What is the IRS process for refund delays or payment plan setup?

by | Oct 25, 2025 | Individual Taxes

Here’s what HIVE AI had to say about “What is the IRS process for refund delays or payment plan setup?”:
IRS process for refund delays or payment plan setup

Tracking and understanding refund delays

  • Check your status using Where’s My Refund on IRS.gov or the IRS2Go app. These tools have the most current status and update daily. 1
  • Refunds can be delayed if your return needs corrections or additional review. If the IRS needs more information, it will send you a letter. 2
  • If direct deposit fails (wrong/closed account, institutional refusal, mergers), the IRS issues a paper check, which can add delays of up to 10 weeks. The IRS reserves the right to issue a paper check and does not guarantee a specific deposit date. 3
  • Your refund can be reduced (offset) to pay certain debts, including past‑due state income tax; the IRS must apply your overpayment to those obligations and send the remainder, if any. 4
  • If a direct‑deposit refund was misdirected, regulations require procedures for reporting, coordinating with financial institutions to identify the receiving account, recovering funds, and reissuing the refund to the correct account. 5
  • The IRS notes periodic processing delays for certain electronic payments and provides official channels to make payments and see posting status. 6

What to do if your refund is delayed

  • Monitor daily on Where’s My Refund/IRS2Go and watch your mail for IRS letters requesting information. Respond promptly to any letter. 2
  • Verify your direct deposit information is correct and current to avoid reissue as a paper check and the associated delay. 3
  • If you suspect a misdirected direct deposit, report it per the IRS’s procedures so the Treasury and your bank can coordinate recovery and reissue. 5

Payment plan setup (installment agreements)

  • Most taxpayers qualify for an online payment plan and receive immediate approval decisions when applying through the Online Payment Agreement (OPA). Options include:
    • Short‑term plan: for total balance under $100,000 (tax, penalties, interest); up to 180 days to pay in full
    • Long‑term plan: for total balance under $50,000; monthly payments up to 72 months 7
  • You can apply and manage payments in your IRS Online Account. Most taxpayers have up to 10 years to pay, but interest and penalties continue, so paying faster lowers cost. 8
  • If you prefer not to set up direct debit, you can schedule or modify monthly payments in your Online Account or make one‑time payments via Direct Pay. 8
  • You can also pay now or schedule payments up to one year in advance via Direct Pay, or use a debit/credit card or digital wallet. 6

Timing, approvals, and protection while your plan is pending

  • The IRS typically approves or denies an installment agreement request within about 30 days; requests tied to balances on returns filed after March 31 can take longer. If approved, the IRS sends terms and an administrative setup fee notice. 9
  • When you apply for a payment plan, with certain exceptions, levies are generally prohibited and the collection period is suspended or extended while the request is pending. 9

Alternatives and temporary relief if you can’t pay

  • Consider an Offer in Compromise (to settle for less than the full amount) if you qualify; a pre‑qualifier tool is available online. 1
  • If you’re unable to pay currently, you may request that collection be temporarily delayed; contact the IRS using the number on your notice. 10

Practical tips to reduce costs and avoid issues

  • Pay as much as you can as quickly as you can to reduce accruing interest and penalties, even if you can’t pay in full. 8
  • Use electronic payment options and your Online Account to apply, schedule, and track payments. 6
  • Ask about administrative penalty relief such as first‑time abatement if you have a clean compliance history. 7

Sources

1 – IRS Newsroom – IR-2022-35 📄 Summarize
2 – IRS.gov – Where’s My Refund? 📄 Summarize
3 – IRS – Publication 4163 Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns 📄 Summarize
4 – IRC § 6402(e) 📄 Summarize
5 – IRC § 6402(n) 📄 Summarize
6 – IRS.gov – Make a payment 📄 Summarize
7 – IRS Newsroom – IR-2024-243 📄 Summarize
8 – IRS.gov – Simple payment plans for individual taxpayers 📄 Summarize
9 – IRS.gov – Instrucciones para el Formulario 9465 (07/2024) 📄 Summarize
10 – IRS.gov – Temporarily delay the collection process 📄 Summarize


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