Q. I need a payment plan to pay my income tax bill.  What must I do?

A. While DRS is not a lending institution, we do understand that there are times when  taxpayers experience temporary, legitimate financial difficulties and require extra time to pay a tax debt. We will attempt to assist you in resolving your account in a manner that is acceptable to both of us.  In order to request a short-term payment plan, all the following criteria must be met:

• Your account is not already in collection status with DRS or with a collection agency working on behalf of DRS.  In addition, your account cannot be under warrant, bankruptcy, suspense, or criminal investigation by DRS;
• You have filed all returns;
• You owe less than $3,000.00; and
• You will be able to pay off the full amount of tax, penalty and interest within one year of the payment plan request.

If all of the above are true, download the TPG-171, Short-Term Payment Plan Request, complete it, and mail to DRS using the address on the form. Your request will be reviewed and you will be contacted by DRS.

If your account does not meet all the criteria listed above, you are not eligible to submit the Short-Term Payment Plan Request Form.  However, you should follow the directions below to resolve your past-due balance:

• If your case is assigned to a collection agency, contact that agency directly.
• If already working with a Revenue agent, call that agent directly.
• If a tax warrant exists call the C&E Field Unit.  (Wage Warrants: 860-297-5874;  Bank Warrants: 860-297-5754; other warrants: 860-297-5883)
• If a bankruptcy has been filed, call the C&E Bankruptcy unit: 860-297-5921.
• If you owe more than $3,000.00 call the Collection and Enforcement Division at 860-297-4936 to make payment arrangements.

This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services.  It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).  However, it is not intended to serve as a legal ruling.