get in arrears

To be overdue, as of an account, often because one has not made a payment as scheduled. Their account has gotten in arrears, so I doubt we'll see money from them any time soon. The 12-month grace period is the IRS throwing a lifeline to companies and individuals whose taxes have gotten in arrears. I don't know how Mr. Hardy's firm got in arrears of late, and I really don't know how they're going to keep the business viable.