Taxpayers who cannot pay their tax bill in full may be able to do so without fear of enforcement—and with a reduced failure-to-pay penalty—using an installment agreement. Under final regulations, which become effective for agreements entered into, restructured, or reinstated on or after January 1, 2017, the cost in most cases will be higher. The basic fee is rising to $225 (up from $120); the cost for restructuring will be $89 (up from $50). There are two new online installment agreements: a basic one costing $149 and a direct debit online agreement with a fee of $31. Note: Small businesses with employees can use an in-Business Trust Fund Express Installment Agreement for outstanding employment taxes.