In an email to tax professionals on Monday, the IRS said it recently updated qualifications for Simple Payment Plans, formerly known as “streamlined installment agreements,” to include business taxpayers.

According to the tax agency, Simple Payment Plans are long-term payment arrangements available for qualified taxpayers.

“On Dec. 3, 2025, the IRS updated how it processes business installment agreements. Now both the In-Business Trust Fund Express Agreement and the Business Streamlined Agreement are now processed under the updated Simple Payment Plan qualifications,” the agency said in the email.

General qualifications

All applicants for a Simple Payment Plan must be current with all filing and payment requirements.

Businesses

With trust fund taxes:

• $25,000 or less in assessed taxes, penalties, and interest, or

• $50,000 or less in assessed taxes, penalties, and interest for an out-of-business sole proprietorship.

Without trust fund taxes:

• $50,000 or less in assessed taxes, penalties, and interest.

Individuals

• $50,000 or less in assessed taxes, penalties, and interest.

• If a client does not qualify for a Simple Payment Plan, they may still qualify for another type of payment plan, the IRS said.

How to apply

To apply for a Simple Payment Plan, businesses or their representatives can call the IRS at (800) 829-4933 or visit their local taxpayer assistance center (TAC). Individuals can still sign in to their IRS online account or call the IRS at the number on their notice or (800) 829-1040.

For more information about Simple Payment Plans, including payment terms and methods of payment, see the Simple Payment Plans for individuals and businesses page on IRS.gov.

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