An official website of the United States government If you file Form 9465 with your return, attach it to the front of the return when you file the return. If you file Form 9465 separately from your return, refer to the tables below to determine the correct filing address. All individual taxpayers who mail Form 9465 separately from their returns and who do not file a Form 1040 with schedules C, E or F, should mail their Form 9465 to their state address listed in this table. If you need to submit a tax return, see the page that shows the addresses where to file your tax returns.
If the IRS doesn't say that you qualify for the reduced rate, you can request that the IRS consider you as low-income by using Form 13844, Request for Reduced User Fee for Installment Agreements. Your request for an installment agreement will be denied if all required tax returns have not been filed. For all taxpayers, except those who file Form 1040 with schedules C, E or F for any tax year for which this installment agreement is requested. Your request for an installment agreement will be denied if the required tax return has not been filed.
You must have established the reinstatement or restructuring of the installment agreement through a takeover bid to qualify for the reduced user fee. If you can pay the full amount you owe within 120 days, you can avoid paying the fee to set up an installment agreement. However, an NFTL is generally not filed in conjunction with a guaranteed installment agreement or a simplified installment agreement, but it can occur in certain situations. For installment agreements entered into by taxpayers with adjusted gross income, for the most recent available tax year, equal to or less than 250% of the federal poverty guidelines, the IRS will waive or refund fees to users if certain conditions are met.
For more information, see Request an installment agreement and other payment plans online, below. Therefore, your user fee is not eligible for reimbursement once you have completed your installment agreement. If you are a low-income taxpayer and are unable to make electronic payments through a debit instrument when you sign up for a DDIA, the IRS will refund the user fee you paid for the installment agreement once the installment agreement is completed. If you are a low-income taxpayer and agree to make electronic payments through a debit instrument by entering into an installment direct debit agreement (DDIA), the IRS will not charge the user fees of the installment agreement.
Low-income taxpayers who cannot make electronic payments through a DDIA by providing their information on lines 13a and 13b are eligible to receive a refund of the user fees under their installment agreement. If the IRS doesn't indicate that you qualify for the reduced rate, you can apply for the reduced rate using Form 13844, Request for Reduced User Fee for Installment Agreements.
