Instructions For Form 9465 - Installment Agreement Request (Page 2 of 5) in pdf

notice detailing the terms of your agreement and

Payment method

Applicable fee

requesting a user fee.

Check, money order, or credit

$225 ($149 with an online

Installment agreement user fees. We charge an

card

payment agreement)

installment agreement user fee to set an installment plan.

Direct debit

$107 ($31 with an online payment

The amount of the user fee can vary depending on

agreement)

whether you set up an installment agreement online or

agree to pay by direct debit. The fees are:

Payroll deduction installment

$225

agreement

$31, if you set up an online payment agreement and

make your payments by direct debit;

$107, if you don’t set up an online payment agreement

If the total amount you owe is not more than

but make your payments by direct debit;

$50,000 (including any amounts you owe from

$149, if you set up an online payment agreement but

TIP

prior years) and you request an installment

don’t make your payments by direct debit; or

agreement online, we may charge a lower fee. For more

$225, if you don’t set up an online payment agreement

information, see Applying online for a payment

and don’t make your payments by direct debit.

agreement, earlier.

Reduced installment agreement user fee. You may

qualify to pay a reduced fee of $43 if your income is below

For details on how to pay, see your tax return

a certain level. The IRS will let you know whether you

instructions, visit IRS.gov, or call 1-800-829-1040.

qualify for the reduced fee. If the IRS doesn't say you

After we receive each payment, we will send you a

qualify for the reduced fee, you can request the reduced

notice showing the remaining amount you owe, and the

fee using Form 13844, Application For Reduced User Fee

due date and amount of your next payment. But if you

For Installment Agreements. You can qualify for the $31

choose to have your payments automatically withdrawn

fee if you set up an online payment agreement and pay by

from your checking account, you won’t receive a notice.

direct debit.

Your bank statement is your record of payment. We will

There is also a reduced fee of $43 to modify or

send you an annual statement showing the amount you

reinstate an installment agreement.

owed at the beginning of the year, all payments made

during the year, and the amount you owe at the end of the

Other costs. You also will be charged interest and may

year.

be charged a late payment penalty on any tax not paid by

its due date, even if your request to pay in installments is

If you don’t make your payments on time or don’t pay a

balance due on a return you file later, you will be in default

granted. Interest and any applicable penalties will be

charged until the balance is paid in full. To limit interest

on your agreement and we may take enforcement actions,

and penalty charges, file your return on time and pay as

such as the filing of a Notice of Federal Tax Lien or an IRS

much of the tax as possible with your return (or notice). All

levy action, to collect the entire amount you owe. To

payments received will be applied to your account in the

ensure that your payments are made timely, you should

best interests of the United States.

consider making them by direct debit. See the instructions

for lines 13a and 13b.

By approving your request, we agree to let you pay the

Note. The shared responsibility payment (SRP) amount

tax you owe in monthly installments instead of

that you owe is the assessed payment for not having

immediately paying the amount in full. In return, you agree

minimum essential health coverage for you and, if

to make your monthly payments on time. You also agree

applicable, your dependents per section 5000A. The SRP

to meet all your future tax obligations. This means that you

amount that you owe isn't subject to penalties or to Notice

must have enough withholding or estimated tax payments

of Federal Tax Lien or levy enforcement actions.

so that your tax obligation for future years is paid in full

However, interest will continue to accrue until you pay the

when you timely file your return. Your request for an

total SRP balance due. We may apply your federal tax

installment agreement will be denied if any required tax

refunds to the SRP amount that you owe until it's paid in

returns haven’t been filed. Any refund you’re due in a

full.

future year will be applied against the amount you owe. If

your refund is applied to your balance, you’re still required

Requests to modify or terminate an installment

to make your regular monthly installment payment.

agreement. After an installment agreement is approved,

you may submit a request to modify or terminate an

Payment methods. You can make your payments by

installment agreement. You may modify your payment

check, money order, credit card, or one of the other

amount or due date by going to IRS.gov and entering

payment methods shown next. The fee for setting up an

“Online Payment Agreement” in the “Search” box. You

installment agreement for each payment method is also

may also call 1-800-829-1040 to modify or terminate your

shown. To be charged a lower fee you may want to set up

agreement. There is an $89 fee to modify the installment

an online payment agreement and/or agree to make your

agreement. Low income taxpayers pay a $43 fee to

payments by direct debit.

modify an agreement.

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Instructions For Form 9465 - Installment Agreement Request Page 2

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