1. Online Payment Agreements
William Mealy
Senior Stakeholder Liaison
CPA Continuing Education Society of PA
December 17, 2014

2. OPA Goals Simplicity and convenience Fewer defaults
Fewer posting errors
Reduced Cost

3. Benefits to Taxpayers Fully automated Interactive Streamlined
Immediate approval notification

4. Benefits to Taxpayer No direct personal contact
Taxpayer or Rep self-qualifies and applies
Education
Lower costs

5. Payment Options Full pay in 10 days Full pay in 11 – 120 days
Monthly payments

6. Who Can Use OPA
Individuals
Businesses
Their Representatives

7. Criteria – Individual Taxpayers
Any type of tax
Owe $50,000 or less
All required returns filed
Minimum payment amount

8. Additional Requirement Individuals
If – Aggregate balance $25,001 - $50,000
Then – Direct Debit agreement required

9. Criteria – Business Taxpayers
Owe $25,000 or less
All required returns filed
Full pay within 24 months

10. Additional Requirement Businesses
If – $10,001 - $25,000 owed
Then – Payments must be by Direct Debit

11. Finding the Online Application
At IRS.gov
Tools – Online Payment Agreement Application
Payments tab – Apply for an Online Payment Agreement
Key word OPA

12. OPA Landing Page

13. Information Needed Individual Taxpayers
PIN (can create one)
SSN or ITIN
Date of birth
Caller ID number (see tax due notice), or
AGI from prior year
Bank name and address
Employer name and address
Payment amount and monthly due date

14. Information Needed Business Taxpayers
EIN
Business Address
Date business established
Caller ID number
Bank name and address
Payment amount and monthly due date

15. Additional OPA Features
Regular installment agreement changes–
Due date
Amount
Switch to direct debit or payroll deduction
Change short term agreement to monthly payment plan 15

16. Feedback - Questions
Have you tried OPA? Problems? Impressions? Questions?
Your feedback will be captured and used to improve the online application

17. Contact Information
William Mealy
Senior Stakeholder Liaison
IRS Small Business/Self-Employed Division