you need to convert to a direct debit agreement. If you have a direct debit agreement on file and you are changing it for any reason, you need to contact the IRS directly, and you can't make changes through the online portal.

If your income is unstable or you are going through a financial hardship, a direct debit agreement may not be the best course of action, and it's better to pay a larger fee so you can have more control over the payments to avoid overdraft fees.

Request a Delay of the Collection Process

If none of the above payment agreements are an option because of extreme financial hardship, you have a right to ask the IRS to halt the collection process.

This doesn't mean that your tax debt is forgiven. This request simply means that the IRS has agreed with your assertion that you can't afford to pay down your tax debt right now, and this request is subject to approval. In many cases you will have to submit proof of your financial hardship with a personal financial statement and an account of your monthly income and expenses.

Interest and penalties will still accrue on your unpaid balance, but the IRS will have labeled your account as "currently not collectible," and it will not enforce any collection actions. During this delay period, an agent will contact you to review your ability to pay. If you still can't pay, a tax lien may be filed against you.

Settle Your Back Taxes With an Offer in Compromise

An offer in compromise is an offer to settle your tax debt with the IRS for less than the amount you were assessed and currently owe. It is often considered the nuclear option in tax debt resolution because, while the Fresh Start Initiative made the filing process more efficient in recent years, compiling the information necessary for an offer in compromise is very time-consuming. It's also prudent to apply with the help of a tax professional or legal clinic since offers in compromise employ a byzantine set of rules for both types of settlement options that you are applying for.

An offer in compromise is primarily based on your ability to pay and the likelihood that the IRS will collect what is owed. Your offer is most likely to be accepted when the amount offered for settlement best represents what can be collected within a reasonable time frame for your income, assets and living expenses. A comprehensive financial statement is expected of you, detailing how paying the original tax balance would force you into financial hardship, or why it is doubtful that the IRS would collect the entire balance you owe. You must also submit a nonrefundable $186 application fee plus an initial payment.

There is also a "doubt as to liability" offer in compromise, which is based on the assumption that the IRS is assessing you for taxes you don't actually owe. The evaluation procedures are slightly different for this type of settlement, but "doubt of collectibility" is the most common reason for submitting an offer in compromise.

The initial payment that must be submitted is 20 percent of the total offer amount, and if your offer in compromise is accepted, then you must pay the remaining balance in five payments or less. You can also request a periodic payment with your offer, namely by paying a set amount monthly. The first monthly installment should go with your application, then you must continue making monthly installments while the IRS is processing your application. If the offer is accepted, continue the payments until the balance is paid off.

As of March 2017, the IRS will not review offers in compromise, if you haven't filed all of the required tax returns. In most cases, the application fee for an offer in compromise is nonrefundable, but if you have unfiled tax returns, then the fee will be returned to you along with your offer package and any initial payment. The only exception to this rule for unfiled returns is current year returns that have a valid extension on file. In addition to having all required tax returns filed, you must also be current on any payment agreements on file. If you're currently filing for bankruptcy, you aren't allowed to file for an offer in compromise since tax debts are handled within the context of those proceedings. There are Low Income Certification guidelines that will exempt you from having to pay the nonrefundable application fee as well as having to make monthly payments while the IRS is still considering the offer. Because offers in compromise are considered on a case-by-case basis, Low Income Certification depends on various factors.

There are some things to keep in mind while the IRS is considering an offer in compromise. Penalties and interest will still accrue on the unpaid balance, and you may also receive a federal tax lien. Other IRS collection actions will be suspended, so while you have to make the offer payments you proposed, you're not obligated to keep making payments on existing installment agreements. Unless you qualify for Low Income Certification, you need to stay current on your payments proposed in the offer. Even if your application gets rejected, you will at least have made a dent in the balance due.

In the event that your offer in compromise is rejected, you have 30 days to appeal the decision. However, your offer will be automatically accepted if the IRS has not contacted you with a decision two years from the date that it received your application. Once your offer has been accepted, you need to keep up with the payment plan outlined in the offer, but any tax liens related to the debt in the offer will be released.

Ride Out the Statute of Limitations on Collections

A little-known fact about federal tax debt is that there is actually a statute of limitations on when the IRS can collect what you owe. The statute kicks in once the IRS has assessed what you owe, not when you file a tax return with a balance due or realized that you owe money. Things like filing for an offer in compromise, judgments, filing for bankruptcy and contesting liens and other collection actions will push that end of limitations date forward.

