IRS Streamlined Agreement for Business Taxpayers

As of 2026, the streamlined installment agreement for both individuals and businesses has been replaced with the Simple Payment Plan. The information on this page explains the outdated terms for a streamlined installment agreement, how to apply for payments now that the streamlined isn't an option, and how to change your plan if you're currently on an outdated streamlined agreement. 

To get help with business back taxes now, use TaxCure to find a tax resolution professional who's experienced with business taxes today.

Key takeaways

• What is the streamlined installment agreement? An old IRS payment plan that gave businesses and individuals up to 72 months to repay taxes.
• Can you still apply for a streamlined agreement? No, but you can apply for a Simple Payment Plan. It offers the same streamlined process but gives you up to four more years to pay.
• How to apply for a streamlined agreement? It's no longer available, but you can apply for a Simple Payment Plan online or by calling the IRS. 

What Is an IRS Streamlined Installment Agreement?

The streamlined installment agreement was a monthly repayment plan for taxpayers who owed business or individual taxes. However, in 2025, it was replaced by the Simple Payment Plan for individuals, and the following year, the Simple Payment Plan became available for businesses. In the past, this payment plan gave taxpayers up to 72 months to pay up to $50,000 in individual tax debt, up to $50,000 in non-trust fund business tax debt, or up to $25,000 in trust-fund taxes. 

As long as you met the above requirements and were up to date on filing returns, paying estimated quarterly tax payments, and making payroll tax deposits if applicable, the IRS would generally approve your request. These payment plans were called streamlined because you didn't have to provide a financial disclosure (aka a collection information statement). 

If you're a sole proprietor without employees, you qualify to set up an installment agreement as an individual. There are several different types of IRS payment plans for varying situations. A tax pro can help you find the best option for your situation. 

How to Apply

Again, the streamlined option is no longer available, but instead, you can apply for a Simple Payment Plan:

• Online -- individuals
• Phone -- individuals or businesses
• Mail -- individuals or businesses, but not recommended due to long processing times

Can businesses apply online?

It depends. The IRS advertises online applications for business payment plans on some parts of its website, but does not say that businesses can apply for a Simple Payment Plan online. Your business may be able to apply online if you owe less than $25,000 in taxes and you can pay off the balance within 24 months. Sign in to your online account. If you don't see any option to set up payments for your business, you can call the IRS or a tax professional directly for help. 

What If the IRS Rejects Your Request?

If the IRS rejects your request for an installment agreement, the tax debt will be due in full. Then, the IRS may pursue involuntary collections such as issuing tax liens against your business and seizing business assets in a way that ultimately forces you to shut down.

However, you have the right to appeal. You must enter your appeal within 30 days of the rejection. When appealing, you can present new information or talk with Appeals about other payment options. 

What to Expect While You're on an Installment Agreement

While you're on an installment agreement, the IRS will not initiate any new collection actions against you as long as you make your scheduled monthly payments. In most cases, the IRS will not file a federal tax lien. Interest and a 0.25% failure-to-pay penalty will continue to accrue on your account until you have paid in full. This was the case both with the legacy streamlined agreement and the new Simple Payment Plan. 

If you miss a payment, your plan will go into default, but you can generally avoid termination if you make up the payment within 30 days. The IRS may send you an annual reminder of how much you owe, even while you're making payments. 

Other Payment Options for Business Tax Debts

Here are some other options you may want to consider if you owe business taxes:

• In-business express installment agreement - Take up to 24 months to repay up to $25,000 in payroll or other business tax debt.
• Financially verified installment agreement - If you don't qualify for an in-business express or a simple payment plan, contact the IRS directly. They may approve a payment plan based on your history of compliance and the information provided on Form 433-B (Collection Information Statement for Businesses).

Business tax debt can be incredibly hard to deal with – the IRS has stringent expectations for businesses, especially when it comes to trust fund taxes, and if you have a history of late tax payments or late payroll deposits, they may not be willing to work with you. To improve your chances of success, you should work with a tax pro who has dedicated experience with business tax problems. 

FAQs About the Old IRS Streamlined Installment Agreements

What if I'm on a streamlined installment agreement? Can I change to a Simple Payment Plan?

If you set up payments under the streamlined installment agreement rules, you may be able to switch to a Simple Payment Plan. Depending on the age of the tax debt, switching could give you up to four extra years to make payments. However, you must owe under $50,000 (under $25,000 if dealing with trust fund taxes), be able to pay off the full debt by the collection expiration date, and be compliant with the other terms of IRS payment plans. 

Why do the Form 9465 instructions still talk about a streamlined installment agreement?

As of 2026, the Form 9465 instructions on the IRS website are outdated. They were revised in 2020 and updated again in July 2024. The instructions do not include the new Simple Payment Plan. They also contain outdated information on collection information statements. If you're working with an IRS employee who's applying the old instructions (for example, requiring a collection information statement on over $50,000 in tax debt, instead of only over $250,000), you may want to work with a tax professional to protect your interests. 

What is the due date for installment payments?

When you request your payment plan, you can choose any due date between the 1st and the 28th of the month. Select a date that works best with your budget. 

What is the minimum payment on a streamlined agreement?

To estimate the minimum payment, divide the number of months in the payment plan term by the amount owed, and then round up a bit to account for tax. For example, if you owe $14,400 and want to make payments for 72 months, the minimum payment is $200. Again, however, now you can take up to 120 months to make payments with a Simple Plan, which would reduce the monthly payments to $120 for the same level of tax debt. 

That is how the IRS instructs you to calculate your minimum payment on Form 9465, but again, you should round up a bit to account for interest and penalties. 

Can you make changes to your agreement?

You may be able to make certain modifications to your installment agreement. For example, you can change your payment date or update your bank details if you are paying with direct debit. To request changes, call the IRS. 

Was the streamlined plan part of the Fresh Start Program?

The streamlined installment agreement was originally rolled out with the Fresh Start Initiative, which was a series of updates the IRS made to its collection processes in 2011. Over the next 15 or so years, the IRS made many changes to this program. And as of 2026, the streamlined plan was completely replaced by the Simple Plan for both businesses and individuals.

If you hear a tax relief advertisement talking about the Fresh Start program and how you need to apply now, they are being misleading. There's no Fresh Start application or program – it was just a collection of administrative changes made over a decade ago, and tax relief companies love to use that phrase in their advertisements. 

Get Help With IRS Installment Agreements Today

Use TaxCure to find a tax professional who can help you deal with business or individual tax debt today. When you search for a pro on TaxCure, you get access to a trustworthy tax professional who will customize a solution based on your unique situation. During the search process, you can use the filters to narrow down the results to see pros who have the exact experience you need. Don't wait – get relief today.