IRS updates simple payment plans for businesses

February 5, 2026

The IRS recently updated its qualifications for Simple Payment Plans, previously known as streamlined installment agreements, to include business taxpayers.

According to the agency, these plans are long-term payment arrangements available for qualified taxpayers.

To qualify, businesses must have assessed taxes, penalties and interest of $25,000 or less, or $50,000 for out-of-business sole proprietorships.

Individuals can qualify with $50,000 or less in assessed amounts. If clients do not meet these criteria, they may still be eligible for other payment plans. Learn more.

← View All News