It is rare that anyone can ride out the full 10 years as the IRS tends to get aggressive with collection tactics toward the end of the period. If you owe a substantial amount of taxes that result in a lien, an ignored lien can turn into a levy soon enough, which is when the IRS seizes your property to satisfy the tax debt. However, if you owe a relatively small amount of taxes that you simply can't afford to pay, then the IRS is far less likely to take aggressive collection actions when there are larger past due accounts to chase. The lower your income and assets, the more likely you are to ride out the full 10 years from the tax assessment date.

There are both simple and onerous ways to deal with tax bills that you can't pay. Be aware that state tax agencies may not be as liberal as the IRS when it comes to payment plans, and they don't have a similar due process in place for collections. They are also not obligated to offer you options for settling back taxes. When it comes to federal taxes that you can't pay, the above options can be looked into, depending on how much you owe and what you can reasonably expect your future finances to look like.

To prevent this situation before it happens, keep the following in mind:

When in doubt about how something will affect your taxes, seek a tax professional or a Volunteer Income Tax Assistance clinic.
If your income increases, fill out a new W-4 (and state equivalent) to have your withholding changed at your job. Taxes can also be withheld from pensions, Social Security checks and unemployment.
If you are self-employed, self-employment tax is often a major cause of owing taxes you can't pay. Stay on top of your estimated tax payments. It may be easier to make monthly instead of quarterly payments based on your income and expenses for the month.

Lee Reams Sr., EA writes for TaxBuzz, a tax news and advice website. Reach him at [email protected] or on LinkedIn.

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Lee Reams, BSME, EA

Editor-in-Chief

Besides his role at CountingWorks as an educator and speaker to thousands of accountants nationwide, Lee manages a technical research service for a large group of tax accountants which sharpens his technical skills. Lee served on the Board of Blackline Systems, is a former Board of Director for the California Tax Education Council, is a Past President of the San Fernando Valley Chapter of Enrolled Agents, Member and Past Director for the California Society of Enrolled Agents.

