Instructions For Form 9465 - Installment Agreement Request
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5Instructions for Form 9465
Department of the Treasury
Internal Revenue Service
(Rev. February 2017)
Installment Agreement Request
Section references are to the Internal Revenue Code
Don’t use Form 9465 if:
unless otherwise noted.
You can pay the full amount you owe within 120 days
(see Can you pay in full within 120 days?),
What's New
You want to request an online payment agreement (see
Applying online for a payment agreement), or
Expanded use of form. You may use Form 9465 to
Your business is still operating and owes employment
request to add the liability for a new tax period to an
or unemployment taxes. Instead, call the telephone
existing installment agreement. You may also use this
number on your most recent notice to request an
form to request an installment agreement for the individual
installment agreement.
shared responsibility payment.
Guaranteed installment agreement. You’re eligible for
Updated fee amounts. Beginning January 1, 2017, the
a guaranteed installment agreement if the tax you owe
fees for setting up an installment agreement are $225,
isn’t more than $10,000 and:
$107 (if you make payments by direct deposit), $149 (if
During the past 5 tax years, you (and your spouse if
you set up an online payment agreement), or $31 (if you
filing a joint return) have timely filed all income tax returns
set up an online payment agreement and make payments
and paid any income tax due, and haven’t entered into an
by direct deposit). See Payment methods on page 2.
installment agreement for the payment of income tax;
You agree to pay the full amount you owe within 3 years
There is an $89 fee to modify or reinstate an installment
and to comply with the tax laws while the agreement is in
agreement.
effect; and
For low income taxpayers, the fee to set up an
You’re financially unable to pay the liability in full when
installment agreement is $43 or could be $31, if an online
due.
payment agreement is set up and the payments are made
by direct debit.
Note. It is the practice of the Internal Revenue Service
(IRS) to grant these installment agreements even if you
Future Developments
can pay your liability in full if the tax you owe isn’t more
For the latest developments related to Form 9465 and its
than $10,000 and you meet the other criteria.
instructions, such as legislation enacted after they were
Can you pay in full within 120 days? If you can pay
published, go to IRS.gov/form9465.
the full amount you owe within 120 days, call
1-800-829-1040 to establish your request to pay in full. If
General Instructions
you can do this, you can avoid paying the fee to set up an
installment agreement. Instead of calling, you can apply
Purpose of Form
online. To do that, go to IRS.gov and enter "Online
Use Form 9465 to request a monthly installment plan if
Payment Agreement" in the "Search" box.
you can’t pay the full amount you owe shown on your tax
Applying online for a payment agreement. If your
return (or on a notice we sent you). Most installment
balance due isn’t more than $50,000, you can apply
agreements meet our streamlined installment agreement
online for a payment agreement instead of filing Form
criteria. The maximum term for a streamlined agreement
9465. To do that, go to IRS.gov and enter “Online
is 72 months. In certain circumstances, you can have
Payment Agreement” in the “Search” box or click on the
longer to pay or your agreement can be approved for an
link here for the
online payment
agreement. If you
amount that is less than the amount of tax you owe.
establish your installment agreement online, the user fee
that you pay will be lower than it would be otherwise.
However, before requesting an installment agreement,
you should consider other less costly alternatives, such as
Bankruptcy or offer-in-compromise. If you’re in
getting a bank loan or using available credit on a credit
bankruptcy or we have accepted your
card. If you have any questions about this request, call
offer-in-compromise, don’t file this form. Instead, call
1-800-829-1040.
1-800-829-1040 to get the number of your local IRS
Insolvency function for bankruptcy or Technical Support
Use Form 9465 if you’re an individual:
function for offer-in-compromise.
Who owes income tax on Form 1040,
Who is or may be responsible for a Trust Fund
How the Installment Agreement
Recovery Penalty,
Works
Who owes employment taxes (for example, as reported
on Forms 941, 943, or 940) related to a sole proprietor
We will usually let you know within 30 days after we
business that is no longer in operation, or
receive your request whether it is approved or denied.
Who owes an individual shared responsibility payment
However, if this request is for tax due on a return you filed
under the Affordable Care Act. See section 5000A.
after March 31, it may take us longer than 30 days to
reply. If we approve your request, we will send you a
Mar 14, 2017
Cat. No. 58607N
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