As an example, in Illinois:
1) Confirm Your Tax Debt Amount and Status: ● Review your most recent IRS or IDOR notice. ● You can also view your balance online at:IRS: https://www.irs.gov/payments/view-your-tax-accountIllinois Department of Revenue: https://mytax.illinois.gov/ Cost: Free. Neither the IRS nor IDOR charges fees for establishing payment plans directly.
2) Verify Return Filings: ● Ensure all prior-year tax returns (state and federal) have been filed. ● Unfiled returns will result in automatic denial of payment plan requests.
3) Choose the Appropriate Payment Option: a) Short-Term Payment Plan (IRS):For debts under $100,000, paid in full within 180 days.b) Long-Term Installment Agreement (IRS):For debts under $50,000, paid over time.c) State Payment Plan (IDOR):Set up through MyTax Illinois for eligible businesses and individuals.
4) Set Up Online:IRS: Apply online at https://www.irs.gov/payments/online-payment-agreement-application Illinois Department of Revenue: Log into https://mytax.illinois.gov/ (→ “Account Maintenance” → “Request Payment Plan.”)
5) Complete the Application: ● Provide taxpayer identification number (FEIN, SSN, or ITIN). ● Include total debt amount, proposed monthly payment, and payment date. ● Enter bank account details for direct debit payments.● Review and submit the agreement electronically. 
6) A Mail Option (if online unavailable):IRS: Complete Form 9465 (Installment Agreement Request) https://www.irs.gov/forms-pubs/about-form-9465Mail to the address listed in your IRS notice.
IDOR: Write to: Illinois Department of Revenue, Collections DivisionP.O. Box 19035, Springfield, IL 62794-9035 Processing time: 2–4 weeks by mail. 
7) Confirmation and Monitoring: ● Once approved, you’ll receive a confirmation letter or online notification. ● Payments are automatically withdrawn monthly. ● Monitor your balance and adjust payments through your online account.