An official website of the United States government If you file Form 9465 with your return, attach it to the front of your 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 shown in this table. Use Form 9465 to request a monthly installment plan if you can't pay the full amount you owe listed on your tax return (or on a notice we sent you).
Can you pay in full within 120 days? If you can pay the full amount you owe within 120 days, call 1-800-829-1040 to request full payment. If you can do that, you can avoid paying the fee to set up an installment agreement. Instead of calling, you can submit your application online. If you are bankrupt or we have accepted your commitment offer, do not submit this form.
Instead, call 1-800-829-1040 for the local IRS insolvency function number in the event of bankruptcy or the technical support function for transaction offers. How the installment agreement works You will also be charged interest and may be charged a late payment penalty on any taxes not paid before its due date, even if your request for payment in installments is accepted. Applicable interest and penalties will be charged until the balance is paid in full. To limit interest and penalty charges, file your return on time and pay as much tax as possible with your return (or notice).
All payments received will be applied to your account in the best interest of the United States. By approving your application, we accept that you pay the tax you owe in monthly installments rather than immediately paying the full amount. In return, you agree to make your monthly payments on time. You also agree to comply with all of your future tax obligations.
This means that you must have sufficient withholding or estimated tax payments so that your tax liability for future years is paid in full when you file your return on time. Your request for an installment agreement will be denied if all required tax returns have not been filed. Any refund you owe in a future year will apply to the amount you owe. If your refund applies to your balance, you must still make your regular monthly payment in installments.
You can make your payments by check, money order, credit card, or one of the other payment methods shown below. The fee for setting up an installment agreement for each payment method is also shown. After receiving each payment, we'll send you a notice stating the remaining amount you owe, as well as the due date and the amount of your next payment. However, if you decide to have your payments automatically withdrawn from your checking account, you won't receive any notice.
Your bank statement is your payment record. We'll also send you an annual statement showing the amount you owed at the beginning of the year, all payments made during the year, and the amount you owe at the end of the year. If you don't make your payments on time or don't pay the balance due on a return you file later, you'll violate your agreement and we can take enforcement action, such as filing a federal tax lien notice or an IRS tax action, to collect the full amount you owe. To ensure that your payments are made on time, you should consider making them by direct debit.
See instructions on lines 13a and 13b. Requests to modify or terminate an installment agreement. After an installment agreement is approved, you can submit a request to modify or terminate an installment agreement. You can modify your payment amount or due date by going to the IRS, gov and entering the Online Payment Agreement in the search box.
You can also call 1-800-829-1040 to modify or terminate your agreement. For additional information on the IRS collection process, see Pub. Attach Form 9465 to the front of your return and send it to the address that appears in the booklet on your tax return. If you have already filed your return or are filing this form in response to a notification, file Form 9465 on your own with the Internal Revenue Services Center, using the appropriate address listed in the table below.
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. For taxpayers who file Form 1040 with schedules C, E, or F for any tax year for which this installment agreement is requested. If you are applying for a joint tax return, show the names and Social Security (SSN) numbers in the same order as they appear on your tax return. If the address you provided on line 1a is new since you filed your last tax return, check the box on line 1b.
Show your company's name and employer identification number (EIN) (must stop working). Enter the total amount you owe as it appears on your tax return (s) (or notices). If you don't agree to make your payments by direct debit or payroll deduction, complete Form 433-F, Collection Information Statement, and file it with this form. Even if you can't pay the full amount you owe now, you should pay as much as possible to limit penalty and interest charges.
If you file this form with your tax return, make the payment along with your return. For more information on how to pay, see the instructions on your tax return. Subtract line 8 from line 7 and enter the result. Enter on line 10 the amount you can pay each month.
Make your payments as large as possible to limit interest and penalty charges. The charges will continue until you pay in full. If no payment amount appears on line 10, the payment will be determined by dividing the balance due by 72 months. Divide the quantity in line 9 by 72 and enter the result.
You can choose the day of each month on which your payment is due. This can be on or after the 1st of the month, but not later than the 28th of the month. For example, if your rent or mortgage payment is due on the 1st of the month, you may want to make your installment payments on the 15th. When we approve your request, we'll let you know the month and day your first payment is due.
If we haven't responded before the date you chose for your first payment, you can send the first payment to the Internal Revenue Services Center at the address shown above and that corresponds to you. See the instructions on line 8 above for more information on what to include in your payment. We may have filed a federal tax lien notice against your property. If so, you may be able to get the garnishment notice revoked.
To learn more about tax withdrawals and to see if you qualify, visit IRS, gov and enter the tax withdrawal in the search box. Notice regarding the Privacy Act and the Reduction Act. Our legal right to request the information on this form are sections 6001, 6011, 6012 (a), 6109 and 6159 and their regulations. We will use the information to process your request for an installment agreement.
The reason we need your name and social security number is to ensure proper identification. We need this information in order to access the tax information in our files and to properly respond to your request. You are not required to apply for an installment agreement. If you are requesting an installment agreement, you must provide the information requested in this form.
Failure to provide this information may prevent us from processing your request; providing false information may be subject to fines or penalties. The average time and expenses required to complete and file this form will vary depending on individual circumstances. For estimated averages, see the instructions on your income tax return. If you have suggestions for simplifying this form, we'd be happy to hear from you.
See the instructions on your tax return. Submit your request online through the online payment agreement tool or by phone or by mail by submitting Form 9465, Request for an Installment Agreement. Pay by direct debit (automatic monthly payments from your checking account), also known as an installment direct debit agreement (DDIA). If you are a low-income taxpayer but are unable to make e-debit payments when you sign up for a DDIA, your user fee will be refunded once you complete the installment agreement.
If the IRS system identifies you as a low-income taxpayer, the online payment agreement tool will automatically reflect the applicable rate. If you request an installment agreement in April for a tax return filed after March 31, expect a delay in response time. If you're not eligible for a payment plan through the online payment agreement tool, you may still be able to pay in installments. If you are a low-income taxpayer, you will not be charged the user fee if you agree to make direct debit payments through an installment direct debit agreement (DDIA).
Applicants must submit the form to the IRS within 30 days from the date of their letter of acceptance of the installment agreement to ask the IRS to reconsider their status. The IRS usually tells you if you qualify for the reduced rate, but if you don't know anything, you can apply for the reduced rate using form 13844 (Request for reduced user fee for installment agreements). 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. The Office of Management and Budget has directed federal agencies to charge users fees for services such as the installment agreement program.
When you apply for a payment plan (installment agreement), with certain exceptions, the IRS is generally prohibited from collecting taxes and the IRS's time to collect is suspended or extended while an installment agreement (IA) is pending. . .