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YOU AGREE THAT YOUR USE OF THE WEBSITE SHALL BE AT YOUR SOLE RISK. TO THE FULLEST EXTENT PERMITTED BY LAW, TAXBUZZ, CountingWorks, Inc. THEIR OFFICERS, DIRECTORS, EMPLOYEES, AND AGENTS DISCLAIM ALL WARRANTIES, EXPRESS OR IMPLIED, IN CONNECTION WITH THE WEBSITE AND YOUR USE THEREOF. NEITHER TAXBUZZ NOR CountingWorks, Inc. MAKE ANY WARRANTIES OR REPRESENTATIONS ABOUT THE ACCURACY OR COMPLETENESS OF THE WEBSITE'S CONTENT, THE DIRECTORY PARTICIPANTS OR BUSINESSES ADVERTISING ON THE WEBSITE OR THEIR SERVICES, THE USER SUBMISSIONS OR THE CONTENT OF ANY SITES LINKED TO THIS WEBSITE AND ASSUMES NO LIABILITY OR RESPONSIBILITY FOR ANY (I) ERRORS, MISTAKES, OR INACCURACIES OF CONTENT, (II) PERSONAL INJURY OR PROPERTY DAMAGE, OF ANY NATURE WHATSOEVER, RESULTING FROM YOUR ACCESS TO AND USE OF OUR WEBSITE, (III) ANY UNAUTHORIZED ACCESS TO OR USE OF OUR SECURE SERVERS AND/OR ANY AND ALL PERSONAL INFORMATION AND/OR FINANCIAL INFORMATION STORED THEREIN, (IV) ANY INTERRUPTION OR CESSATION OF TRANSMISSION TO OR FROM OUR WEBSITE, (IV) ANY BUGS, VIRUSES, TROJAN HORSES, OR THE LIKE WHICH MAY BE TRANSMITTED TO OR THROUGH OUR WEBSITE BY ANY THIRD PARTY, AND/OR (V) ANY ERRORS OR OMISSIONS IN ANY CONTENT OR FOR ANY LOSS OR DAMAGE OF ANY KIND INCURRED AS A RESULT OF THE USE OF ANY CONTENT POSTED, EMAILED, TRANSMITTED, OR OTHERWISE MADE AVAILABLE VIA THE WEBSITE. TAXBUZZ DOES NOT WARRANT, ENDORSE, GUARANTEE OR ASSUME RESPONSIBILITY FOR ANY PRODUCT OR SERVICE ADVERTISED OR OFFERED BY A THIRD PARTY THROUGH THE WEBSITE OR ANY HYPERLINKED WEBSITE OR FEATURED IN ANY BANNER OR OTHER ADVERTISING, AND TAXBUZZ WILL NOT BE A PARTY TO OR IN ANY WAY BE RESPONSIBLE FOR MONITORING ANY TRANSACTION BETWEEN YOU AND THIRD-PARTY PROVIDERS OF PRODUCTS OR SERVICES. AS WITH THE PURCHASE OF A PRODUCT OR SERVICE THROUGH ANY MEDIUM OR IN ANY ENVIRONMENT, YOU SHOULD USE YOUR BEST JUDGMENT AND EXERCISE CAUTION WHERE APPROPRIATE.
Limitation of Liability
IN NO EVENT SHALL TAXBUZZ, CountingWorks, Inc., OF THEIR RESPECTIVE OFFICERS, DIRECTORS, EMPLOYEES, AGENTS, OR LICENSORS BE LIABLE TO YOU FOR ANY INDIRECT, INCIDENTAL, SPECIAL, PUNITIVE, OR CONSEQUENTIAL DAMAGES WHATSOEVER INCLUDING AS A RESULT OF ANY (I) ERRORS, MISTAKES OR INACCURACIES IN CONTENT, (II) PERSONAL INJURY OR PROPERTY DAMAGE, (III) ANY UNAUTHORIZED ACCESS TO OR USE OF OUR SERVERS AND/OR ANY AND ALL PERSONAL INFORMATION AND/OR FINANCIAL INFORMATION STORED THEREIN, (IV) ANY INTERRUPTION OR CESSATION OF TRANSMISSION TO OR FROM OUR WEBSITE, (IV) ANY BUGS, VIRUSES, TROJAN HORSES, OR THE LIKE, WHICH MAY BE TRANSMITTED TO OR THROUGH OUR WEBSITE, AND/OR (V) ANY LOSS OR DAMAGE OF ANY KIND INCURRED AS A RESULT OF YOUR USE OF ANY CONTENT POSTED, EMAILED, TRANSMITTED, OR OTHERWISE MADE AVAILABLE VIA THE WEBSITE. THE FOREGOING SHALL APPLY WHETHER THE DAMAGE IS BASED ON WARRANTY, CONTRACT, TORT, OR ANY OTHER LEGAL THEORY AND WHETHER OR NOT TAXBUZZ OR CountingWorks, Inc. IS ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. THE FOREGOING LIMITATION OF LIABILITY SHALL APPLY TO THE FULLEST EXTENT PERMITTED BY LAW IN THE APPLICABLE JURISDICTION. YOU SPECIFICALLY ACKNOWLEDGE THAT TAXBUZZ AND CountingWorks, Inc. SHALL BE LIABLE FOR USER SUBMISSIONS OR THE DEFAMATORY, OFFENSIVE, OR ILLEGAL CONDUCT OF ANY THIRD PARTY AND THAT THE RISK OF HARM OR DAMAGE FROM THE FOREGOING RESTS ENTIRELY WITH YOU. TAXBUZZ’S MAXIMUM LIABILITY TO YOU WITH RESPECT TO ANY DIRECT DAMAGE SHALL BE LIMITED TO $100.

