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

such as filing a Notice of Federal Tax Lien (NFTL) or an

Other costs. You will be charged interest and maybe a

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

late payment penalty on any tax not paid by its due date,

ensure that your payments are made timely, you should

even if your request to pay in installments is granted.

consider making them by direct debit. See the instructions

Interest and any applicable penalties will be charged until

for lines 13a and 13b.

the balance is paid in full. To limit interest and penalty

charges, file your return on time and pay as much of the

Note. The shared responsibility payment (SRP) amount

tax as possible with your return or notice. All payments

that you owe is the assessed payment for not having

received will be applied to your account in the best

minimum essential health coverage for you and, if

interests of the United States.

applicable, your dependents per section 5000A. The SRP

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

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

of Federal Tax Lien or levy enforcement actions.

tax you owe in monthly installments instead of

However, interest will continue to accrue until you pay the

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

total SRP balance due. We may apply your federal tax

to make your monthly payments on time. You also agree

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

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

full.

must have enough withholding or estimated tax payments

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

Requests to modify or terminate an installment

agreement. After an installment agreement is approved,

when you timely file your return. Your request for an

installment agreement will be denied if any required tax

you may submit a request to modify or terminate an

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

installment agreement. You may modify your payment

amount or due date by going to IRS.gov/opa. You also

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

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

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

to make your regular monthly installment payment.

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

agreement. Low income taxpayers pay a $43 fee to

Payment methods. You can make your payments by

modify or reinstate an agreement.

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

payment methods shown next. The fee for setting up an

An installment agreement may be terminated if

installment agreement for each payment method is also

you provide materially incomplete or inaccurate

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

information in response to an IRS request for a

CAUTION

an online payment agreement and/or agree to make your

financial update. For more information about what you

payments by direct debit.

need to do if your installment agreement is terminated, go

to: IRS.gov/individuals/understanding-your-cp523-notice.

Payment method

Applicable fee

A Notice of Federal Tax Lien (NFTL) may be filed

to protect the government’s interests until you pay

Check, money order, or credit

$225 ($149 with an online

card

payment agreement)

in full. However, an NFTL generally isn't filed with

CAUTION

a Guaranteed Installment Agreement or Streamlined

Direct debit

$107 ($31 with an online payment

Installment Agreement, but can be in certain situations.

agreement)

Payroll deduction installment

$225

We won't file an NFTL for the individual shared

agreement

responsibility payment under the Affordable Care Act.

You may be entitled to file an appeal through the

If the total amount you owe is not more than

Collection Appeals Program (CAP) before an NFTL is

$50,000 (including any amounts you owe from

filed.

TIP

prior years), then you may request an installment

IRS collection process and taxpayer rights. For

agreement online and pay a lower fee. For more

additional information on the IRS collection process and

information, see Applying online for a payment

what to do if you cannot pay your taxes in full, see Pub.

agreement, earlier.

594, The IRS Collection Process. You can find more

information about the collection process, taxpayer rights

For details on how to pay, see your tax return

and appealing a collection decision at this link:

IRS.gov/

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

businesses/small-businesses-self-employed/collection-

After we receive each payment, we will send you a

procedures-for-taxpayers-filing-and-or-paying-late.

notice showing the remaining amount you owe, and the

Where To File

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

choose to have your payments automatically withdrawn

Attach Form 9465 to the front of your return and send it to

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

the address shown in your tax return booklet. If you have

Your bank statement is your record of payment. We will

already filed your return or you’re filing this form in

send you an annual statement showing the amount you

response to a notice, file Form 9465 by itself with the

owed at the beginning of the year, all payments made

Internal Revenue Service Center using the address in the

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

table below that applies to you.

year.

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

on your agreement. We may take enforcement actions,

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Instructions For Form 9465 - Installment Agreement Request Page 2

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