As a condition of your agreement, any refund due to you in a future year will be applied against the amount you owe.
- Continue making your installment agreement payments as scheduled because your refund is not considered as a substitute for your regular payment due.
- 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. You can contact Financial Management Service (FMS) toll-free at 800-304-3107.
- The IRS will automatically apply the refund to the taxes owed.