Partial Pay Installment Agreement (PPIA)
Monthly payments based on ability to pay, without full satisfaction of the balance.
Overview
A PPIA sets a monthly payment based on documented ability to pay, where the full balance is not expected to be satisfied before the collection statute expires.
Who this typically fits
- Taxpayers with limited monthly disposable income
- People who do not qualify for an Offer in Compromise
- Cases with a limited remaining collection period
What the process involves
- Detailed income and allowable-expense analysis
- Documentation of assets and equity
- Submission of the request with supporting financials
- Preparing for periodic financial reviews by the IRS
Important considerations
The IRS may review your finances periodically and adjust the payment. Balances may remain unpaid when the collection period ends, subject to IRS review.
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