Instructions For Form 9465-Fs - Installment Agreement Request
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1
2
3Instructions for Form
Department of the Treasury
Internal Revenue Service
9465-FS
(December 2011)
Installment Agreement Request
agreement instead of filing Form 9465-FS. To do that, go to
Section references are to the Internal Revenue Code unless
IRS.gov and click on “More...” under Tools.
otherwise noted.
Bankruptcy or offer-in-compromise. If you are in bankruptcy or
General Instructions
we have accepted your offer-in-compromise, do not file this form.
Instead, call 1-800-829-1040 to get the number of your local IRS
Insolvency function for bankruptcy or Technical Support function for
Purpose of Form
offer-in-compromise.
Use Form 9465-FS to request a monthly installment plan if your
How the Installment Agreement Works
liability is greater than $25,000 but not more than $50,000 and you
cannot pay the full amount you owe shown on your tax return (or on
We will usually let you know within 30 days after we receive your
a notice we sent you). Though Form 9465-FS is meant to be used
request whether it is approved or denied. However, if this request is
by taxpayers with liabilities greater than $25,000 but not more than
for tax due on a return you filed after March 31, it may take us
$50,000, it can be used by all taxpayers to request an installment
longer than 30 days to reply. If we approve your request, we will
agreement. Generally, you can have up to 72 months to pay. In
send you a notice detailing the terms of your agreement and
certain circumstances, you can have longer to pay or your
requesting a fee of $105 ($52 if you make your payments by
agreement can be approved for an amount that is less than the
electronic funds withdrawal). However, you may qualify to pay a
amount of tax you owe.
reduced fee of $43 if your income is below a certain level. The IRS
will let you know whether you qualify for the reduced fee. If the IRS
If you use this form you must file it on paper and attach it to the
does not say you qualify for the reduced fee, you can request the
front of your return; mailing it to the address shown in your tax
reduced fee using Form 13844, Application For Reduced User Fee
return booklet. If you have already filed your return and you are
For Installment Agreements.
sending in Form 9465-FS on its own, mail it to the address shown
in these instructions for the type of return filed. However, before
You will also be charged interest and may be charged a late
requesting an installment agreement, you should consider other
payment penalty on any tax not paid by its due date, even if your
less costly alternatives, such as getting a bank loan or using
request to pay in installments is granted. Interest and any
available credit on a credit card. If you have any questions about
applicable penalties will be charged until the balance is paid in full.
this request, call 1-800-829-1040.
To limit interest and penalty charges, file your return on time and
Use Form 9465-FS if you are an individual:
pay as much of the tax as possible with your return (or notice). All
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Who owes income tax on Form 1040,
payments received will be applied to your account in the best
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Who may be responsible for a Trust Fund Recovery Penalty,
interests of the United States.
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Who was self-employed and owes self-employment or
By approving your request, we agree to let you pay the tax you
unemployment taxes and is no longer operating the business,
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owe in monthly installments instead of immediately paying the
Who is personally responsible for a partnership liability and the
amount in full. In return, you agree to make your monthly payments
partnership is no longer operating, or
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on time. You also agree to meet all your future tax liabilities. This
Owner who is personally responsible for taxes in the name of a
means that you must have enough withholding or estimated tax
limited liability company (LLC) and the LLC is no longer operating.
payments so that your tax liability for future years is paid in full
Do not use Form 9465-FS if:
when you timely file your return. Your request for an installment
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You can pay the full amount you owe within 120 days (see Can
agreement will be denied if all required tax returns have not been
you pay in full within 120 days?), or
filed. Any refund due you in a future year will be applied against the
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You want to request an online payment agreement (see Applying
amount you owe. If your refund is applied to your balance, you are
online for a payment agreement).
still required to make your regular monthly installment payment.
Guaranteed installment agreement. Your request for an
Payment methods. You can make your payments by check,
installment agreement cannot be turned down if the tax you owe is
money order, credit card, or one of the other payment methods
not more than $10,000 and all three of the following apply.
shown next. The fee for each payment method is also shown.
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During the past 5 tax years, you (and your spouse if filing a joint
return) have timely filed all income tax returns and paid any income
Payment method
Applicable fee
tax due, and have not entered into an installment agreement for
payment of income tax.
Check, money order, or credit card
$105
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The IRS determines that you cannot pay the tax owed in full
Electronic funds withdrawal
$ 52
when it is due and you give the IRS any information needed to
make that determination.
Payroll deduction installment
$105
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You agree to pay the full amount you owe within 3 years and to
agreement
comply with the tax laws while the agreement is in effect.
A Notice of Federal Tax Lien may be filed to protect the
For details on how to pay, see your tax return instructions, visit
!
government’s interests until you pay in full.
IRS.gov, or call 1-800-829-1040.
CAUTION
After we receive each payment, we will send you a notice
Can you pay in full within 120 days? If you can pay the full
showing the remaining amount you owe, and the due date and
amount you owe within 120 days, call 1-800-829-1040 to establish
amount of your next payment. But if you choose to have your
your request to pay in full. If you can do this, you can avoid paying
payments automatically withdrawn from your checking account, you
the fee to set up an installment agreement. Instead of calling, you
will not receive a notice. Your bank statement is your record of
can apply online.
payment. We will also send you an annual statement showing the
Applying online for a payment agreement. If your balance due
amount you owed at the beginning of the year, all payments made
is not more than $50,000, you can apply online for a payment
during the year, and the amount you owe at the end of the year.
Dec 23, 2011
Cat. No. 58659P
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