Instructions For Form 9465
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3Instructions for Form 9465
Department of the Treasury
Internal Revenue Service
(Rev. December 2011)
Installment Agreement Request
Applying online for a payment agreement. Instead of filing
Section references are to the Internal Revenue Code unless
Form 9465, you can apply online for a payment agreement. To
otherwise noted.
do that, go to IRS.gov and click on “More...” under Tools.
General Instructions
Bankruptcy or offer-in-compromise. If you are in bankruptcy
or we have accepted your offer-in-compromise, do not file this
form. Instead, call 1-800-829-1040 to get the number of your
What’s New
local IRS Insolvency function for bankruptcy or Technical
Support function for offer-in-compromise.
The IRS has created a page on IRS.gov for information about
Form 9465 and its instructions at
How the Installment Agreement Works
Information about any future developments affecting Form 9465
(such as legislation enacted after we release it) will be posted
We will usually let you know within 30 days after we receive
on that page.
your request whether it is approved or denied. However, if this
request is for tax due on a return you filed after March 31, it
Purpose of Form
may take us longer than 30 days to reply. If we approve your
request, we will send you a notice detailing the terms of your
Use Form 9465 to request a monthly installment plan if you
agreement and requesting a fee of $105 ($52 if you make your
cannot pay the full amount you owe shown on your tax return
payments by electronic funds withdrawal). However, you may
(or on a notice we sent you). Generally, you can have up to 72
qualify to pay a reduced fee of $43 if your income is below a
months to pay. In certain circumstances, you can have longer to
certain level. The IRS will let you know whether you qualify for
pay or your agreement can be approved for an amount that is
the reduced fee. If the IRS does not say you qualify for the
less than the amount of tax you owe. However, before
reduced fee, you can request the reduced fee using Form
requesting an installment agreement, you should consider other
13844, Application For Reduced User Fee For Installment
less costly alternatives, such as getting a bank loan or using
Agreements.
available credit on a credit card. If you have any questions
about this request, call 1-800-829-1040.
You will also be charged interest and may be charged a late
payment penalty on any tax not paid by its due date, even if
Use Form 9465 if you are an individual:
•
your request to pay in installments is granted. Interest and any
Who owes income tax in the amount of $25,000 or less on
applicable penalties will be charged until the balance is paid in
Form 1040,
•
full. To limit interest and penalty charges, file your return on
Who may be responsible for a Trust Fund Recovery Penalty,
•
time and pay as much of the tax as possible with your return (or
Who was self-employed and owes self-employment or
notice). All payments received will be applied to your account in
unemployment taxes and is no longer operating the business,
•
the best interests of the United States.
Who is personally responsible for a partnership liability and
the partnership is no longer operating, or
By approving your request, we agree to let you pay the tax
•
Owner who is personally responsible for taxes in the name of
you owe in monthly installments instead of immediately paying
a limited liability company (LLC) and the LLC is no longer
the amount in full. In return, you agree to make your monthly
operating.
payments on time. You also agree to meet all your future tax
liabilities. This means that you must have enough withholding or
Do not use Form 9465 if:
•
estimated tax payments so that your tax liability for future years
You can pay the full amount you owe within 120 days (see
is paid in full when you timely file your return. Your request for
Can you pay in full within 120 days?),
•
an installment agreement will be denied if all required tax
You want to request an online payment agreement (see
returns have not been filed. Any refund due you in a future year
Applying online for a payment agreement), or
•
will be applied against the amount you owe. If your refund is
The amount you owe is greater than $25,000. Instead, you
applied to your balance, you are still required to make your
may be able to use Form 9465-FS.
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
money order, credit card, or one of the other payment methods
owe is not more than $10,000 and all three of the following
shown next. The fee for each payment method is also shown.
apply.
•
During the past 5 tax years, you (and your spouse if filing a
Payment method
Applicable fee
joint return) have timely filed all income tax returns and paid any
income tax due, and have not entered into an installment
Check, money order, or credit
$105
agreement for payment of income tax.
card
•
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
•
You agree to pay the full amount you owe within 3 years and
agreement
to 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,
!
government’s interests until you pay in full.
visit 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
amount of your next payment. But if you choose to have your
establish your request to pay in full. If you can do this, you can
payments automatically withdrawn from your checking account,
avoid paying the fee to set up an installment agreement.
you will not receive a notice. Your bank statement is your
Instead of calling, you can apply online.
record of payment. We will also send you an annual statement
Dec 08, 2011
Cat. No. 58607N
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