If you owe taxes to the IRS and cannot pay the full amount, you can request a payment agreement. This agreement allows you to pay your tax debt over time through monthly installments. However, to set up a payment agreement, you must provide the IRS with your mailing address.

The mailing address for payment agreements depends on where you live. If you live in Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming, or a foreign country or U.S. possession, you should send your payment agreement request to:

Internal Revenue Service

PO Box 219236

Stop 5050

Kansas City, MO 64121-9236

If you live in Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia, or Wisconsin, you should send your payment agreement request to:

Internal Revenue Service

PO Box 802502

Cincinnati, OH 45280-2502

It`s important to note that the mailing addresses for payment agreements may change, so it`s always a good idea to check the IRS website for the most up-to-date information. Additionally, it`s important to make your payment agreement payments on time to avoid further penalties and interest charges.

In summary, if you need to set up a payment agreement with the IRS and live in the United States or a U.S. possession, you should send your request to one of the two designated mailing addresses based on where you live. Make sure to stay up-to-date with any changes in mailing addresses and make timely payments to avoid additional charges.