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hello this is Amanda Kendall enrolled agent and president of to resolve tax professionals wanting to go over a form 2159 with you today this form is for a payroll deduction installment agreement this is used when you are setting up an installment agreement with the IRS but you want to have the payments deducted from your paycheck rather than from your bank account or having to mail in a check each month this is a really great option for taxpayers who get paid more than once a month I want to budget their monthly IRS payment over each paycheck rather than making one payment at a time each month it also allows funds to come directly out of someones pay before they get paid so theres no risk of forgetting to make the IRS payment or not arriving to them on time if youre mailing it in its really just a good option for somebody who wants to be on a budget with their installment agreement with the IRS rather than just sending in one monthly payment on it this form is a form that both the