Request an installment payment agreement (IPA)
It’s in your best interest to pay all tax bills in full by the due date; you’ll avoid accruing additional penalty and interest, and possible collection action. However, if you cannot pay your balance in full within 60 days, you can request an installment payment agreement (IPA).
- automatic withdrawals directly from your bank account—so you’ll never forget a payment
- choice of scheduled payment date (the 5th or 15th of each month)
- flexibility in the length of your agreement
- ability to make additional payments to decrease the penalty and interest you owe
Note: If you can pay your balance in full within 60 days, you don’t need to request an IPA; request a one-time extension instead. If you want to request an IPA for an amount due shown on a return, see If you recently filed a return showing an amount due.
How to request an IPA
The fastest and easiest way to request an IPA is through your Online Services account. You can make your request online if the IPA:
- is for a balance of $20,000 or less, and
- requires no more than 36 scheduled monthly payments.
To make your request online:
- Have your bank account and routing numbers available.
- Log in to your Online Services account (You’ll need to create an account if you don't already have one).
- Select the ≡ Services menu in the upper left-hand corner of your Account Summary homepage.
- Select Payments, bills and notices, and then Installment payment agreement from the drop-down menu.
Note: If you need to request an IPA for a balance greater than $20,000, or that requires more than 36 scheduled monthly payments, you need to make your request by phone; call us at 518-457-5434 during regular business hours and speak to a representative.
How we evaluate your request
We base the decision to allow an IPA on a thorough review of:
- your tax payment history,
- your return filing history,
- your current financial condition, and
- your adherence to all department requirements.
In certain circumstances, we may be required to file a tax warrant as a condition for allowing an IPA.
After you’re approved
Once you’re approved for an IPA, there are terms and conditions you must comply with. Failure to adhere to these terms could result in collection action.
- schedule your monthly IPA payments to be automatically withdrawn from your bank account on the 5th or 15th of each month,
- file all your required tax returns on time, and
- pay all your taxes on time.
- If you do not pay your new tax bills on time, you’re in default of your payment agreement. We’ll give you notice, but if you do not pay your new bill, we may:
- resume collection action on the bill under the payment agreement, or
- modify or terminate the agreement.
Please note, we will continue to offset your state and federal refunds or other money you’re owed until your balance is paid in full.
If you recently filed a return showing an amount due
If you have no other open bills with us, we cannot set up an IPA until a bill is generated. Continue to make payments until you receive a bill.
If you already have an open bill with us, we may be able to set up an IPA for your current balance and include the amount due on this recent return; call us at 518-457-5434 during regular business hours and speak to a representative.
Request a one-time extension
If you can pay your balance in full within 60 days, you don’t need to request an IPA. Instead, request a one-time extension to pay your balance.
- Have your taxpayer ID and bill or assessment number available. (You can find your assessment number in the upper right-hand corner of the notice we sent you, or on the Account Summary homepage of your Online Services account.)
- Call us anytime at 518-457-5434 and follow the automated prompts.
The dates and amounts of payments are up to you, but you must pay your balance in full within the time allowed to avoid potential collection action. See Pay a bill or notice for information on how to make payments.
Note: Payments may take up 10 days to post to your account. You may check your account balance online in your Online Services account or by phone.