Instructions For Form 9465 - Installment Agreement Request printable pdf download

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.

due.

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 IRS.gov/Form9465.

installment agreement. Instead of calling the IRS, you can

apply for an online payment agreement at IRS.gov/opa.

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 IRS.gov/opa. 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

Works

card. If you have any questions about this request, call

1-800-829-1040.

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

Instructions For Form 9465 - Installment Agreement Request

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