Short answer
The IRS offers short-term payment plans of up to 180 days with no setup fee and monthly installment agreements under 26 U.S.C. § 6159. The Ohio Department of Taxation cannot set up plans; the Ohio Attorney General can, generally up to one year. Penalties and interest continue on every plan.
Plans side by side
| Collector | Plan | Length | Setup | How long they can collect |
|---|---|---|---|---|
| IRS | Short-term | 180 days or less | $0 | Generally 10 years from assessment (§ 6502), suspended while a plan request is pending |
| IRS | Long-term installment agreement | Monthly until paid or the statute ends | Direct Debit $29 online / $107 otherwise; other methods $69 online / $178 otherwise; reduced for low income | |
| Ohio Attorney General | Payment plan on certified debt | Generally up to one year | Signed contract; collection cost may be added at certification | Claims cancelled 40 years after certification (ORC 131.02) |
| City of Canton | Not published | — | Call 330-430-7900 | Not published |
| Stark County Treasurer | Delinquent Tax Repayment Contract | 12 months ($1,000–$1,999) or 24 months ($2,000+) | 20% down plus the current half | Foreclosure possible after 1.5+ years delinquent |
Plans are common: the IRS Data Book counts 3,160,047 new installment agreements in fiscal year 2025.
Who handles it — compared
| Topic | Self-file online | National call-center company | Licensed CPA, EA or CTRS |
|---|---|---|---|
| Works when | One IRS balance under the online limit, all returns filed | Ask what is actually included | Several years, several layers, levy pending, or over the online limit |
| Ohio and city included | Separate calls | Often federal only — ask | Planned together |
| Financial statement (Form 433-F) | Self-prepared | Varies | Prepared and checked before it is sent |
| Cost | IRS setup fee only | Ask before paying | Quoted after review |
Building a plan that lasts
- Total each layer. IRS balance (transcript), Ohio balance (assessment or Attorney General letter), City of Canton balance, and any Stark County property tax.
- File what is missing. An IRS long-term plan online requires all required returns to be filed; missing years can break a plan later.
- Build one budget. Rent or mortgage, utilities, food, car, insurance — then decide what each collector can actually receive each month.
- Apply in the right order. Often the collector closest to levying first. A pending IRS plan request generally stops new IRS levies.
- Choose Direct Debit where offered. It costs less to set up with the IRS and reduces missed payments.
- Keep current-year taxes paid. New balances are the most common reason plans default — at the IRS, the Attorney General and the county.
Before applying, weigh the collection-clock trade-off described in the Canton comparison of self-help, national firms and licensed pros. Self-employed filers should also read why current-year estimates come first.
Three collectors, one paycheck. A licensed professional can set the numbers so every plan survives.
Call (330) 457-6198Questions people in Canton ask
How much does an IRS payment plan cost to set up?
A short-term plan (180 days or less) has no setup fee. For a long-term plan, the IRS lists $29 online or $107 by phone, mail or in person for Direct Debit, and $69 online or $178 otherwise for other monthly payment methods. Low-income taxpayers pay less or nothing. Penalties and interest keep accruing either way.
Can I apply for an IRS plan online?
Individuals generally can if they owe $50,000 or less (tax, penalties and interest combined) and have filed all required returns for a long-term plan, or owe less than $100,000 for a short-term plan. Otherwise use Form 9465, often with Form 433-F, or call 800-829-1040.
Does asking for a plan stop a levy?
Generally yes. With some exceptions, the IRS is prohibited from levying while an installment-agreement request is pending, and for 30 days after a rejection (26 U.S.C. § 6331(k)). The 10-year collection clock is suspended during that same time.
Can the Ohio Department of Taxation give me a payment plan?
No. The Department says it is not authorized to set up payment plans. After the balance is certified to the Ohio Attorney General, that office can offer a plan — generally up to one year, under a signed contract (888-301-8885).
What happens if I miss an IRS plan payment?
The IRS sends a CP523, its notice of intent to terminate the agreement and levy. Contact the IRS no later than 30 days from the notice date; reinstatement may require a fee.
Is there a plan for overdue Stark County property tax?
Yes — the Treasurer’s Delinquent Tax Repayment Contract: 12 months for $1,000–$1,999 delinquent, 24 months for $2,000 or more, 20% down plus the current half, monthly payments due on the 20th. Call 330-451-7814.
Back to the start: return to the Canton starting page.
Sources
Every fact on this page comes from these official pages, read on the date shown. Tax-law facts are re-checked at least every 90 days and local office facts every 180 days.
- Payment plans (installment agreements) — IRS. Accessed October 10, 2026.
- 26 U.S.C. § 6159 Agreements for payment of tax liability in installments — Cornell LII. Accessed October 10, 2026.
- 26 U.S.C. § 6331 Levy and distraint — Cornell LII. Accessed October 10, 2026.
- Understanding your CP523 notice — IRS. Accessed October 10, 2026.
- Understanding your LT11 notice or Letter 1058 — IRS. Accessed October 10, 2026.
- Pay Online — Individual and School District Income Taxes — Ohio Department of Taxation. Accessed October 10, 2026.
- Assessments FAQ — Ohio Department of Taxation. Accessed October 10, 2026.
- ORC 131.02 — Collecting amounts due to state — Ohio Revised Code (LSC). Accessed October 10, 2026.
- Canton City Income Tax Overview — City of Canton. Accessed October 10, 2026.
- Delinquent Tax and Tax Foreclosures — Stark County Treasurer. Accessed October 10, 2026.
- 26 U.S.C. § 6502 Collection after assessment — Cornell LII. Accessed October 10, 2026.
- IRM 5.1.19 Collection Statute Expiration — IRS. Accessed October 10, 2026.
- IRS Data Book, 2025 (Publication 55-B), Table 4-1 Delinquent Collection Activities — IRS. Accessed October 10, 2026.