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If you owe a federal tax debt from a prior tax year, a debt to another federal agency, or certain debts under state law, the IRS may keep (offset) some or all your tax refund to pay your debt. In fact, in many situations the IRS is legally required to forward your refund to pay the debt.
The Online Payment Agreement application will provide an immediate determination for your proposed payment plan. If you mail Form 9465, the IRS will respond to your request typically within 30 days, but it may take longer during filing season.
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. To qualify for a lower user fee, you can request an installment agreement using the IRS Online Payment Agreement tool.
Your future refunds will be applied to your tax debt until it is paid in full. Make all scheduled payments even if we apply your refund to your account balance.
Can I receive a tax refund if I am currently making payments under an installment agreement or payment plan for another federal tax period? No, one of the conditions of your installment agreement is that the IRS will automatically apply any refund (or overpayment) due to you against taxes you owe.
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Use Form 9465 to request a monthly installment plan if you cannot pay the full amount you owe shown on your tax return (or on a notice we sent you).
FILING YOUR TAX RETURN AND PAYING WHAT YOU OWE ON TIME IS ALWAYS BEST. BUT IF YOU CANT PAY IN FULL FILE ON TIME AND PAY WHAT YOU CAN. THAT WILL KEEP YOUR PENALTIES AND INTEREST TO A MINIMUM. AND THEN CONSIDER A PAYMENT PLAN FOR THE REST OF WHAT YOU OWE.
If the IRS approves an installment agreement, it will generally keep any tax refunds and apply them to your debt. If the IRS agrees to an installment agreement, it may still file a Notice of Federal Tax Lien. For more information, see Publication 594, The IRS Collection Process.

tax form 9465