Instructions For Form 9465 - Installment Agreement Request


Instructions for Form 9465
Department of the Treasury
Internal Revenue Service
(Rev. January 2018)
Installment Agreement Request
Section references are to the Internal Revenue Code
You’re financially unable to pay the liability in full when
unless otherwise noted.
Future Developments
Can you pay in full within 120 days? If you can pay
the full amount you owe within 120 days, call
For the latest developments related to Form 9465 and its
1-800-829-1040 to establish your request to pay in full. If
instructions, such as legislation enacted after they were
you can do this, you can avoid paying the fee to set up an
published, go to
installment agreement. Instead of calling the IRS, you can
apply for an online payment agreement at
General Instructions
Applying online for a payment agreement. If your
balance due isn’t more than $50,000, you can apply
Purpose of Form
online for a payment agreement instead of filing Form
Use Form 9465 to request a monthly installment plan if
9465. To do that, go to If you establish your
you can’t pay the full amount you owe shown on your tax
installment agreement online, the user fee that you pay
return (or on a notice we sent you). Most installment
will be lower than it would be otherwise.
agreements meet our streamlined installment agreement
Bankruptcy or offer-in-compromise. If you’re in
criteria. The maximum term for a streamlined agreement
bankruptcy or we have accepted your
is 72 months. In certain circumstances, you can have
offer-in-compromise, don’t file this form. Instead, call
longer to pay or you can establish an agreement for an
1-800-829-1040 to get the number of your local IRS
amount that is less than the amount of tax you owe.
Insolvency function for bankruptcy or Technical Support
However, before requesting an installment agreement,
function for offer-in-compromise.
you should consider other less costly alternatives, such as
How the Installment Agreement
getting a bank loan or using available credit on a credit
card. If you have any questions about this request, call
We will usually let you know within 30 days after we
Use Form 9465 if you’re an individual:
receive your request whether it is approved or denied.
Who owes income tax on Form 1040,
However, if this request is for tax due on a return you filed
Who is or may be responsible for a Trust Fund
after March 31, it may take us longer than 30 days to
Recovery Penalty,
reply. If we approve your request, we will send you a
Who owes employment taxes (for example, as reported
notice detailing the terms of your agreement and
on Forms 941, 943, or 940) related to a sole proprietor
requesting a user fee.
business that is no longer in operation, or
Installment agreement user fees. We charge an
Who owes an individual shared responsibility payment
installment agreement user fee to set up an installment
under the Affordable Care Act. See section 5000A.
plan. The amount of the user fee can vary depending on
whether you set up an installment agreement online or
Don’t use Form 9465 if:
agree to pay by direct debit. The fees are:
You can pay the full amount you owe within 120 days (If
$31, if you set up an online payment agreement and
you plan to pay the taxes, interest and penalties due in full
make your payments by direct debit;
within 120 days, you can save the cost of the set up fee.
$107, if you don’t set up an online payment agreement
See Can you pay in full within 120 days?),
but make your payments by direct debit;
You want to request an online payment agreement (see
$149, if you set up an online payment agreement but
Applying online for a payment agreement), or
don’t make your payments by direct debit; or
Your business is still operating and owes employment
$225, if you don’t set up an online payment agreement
or unemployment taxes. Instead, call the telephone
and don’t make your payments by direct debit.
number on your most recent notice to request an
installment agreement.
Reduced installment agreement user fee. You may
qualify to pay a reduced fee of $43 if your income is below
Guaranteed installment agreement. You’re eligible for
a guaranteed installment agreement if the tax you owe
a certain level. The IRS will let you know whether you
qualify for the reduced fee. If the IRS doesn't say you
isn’t more than $10,000 and:
During the past 5 tax years, you (and your spouse if
qualify for the reduced fee, you can request the reduced
fee using Form 13844, Application For Reduced User Fee
filing a joint return) have timely filed all income tax returns
and paid any income tax due, and haven’t entered into an
For Installment Agreements. You can qualify for the $31
fee if you set up an online payment agreement and pay by
installment agreement for the payment of income tax;
You agree to pay the full amount you owe within 3 years
direct debit.
and to comply with the tax laws while the agreement is in
effect; and
Sep 13, 2017
Cat. No. 58607N


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