If you owe money to the IRS and have a payment plan for a previous year, will the amount you owe to the IRS get deducted from your refund for 2014 to pay what you owe?

Yes

• Your future refunds will be applied to your tax debt until it is paid in full;
• Pay at least your minimum monthly payment when it's due;
• Include your name, address, SSN, daytime phone number, tax year and return type on your payment;
• File all required tax returns on time & pay all taxes in-full and on time (contact us to change your existing agreement if you cannot);
• Make all scheduled payments even if we apply your refund to your account balance; and

No. A condition of your installment agreement is that the IRS will automatically apply any refund due to you against taxes you owe.

• Because your refund is not applied toward your regular monthly payment, you must continue making your installment agreement payments as scheduled and in full.
• Regardless whether you are participating in an installment agreement or other payment arrangement with the IRS, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. For more information on these non-IRS refund offsets, you can call the Bureau of the Fiscal Service (BFS) at 800-304-3107 (toll-free)