As of 2015, individuals can call the Internal Revenue Service at 800-829-1040 to set up a payment plan or discuss an existing plan, according to the IRS. Alternatively, taxpayers can call the telephone number listed on the IRS bill or notice.
Individual taxpayers can set up a payment plan online by clicking the Apply for an Online Payment Plan link under the Tools heading on the home page, as indicated by the IRS. Along with the taxpayer's name and Social Security number, the IRS requires the following information to set up a payment plan online: valid email address, address from the most recent tax return, date of birth and filing status. Taxpayers with previously established accounts can log in using an existing user ID and password.