If you cannot pay your taxes in full, or you are having difficulty reimbursing the State for overpayment of Homestead Benefit or Senior Freeze benefits, a payment plan can help. Read the guidelines below to see if you qualify, and then select the appropriate Payment Plan Request Form.
Minimum amount due for the State to accept a payment plan:
- For all taxes other than Cigarette Taxes, you must owe $500 or more to request a plan. If you have a debt of less than $500 please see Payment Plan – Answers.
- For Cigarette Taxes, you can request a payment plan for any unpaid amount.
- For Homestead Benefit and Senior Freeze (Property Tax Reimbursement) repayments, you can request a payment plan for any amount you owe.
What you should know about payment plans:
- You must file all missing State tax returns before we can approve your plan.
- Your plan must include all unpaid balances.
- The monthly payment must be at least $25.
- Plans range from three to 60 months. You cannot change the terms of the plan once you enter into an agreement.
- All plans are subject to Division of Taxation approval.
- We will continue to add interest to your unpaid tax balance. (This does not apply to Homestead or Senior Freeze balances.)
- We may add a 10.7% Referral Cost Recovery Fee to each outstanding item. This fee is in addition to any interest or penalties 170 kb charged.
- You may receive a Certified Notice and Demand for Payment Letter if you owe over $5,000.
- You will still be subject to all set-off programs until the debt is paid in full. Set-off programs allow the State to apply your refunds, property tax relief, and other government benefits to pay off debt you may owe.
- For businesses, if you are a responsible person, you also must complete the Responsible Person Acknowledgement and Judgment Authorization 497 kb to receive a payment plan.
- If you received a notice from the U.S. Department of the Treasury, Bureau of the Fiscal Service (BFS) showing an amount will be deducted from your federal pension, enclose a copy of the notice with your payment plan request
- If you have received a notice from our collection agency – Pioneer Credit Recovery – you can contact a caseworker at Pioneer by calling 1-866-372-6840.