I am a self-employed sole proprietor with a growing business. I have an existing IRS installment agreement from 2014-15 with a remaining balance of about $20,000. I paid my taxes in full for 2016 but haven't made any estimated tax payments for 2017, anticipating an owed amount of $65,000. I plan to pay $40,000 by April or June. Can I roll in the remaining $25,000 into a new installment agreement if I keep the total owed under $50,000? Additionally, since I haven't made any estimated tax payments for 2017, is there a chance the IRS will deny adding this amount to my current installment agreement?

March 18th, 2023

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