Question:   Can I receive a tax refund if I am currently making payments under an installment agreement or payment plan for a prior year's federal taxes?

Answer:   No.  As a condition of your installment agreement, any refund due to you in a future year will be applied against the amount that you owe.

• The IRS will automatically apply the refund to the taxes owed.
• You must continue making your installment agreement payments as scheduled and in full because your refund is not applied toward your regular payment, and therefore any payments due under the installment agreement must still be made in full..
• Regardless of whether you are participating in an installment agreement or payment plan with the IRS, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. For more information you can contact Financial Management Service (FMS) toll-free at 800-304-3107.