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Installment payment agreement (IPA)

If you're unable to pay your tax bills in full, you may qualify for an installment payment agreement (IPA). Under the agreement, you'll make monthly payments toward your unpaid tax balance.

The fastest and easiest way to request an IPA is through your Online Services account. Through your account, you can request an IPA for a balance of $20,000 or less, and with 36 or fewer scheduled monthly payments.

Please note, you'll continue to accrue penalty and interest on any unpaid balance for the duration of your IPA. If you do not satisfy your full tax balance, or comply with the terms of your IPA, we may take collection action against you.

The New York State Tax Department and the IRS are two separate taxing authorities. The IRS administers federal income tax, and you must contact them directly for issues regarding federal income tax matters. To pay any balance due to the IRS, please:

  • visit their website at www.irs.gov, or
  • call them directly at 1-800-829-1040.
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