If you find that you can't pay the full amount before the filing deadline, you should file your return and pay as much as you can before the due date. To find out if you qualify for an installment plan, attach Form 9465, “Request for Installment Agreement,” to the front of your tax return. If the IRS accepts that you cannot pay both your taxes and your reasonable basic living expenses, your account may be left in a situation of currently uncollectable (CNC) economic difficulties. The IRS may ask you for the information on the back of your canceled check; keep it handy when you call the IRS.
The IRS offers options for people in difficult situations, such as the status of currently untaxable and the offer of commitment. If the tax you owe is due to an audit that you were not aware of or that you were unable to provide information about, you may be able to ask the IRS to review your records through the auditing reconsideration process used by the IRS when the taxpayer disagrees with the results of auditing a tax return; taxpayers can request an auditing reconsideration when the balance due by the auditing remains unpaid. If you notice that a payment you made hasn't been applied to your account, you can contact the IRS toll-free line at 800-829-1040 to ask the IRS to search for your payment. Sometimes, it's as simple as contacting the IRS to discuss the balance due or requesting a transcript of your account to see why you owe the IRS money.
