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In this tutorial, CPA Anthony Fontana explains how to set up an online payment plan with the IRS. A key point is that you cannot establish this payment plan online if you owe more than $50,000; in such cases, you must call the IRS. To begin, search for "IRS account" online and log into your account. If you don’t have an account, you will need to create one. Once logged in, scroll down and click on "view payment options." You’ll then see a screen where you can either make a payment or modify your existing payment plan. This tutorial provides guidance for clients who are eligible to set up their plans online.