For various reasons, you may not be able to pay your federal individual income tax in full. Do not delay filing your tax return because you are unable to pay in full.

If you can't pay in full, file your tax return on time and attach either a completed Form 9465, Installment Agreement Request, or your own written request for a payment plan, to the front of your return.

Additional Resources Regarding Inability to Pay Taxes

IRS Form 9465, Installment Agreement Request

IRS Tax Topic 201: The Collection Process

Topic 202 - What to Do if You Can't Pay Your Tax

IRS Tax Topic 204: Offers in Compromise