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. For taxpayers who file Form 1040 with schedules C, E or F for any tax year for which this installment agreement is requested.
You want to apply for an online payment plan, including an installment agreement (see Requesting an installment agreement and other payment plans online, below); or. This user fee applies only if the reinstatement or restructuring of the installment payment agreement was established through a takeover bid. 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. If you establish your installment agreement using the OPA application, the user fee you pay will be lower than it would otherwise be.
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. Your request for an installment agreement will be denied if the required tax return has not been filed. If you are a low-income taxpayer and you checked the box on line 13c, your installment agreement user fee will be reimbursed to you once your installment agreement is completed. Your request for an installment agreement will be denied if all required tax returns have not been filed.
If you can pay the full amount you owe within 120 days, you can avoid paying the fee to set up an installment agreement. Therefore, your user fee is not eligible for reimbursement once you have completed your installment agreement. If you are a low-income taxpayer, see Reduced User Fee of the Installment Agreement, below, for more information. 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.
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.