Taxpayers who owe but cannot pay in full by April 18 don’t have to wait for a tax bill to set up a payment plan. You can apply for a payment plan on IRS.gov.
You can also submit a payment plan request using Form 9465, Installment Agreement Request.
Note that interest is based on the amount of tax owed and for each day it’s not paid in full. Interest rates are determined every three months and can vary, based on type of tax; for example, individual or business-tax liabilities.