Form 9465: Installment Agreement Request

Use Form 9465 if you are an individual who cannot pay the full amount you owe. Do not use it if you can pay everything you owe within 180 days, because calling the IRS at 800-829-1040 lets you avoid the setup fee. Do not use it if you want to request a plan online, or if your business is still operating and owes employment or unemployment taxes. In that case, call the phone number on your most recent notice. If you are in bankruptcy or have a pending or accepted offer in compromise, do not file this form.

• You owe income tax on Form 1040 or 1040-SR
• You are or may be responsible for a trust fund recovery penalty
• You owe employment taxes reported on Forms 941, 943, or 940 from a sole proprietor business that no longer operates
• You owe an individual shared responsibility payment under the Affordable Care Act

The text gives no due date. You file the form when you know you cannot pay in full, either with the return that shows the balance or later by itself after you get a notice. The IRS will usually tell you within 30 days whether your request is approved or denied. If the request is for tax due on a return you filed after March 31, the reply can take longer than 30 days. Your request will be denied if any required tax returns have not been filed.

If you are filing this form with your tax return, attach it to the front of the return and send it to the address in your tax return booklet. If you already filed your return, or you are filing in response to a notice, send Form 9465 by itself to an Internal Revenue Service Center. Which center you use depends on the state you live in and on whether you file Form 1040 or 1040-SR with Schedule C, E, or F for any year the request covers.

• No Schedule C, E, or F: Andover MA, Doraville GA, or Kansas City MO, depending on your state
• With Schedule C, E, or F: Holtsville NY, Memphis TN, Ogden UT, or Philadelphia PA, depending on your state
• A foreign country, a U.S. territory, an APO or FPO address, a Form 2555 or 4563 filer, or a dual-status alien: Austin TX

At the top, name the form the request is for and the tax years or periods involved. Then fill in your name, address, and Social Security number, matching the order on a joint return. Line 5 is the total you owe from your returns or notices. Add other balances on line 6, subtract any payment you are sending now, and divide the result by 72.0 to get line 10. Line 11a is the monthly payment you propose. On line 12, pick a payment day no later than the 28th.

If line 11a is less than line 10 and you cannot raise it, check the box under line 11b and attach Form 433-F. If the amount on line 9 is more than $50,000, attach Form 433-F too. If you owe more than $25,000 but not more than $50,000, you must complete either line 13 or line 14 to skip Form 433-F. For direct debit, enter the nine-digit routing number and your account number on lines 13a and 13b and sign the form. For payroll deduction, check line 14 and attach a signed Form 2159.

The IRS charges a user fee to set up an installment agreement, and the amount depends on how you apply and how you pay. With the fees in effect as of July 1, 2024, direct debit costs $22 if you use the online payment application and $107 if you do not. Check, money order, credit card, or debit card costs $69 through the online application and $178 without it. A payroll deduction agreement requested on Form 2159 costs $178.

Low-income taxpayers may qualify for a reduced $43 fee, and the fee is waived if they enter into a direct debit agreement. If you are low income and cannot pay by direct debit, check the box on line 13c and the fee you paid is reimbursed once you complete the agreement. Changing an agreement later generally costs $89, or $43 if you are low income, and the fee is $10 for an agreement reinstated or restructured online. Interest and a late payment penalty keep building until you pay in full.

• Low income means adjusted gross income at or below 250% of the federal poverty guidelines
• Form 13844 lets you ask the IRS to consider you for low-income status

Part II on page 2 applies only if all three of these are true: you defaulted on an installment agreement in the past 12 months, you owe more than $25,000 but not more than $50,000, and the amount on line 11a or 11b is less than line 10. It asks for your county, marital status, number of dependents, how many people in your household are 65 or older, how often you are paid, your take home pay, vehicles and car payments, health insurance premiums, court-ordered payments, and child or dependent care costs.