Whether you qualify for Installment Agreements depends on a few factors. First, you need to be current with filing all past tax returns and any current year filings and payments that are required of your business. Next, installment agreement criteria split off depending on the type of business entity you have.If you are a sole proprietor or independent contractor, the payment plans you have available are the same as those set for individual filers. Another way to look at it is if you file a Schedule C with your 1040 tax return. If you do, then you would be eligible for the individual filer plans. If not, you'll follow the guidelines available to business filers. You can learn more about the payment plans and their fees from the IRS.