There are two methods:

1. Form 9465 - Look in Miscellaneous Forms for Installment Agreement (9465) There is a fee to start this plan and it is best done by setting up a automatic debit plan from the bank. https://proconnect.intuit.com/support/en-us/help-article/tax-forms/common-questions-filing-form-9465...

2. Pay something, wait for a bill, pay something, wait for a bill, ..... there is no fee to do this informal method and it works great on small amounts.

Regardless of method there is interest and penalty for late payment.