The Website is controlled and offered by Taxbuzz from facilities in the United States of America. Taxbuzz makes no representations that the Website is appropriate or available for use in other locations. Those who access or use the Website from other jurisdictions do so at their own volition and are responsible for compliance with local law.
Indemnity
You agree to defend, indemnify and hold harmless Taxbuzz, CountingWorks, Inc. and their respective licensors, officers, directors, employees and agents, from and against any and all claims, damages, obligations, losses, liabilities, costs or debt, and expenses (including but not limited to attorneys’ fees) arising from: (i) your use of and access of the Website; (ii) your violation of any term of these Terms and Conditions; (iii) your violation of any third party right, including without limitation any copyright or any other intellectual property, property right, privacy right; and/or (iv) any claim that your User Submission(s) caused damage to a third party. This defense and indemnification obligation will survive these Terms and Conditions and your use of the Website.
Ability to Accept Terms and Conditions
You affirm that you are either older than 18 years of age, or an emancipated minor, or possess legal parental or guardian consent, and are fully able and competent to enter into the terms, conditions, obligations, affirmations, representations, and warranties set forth in these Terms and Conditions and to abide by and comply with these Terms and Conditions. In any case, you affirm that you are over the age of 13, as the Website is not intended for children under 13. If you are under the age of 13, then do not use the Website—there are lots of other great websites for you. Talk to your parents about any products you want to purchase, as Taxbuzz sells its products and services to adults only.
Assignment
These Terms and Conditions, and any rights and licenses granted hereunder, may not be transferred or assigned by you, but may be assigned by Taxbuzz or CountingWorks, Inc. without restriction.
General
You agree that: (i) the Website shall be deemed solely based in California; and (ii) the Website shall be deemed a passive website that does not give rise to personal jurisdiction over Taxbuzz or CountingWorks, Inc., either specific or general, in jurisdictions other than California. These Terms and Conditions shall be governed by the internal substantive laws of the State of California, without respect to its conflict of laws principles. Any claim or dispute between you and Taxbuzz that arises in whole or in part from the Website shall be decided exclusively by a court of competent jurisdiction located in Los Angeles County, California. These Terms and Conditions, together with the Privacy Policy at https://www.taxbuzz.com/t/privacy and any other legal notices published by Taxbuzz on the Website, shall constitute the entire agreement between you and Taxbuzz concerning the Website. If any provision of these Terms and Conditions is deemed invalid by a court of competent jurisdiction, the invalidity of such provision shall not affect the validity of the remaining provisions of these Terms and Conditions, which shall remain in full force and effect. No waiver of any term of this these Terms and Conditions shall be deemed a further or continuing waiver of such term or any other term, and Taxbuzz's failure to assert any right or provision under the Terms and Conditions shall not constitute a waiver of such right or provision. YOU AND TAXBUZZ AGREE THAT ANY CAUSE OF ACTION ARISING OUT OF OR RELATED TO THE WEBSITE MUST COMMENCE WITHIN ONE (1) YEAR AFTER THE CAUSE OF ACTION ACCRUES. OTHERWISE, SUCH CAUSE OF ACTION IS PERMANENTLY BARRED.
Liability Limitation and Usage Guidelines for TaxBuzz AI:
Limitation of Liability:

TaxBuzz AI is a tool designed to provide tax professionals with assistance in generating responses to tax research questions. While we strive to maintain the accuracy and reliability of the information provided, it is imperative to recognize that tax laws are dynamic and subject to change. Therefore, the use of TaxBuzz AI should be complemented by professional judgment and consultation with legal and tax experts.

By utilizing TaxBuzz AI, you acknowledge and agree that the information generated should not be considered as a substitute for professional advice tailored to your specific circumstances. We explicitly disclaim any liability for the consequences arising from the use of advice generated by TaxBuzz AI. Users are encouraged to independently verify the information and seek professional advice before making decisions based on the AI-generated responses.

Usage Guidelines:
- Professional Judgment: TaxBuzz AI is a tool to aid tax professionals in research and analysis. It is not a replacement for professional judgment, and users should exercise their expertise when interpreting and applying the information generated.
- Consultation with Experts: While TaxBuzz AI provides valuable insights, it is crucial to consult with legal and tax experts to ensure the advice aligns with the latest legal developments and specific nuances of a particular situation.
- Verification of Information: Users are responsible for independently verifying the information provided by TaxBuzz AI, especially in instances where the advice generated is critical to decision-making.
- Educational Purposes: TaxBuzz AI is intended for educational and informational purposes only. It is not intended to provide specific legal or tax advice tailored to individual circumstances.
- Non-Endorsement: The use of TaxBuzz AI does not constitute an endorsement or guarantee of the accuracy of the information provided. Users are encouraged to corroborate the advice with other reliable sources.
By accessing and using TaxBuzz AI, you agree to abide by these terms and acknowledge the limitations outlined herein. We reserve the right to modify these terms at any time, and your continued use of TaxBuzz AI constitutes acceptance of any such modifications. If you do not agree with these terms, please refrain from using TaxBuzz AI.

TaxBuzz.com is a service of CountingWorks, Inc., 2549 Eastbuff Drive., #448 208, Newport Beach, CA 92660

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