The IRS is making it easier for some who owe delinquent taxes to make payment arrangements by making the application available online.

The OPA (Online Payment Agreement) is now available at the IRS website and allows taxpayers to file a request for a payment arrangement and receive immediate notification of approval.

Taxpayers who wish to use this tool must have already filed all required tax returns and have the following information available:

* Balance due notice from the IRS.

* Social Security number or Individual Taxpayer Identification Number.

* Personal identification number, which can be established online using the caller identification number from the balance due notice.

Three payment options are available when applying online:

* Pay in full — Taxpayers who pay within 10 days save interest and penalties.

* Short-term extension — Receive a short-term extension of up to 120 days. No fee is charged, but additional penalties and interest will accrue.

* Monthly payment plan — A $43 user fee will be added to the amount owed, and interest and penalty will continue to accrue on the unpaid balance.

The application is available Monday through Friday from 6 a.m. to 12:30 a.m., Saturday from 6 a.m. to 10 p.m. and Sunday from 4 p.m. to midnight (all are Eastern Time).

Online Payment Agreement Application