|Additional Guidance & Resources
The system application is available:
- Monday – Friday, 6am-12:30am ET
- Saturday, 6am-10pm ET
- Sunday, 6pm-midnight ET
To view videos and other guidance to help you utilize the OPA tool, go to the IRS Video Portal (Note, the OPA video hasn’t been updated to indicate that certain business payment plans may also be requested via the OPA tool).
If your client doesn’t qualify to use the OPA tool, they may still apply for a payment agreement. Other ways to apply for an installment agreement include: filing Form 9465, Installment Agreement Request (individual taxpayer) or Form 433-D, Installment Agreement (business taxpayer), or simply calling the IRS. In certain instances, such as if you client can’t pay the entire balance owed before the collection statute expires, be prepared to provide a collection information statement to the IRS (Form 433-F for wage earners and self-employed taxpayers, or Form 433-B for businesses).