Irs Interest Rates 2024 On Payment Plans. For tax year 2022, the top tax rate remains 37% for individual single taxpayers with incomes greater than $539,900 ($647,850 for married. If you are unable to full pay your tax debt in full, you may be able to establish a payment plan.

That said, you’ll still owe. 8% for overpayments (7% for corporations) 8% for the underpayment of taxes.