CS-Payment Plans -2 - Failure to File Tax Returns before Setting up Payment Plan will Result in Termination of Plan

You must file all outstanding tax returns to which the payment plan applies prior to requesting a payment plan with the Department. If you have not filed all outstanding tax returns due prior to requesting the plan or you include outstanding tax periods in the plan for which the Department of Revenue has estimated the outstanding tax liability due, the installment payment plan will be terminated.

If your payment plan has been terminated, even though you filed the outstanding tax returns due, this might have occurred because you set up the payment plan before filing the tax returns to which the payment plan applies; in this case, your payment plan and payment plan agreement letter may not have included all the outstanding tax periods. If you choose to set up another payment plan, please review the top portion of the letter to ensure that all the outstanding periods are included in the plan. If all outstanding periods are not included in the agreement, contact the Payment Plan Unit at (615) 741-4200 for assistance.