Business IRS Payment Plan Calculator
Last updated · Reviewed for accuracy against IRS.gov guidance
An operating business can usually get an IRS Simple Payment Plan without a financial statement if it owes $25,000 or less including payroll trust fund taxes, or $50,000 or less of other business tax, and all returns are filed. Enter your balance to see which route applies and an estimated monthly payment.
Over the $25,000 limit for this kind of balance. Expect the IRS to ask for Form 433-B before agreeing to a payment.
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Get a free reviewWhy the kind of tax changes the limit
Unpaid payroll withholding is trust fund money, so the IRS keeps a lower streamlined ceiling for balances that include it. A closed sole proprietorship is treated like the owner personally. See IRS — Simple payment plans and the business amount guides.
Above the limit
Paying a payroll balance down below the limit before applying can make the simpler route available. Otherwise, expect Form 433-B and possibly a revenue officer. The free business tax relief assessment shows other routes that may fit.
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Start the calculatorFrequently asked questions
What is the IRS payment plan limit for businesses?
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Operating businesses may use the Simple Payment Plan for balances of $25,000 or less when payroll trust fund taxes are included, or $50,000 or less otherwise. Out-of-business sole proprietors can use up to $50,000.
What happens above the limit?
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The IRS generally asks for Form 433-B, a business collection information statement, and sets the payment from your actual cash flow and assets.
Does a business payment plan stop penalties?
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Interest continues at 7% a year compounded daily, and the failure-to-pay penalty generally continues at a reduced rate while the agreement is in place.
Do I have to be current on deposits?
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Yes. An operating business must file all required returns and make current tax deposits to get and keep a plan.
What does setup cost?
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Applying online costs $29 with direct debit or $69 without.
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TaxSettlementCalculator.com is not a tax firm, law firm, CPA, or government agency and is not affiliated with the IRS or any state tax agency. Estimates are for educational purposes only and are not tax, legal, or financial advice. Results vary based on individual circumstances, and no outcome is guaranteed. We connect users with independent tax relief professionals.