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Apply online through the Online Payment Agreement tool or apply by phone or by mail by submitting Form 9465, Installment Agreement Request.
Hear this out loud PauseTo request an installment agreement, the taxpayer must complete Form 9465. Form 9465 can be included electronically with an e-filed return or paper-filed. When filing a paper return, complete Form 9465, attach it to the front of your clients return before mailing.
The user fee for requesting an installment agreement using Form 9465 is $225 with payment by check and $107 with payment by direct debit from your checking account.
Note. Payment MethodApplicable FeeUsing the online payment applicationDirect debit$31*Check, money order, credit card, or debit card$130** Low-income taxpayers should see Low-income taxpayer reduced installment agreement user fee and Low-income taxpayer user fee waivers and reimbursements, later. Oct 20, 2023
Hear this out loud PauseIf you dont qualify for an IA through OPA, you may also request an IA by submitting Form 9465, Installment Agreement Request, with the IRS. When you request an IA using the form, generally, youll receive a response from the IRS within 30 days notifying you of whether the IA request was approved or rejected.
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You can send Form 9465 with the e-return, but the IRS must still approve the installment agreement form.
If the total amount you owe isnt more than $50,000 (including any amounts you owe from prior years), you may not need to file Form 9465; you can request an installment agreement online for a reduced fee. For more information, see Applying online for an installment agreement and other payment plans, later.
Hear this out loud PauseIf you set up a monthly payment plan on your tax debt, the IRS will assess interest on your account. As of April 2023, the interest rate on payment plans is 7%.

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