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 $5,000.00; and
- You MUST be able to pay off the full amount of tax, penalty and interest within 12 months of the payment plan request.
If all of the above are true, go to the TSC-IND option and log in using your SSN. Once you are logged in under the Main Menu option you will see the link for Request Payment Agreement. Follow the screen prompts from this point on. NOTE: The 1st payment is withdrawn the day the agreement is made.
If your account does not meet all the criteria listed above, you are not eligible to use the TSC for a Short-Term Payment Plan Request. 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 Field Unit. (Wage Warrants: 860-297-5944; Bank Warrants: 860-297-5845; 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 $5,000.00 call the Compliance 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.