An official website of the United States Government Before sending a payment by mail, consider alternative methods. One of our secure, fast and simple electronic payment options could be right for you. When you provide a check as payment, you authorize us to use the information in your check to make a one-time electronic fund transfer from your account or to process the payment as a check transaction. When we use the information in your check to make an electronic fund transfer, the funds may be withdrawn from your account as soon as we receive your payment, and your financial institution will not return the check to you.
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). Before your payment plan application can be considered, you must be up to date with all filing and payment requirements. Taxpayers in an open bankruptcy proceeding are generally not eligible. You must specify the amount you can pay and the day of the month (from 1 to 28).
The IRS must receive your payment by the due date. If you plan to mail your payment, consider the shipping time when selecting a payment day. The takeover bid will provide an immediate determination for the proposed payment plan. If you mail Form 9465, the IRS will respond to your request generally within 30 days, but it may take longer during tax filing season.
You must have established the reinstatement or restructuring of the installment agreement through a takeover bid to qualify for the reduced user fee. Therefore, your user fee is not eligible for reimbursement after your installment agreement ends. A compromise offer (OIC) is an agreement between you and the IRS that resolves your tax liability by paying an agreed reduced amount. After an installment agreement is approved, you can submit a request to modify or terminate an installment agreement.
If you are a low-income taxpayer, see Reduced Installment Agreement User Fee below for more information. 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. All payments received under the installment agreement will be applied to your account in the best interest of the United States. For information on payment arrangements, installment agreements, and what happens when you don't take any steps to pay, see Publication 594, IRS Collection Process (PDF).
During the past 5 tax years, you (and your spouse, if you file a joint return) have timely filed all income tax returns and paid any income taxes due, and have not signed an installment agreement for the payment of income tax;. Finally, if you exercise your right to appeal the rejection or termination of an installment payment agreement, the collection period is suspended when the appeal is pending until the date when the appealed decision becomes final. For more information, see Request an installment agreement and other payment plans online, below. If you are a low-income taxpayer and you have checked the box on line 13c, you will be reimbursed the user fee for your installment agreement once your 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 agreement with direct debit (DDIA), the IRS will not charge the user fees of the 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. 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. Similarly, if you do not comply with the payments in your installment agreement and the IRS proposes to terminate the installment agreement, the collection period is suspended for 30 days.
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