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CPP-1 Installment Payment Plan Request Instructions
General Information
Who should file this form?
You should file Form CPP-1, Installment Payment Plan Request, if you have tax delinquencies that you cannot pay in full because of a financial hardship and you would like to enter into an installment payment plan with us.
What is an installment payment plan?
An installment payment plan is an agreement between you and the Illinois Department of Revenue (IDOR) to pay your tax delinquencies using regularly scheduled payments. Your scheduled payment amount and the length of time that you have to pay is based on your financial condition.
When is this form due?
There is no specific due date. We recommend that you file this form when you receive a bill or notice which you are unable to pay because of a financial hardship. Once you receive the bill or notice, you should complete and return this form within 10 days.
Note: Even when you enter into an installment payment plan, you continue to accrue interest and applicable penalties and fees on the delinquent tax you owe.
When will my installment payment plan request be approved?
Approval of your request for an installment payment plan will depend upon the completeness of the information you provide on this form. If additional information is needed to process your request, we will contact you. If our review finds that you can pay in full, then we will require you to do so. If you qualify for an installment payment plan, we will send you a letter of approval and the conditions of the installment payment plan.
How must I make my installment plan payments?
ACH debit — If you have a checking or savings account, you may be required to make your installment payments using the ACH debit program. It is the recommended form of payment for installment payments. The ACH debit program allows you to have the installment payments automatically withdrawn from a savings or checking account.
Note: If we approve your installment payment plan request, your plan approval letter will describe the requirements for your payments.
How must I make my first payment or extra payments?
To make your first payment or if you would like to make payments in addition to your regular installment payments, you may use one of the following options.
- MyTax Illinois - This is IDOR’s online account management system. You may use MyTax Illinois to make electronic payments as well as file returns for most taxes.
- “Pay by Phone” - Call 1 866-490-2061 to make a payment from your checking or savings account. You will need your Taxpayer ID, bank routing number, and bank account number.
- Mail - You may mail your remittance to:
INSTALLMENT CONTRACT UNIT
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19035
SPRINGFIELD IL 62794-9035
- Credit card (This payment method is only available for Individual Income Tax liability.) — You may make payments using your Visa, Discover, MasterCard, or American Express. The credit card service provider will assess a convenience fee. Each service provider charges its own rate. The rates can vary daily. IDOR receives no money from these fees. Please note that this is the only payment option where you will be charged a convenience fee. To make a credit card payment, visit our website at tax.illinois.gov or call 1 866-490-2061 and choose the credit card payment option. If your payment is for a prior year, select “prior year.”
Where do I mail my completed return?
Please fax your completed form to us at 217 785-2635 or mail it to:
INSTALLMENT CONTRACT UNIT
ILLINOIS DEPARTMENT OF REVENUE
PO BOX 19035
SPRINGFIELD IL 62794-9035
Where do I get help?
You can visit our website at tax.illinois.gov, call our Installment Contract Unit at 217 785-8556, or write to the address above.
Specific Instructions
Step 1: Debtor identification
Line A - Complete all lines. If you have a spouse who is also liable, complete the lines about your spouse.
Line B - If business debt, complete all lines to identify the business or organization.
Step 2: Describe your debt and installment payment plan request
Line 1 - Identify all tax periods (i.e., month, quarter, or year) for which the liability exists. For individual or business income tax liabilities, write the tax year covered by the return.
If you need additional space, write the tax period beside the line provided or list the tax periods on a separate sheet of paper and attach it to this form.
If you have both individual income tax and other tax debt, submit a separate Form CPP-1 for the individual income tax liability.
If you are requesting an installment payment plan for more than one type of tax other than individual income tax (i.e., sales, withholding, excise, or business income tax), you may combine the tax types on your Form CPP-1. Write the type of tax beside the line provided or list the tax types and periods on a separate sheet of paper and attach it to this form.
Line 2 - Write the amount of your good faith down payment (which is due with your completed Form CPP-1). You must make this payment using MyTax Illinois or “Pay by Phone” payment method or by mailing us a check or guaranteed remittance. Please make your down payment amount as large as possible to reduce additional interest accrual. Interest accrues on the tax until paid.
Line 3 - Write the amount of debt to be included in your installment payment plan. If your unpaid liability is over $15,000, complete Form EG-13-I, Financial and Other Information Statement for Individuals, or Form EG-13-B, Financial and Other Information Statement for Businesses, and submit it with Form CPP-1. Both of these forms are available on our website at tax.illinois.gov.
Line 4 - For your regular installment plan payments, write the date payments will begin and the amount of each payment. Please make the payment amount as large as possible to reduce additional interest accrual. Interest accrues on the tax until paid.
Line 5 - Check one box to tell us how frequently you will make your installment plan payments as identified on Line 4.
Step 3: Provide your financial institution and account information
Complete all lines about your account. Check the box to authorize IDOR to utilize the ACH debit method of payment from this account.
Step 4: Read the statement and sign the form
You (or in the case of a business, the person responsible for remitting payments) must sign the statement. If you do not, processing of your request will be delayed and we may take collection action to collect the unpaid debt.
We will contact you if we do not approve the installment payment plan as you request or if we need additional information from you.
By signing the application, you agree to the following:
- The Illinois Department of Revenue (IDOR) is authorized to use the information on this form to make withdrawals (ACH debits) at the frequency you selected in Line 5 and from the account listed on Line 6 in accordance with the Department of Revenue Law of the Civil Administrative Code of Illinois and all applicable Illinois tax acts, and that this authorization remains in effect until the debt is paid or you notify IDOR in writing to cancel;
- IDOR may request additional information about your financial condition and you may be required to pay a higher amount than the payment plan described on this form;
- IDOR has the discretion to file a lien at any time, including, but not limited to, when IDOR determines there is a risk of non-payment;
- IDOR may contact you about this payment plan at any address and phone number listed in Step 1 (this includes electronic communication by email or text); and
- If you do not remit the scheduled payment, file all required returns, and pay all taxes when due, IDOR may cancel the installment payment plan, the entire unpaid balance will become due immediately, and IDOR may take enforcement action, including levy of your bank account or wages.
CPP-1 Instructions (R-01/26)