Use Form 9465 to request a monthly payment agreement (payment plan) if you cannot pay the full amount you owe, which is stated on your tax return (or in a notification we sent you). Most installment payment agreements meet our optimized instalment agreement criteria. The maximum duration of a simplified agreement is 72 months. In some circumstances, you may have more time to pay, or you may make an agreement on an amount that is less than the amount of tax you owe. If we have not responded by the date you choose for your first payment, you may send the first payment to the Internal Revenue Service Center at the previously provided address that applies to you. See line 8, above, for more details on what you need to write about your payment. If you are bankrupt or we have accepted your offer of compromise, do not submit this form. Instead, call 800-829-1040 to get your local IRS bankruptcy function number for the bankruptcy or the technical support function for the compromise offer. . If you choose to make your payroll payments, you will not be able to file Form 9465 electronically. If you have any suggestions on how to simplify this form, we`d love to hear from you.

Consult the instructions for your tax return. . As a general rule, if the total amount you owe is more than $25,000 but not more than $50,000, you must either (1) complete lines 13a and 13b and agree to make payments by direct debit, or (2) check boxes 14 to make your payroll payments and attach a completed and signed Form 2159, Payroll deduction contract. A payroll deduction contract is not available if you file Form 9465 electronically. . A instalment payment agreement may be terminated if you provide materially incomplete or inaccurate information in response to an IRS financial update request, or if you provide such information in order to obtain the instalment payment agreement. For more information on what to do if your payment contract is terminated, see IRS.gov/CP523. If you do not select the check box on line 13c (and do not specify the information on lines 13a and 13b), indicate that you can but cannot make electronic payments by configuring a DDIA. Therefore, your user fee is not refundable after the conclusion of your instalment payment contract.

By approving your application, we agree that you pay the tax you owe in monthly instalments instead of paying the full amount immediately. In return, you agree to make your monthly payments on time. You agree to provide updated financial information upon request. * Permanent residents of Guam or the Virgin Islands cannot use Form 9465. If your outstanding balance does not exceed $50,000, you can request a payment plan online instead of filling out Form 9465. To do this, go to IRS.gov/OPA. If you enter into your instalment payment agreement with the OPA app, the usage fee you pay will be lower than normal. Attach Form 9465 to the front of your tax return and send it to the address indicated in your tax return booklet. If you have already filed your tax return or are filing this form in response to a notice, file Form 9465 with the Internal Revenue Service Center yourself and use the address in the following table that applies to you. Low-income taxpayers who are unable to make electronic payments through a DDIA by providing their information on lines 13a and 13b are entitled to a refund of their contract expenses in instalments. If you are a low-income taxpayer and you checked the box on line 13c, your instalment payment fee will be refunded after you complete your remittance contract.

For more information, see User Fee Waiver and Refunds above. . If the amount you owe on line 9 is more than $50,000, you cannot file Form 9465 electronically. If the amount you owe on line 9 is more than $50,000, you must complete and file Form 433-E, Collection Information Return. You can download Form 433-F from IRS.gov/Forms. You can make your payments by direct debit, cheque or money order, credit card, debit card or any other accepted payment method. To charge a lower fee, you can set up a takeover bid and/or agree to make your payments by direct debit. For more information about accepted payment methods, see IRS.gov/Payments. A low-income taxpayer is a taxpayer whose adjusted gross income for the last available tax year is equal to or less than 250% of the federal poverty guidelines. For more information on how to determine if your adjusted gross income is equal to or less than 250% of the federal poverty guidelines, see the instructions on Form 13844. For the latest developments related to Form 9465 and its instructions, such as . B legislation promulgated after its publication, see IRS.gov/Form9465.

If the address you provided on line 1a is new since your last tax return, check the box on line 1b. Low-income taxpayers who complete lines 13a and 13b will receive an exemption from their remittance fees. For more information, see User Fee Waiver and Refunds above. If you have a foreign address, enter the name of the city in the appropriate line. Do not enter any other information in this line, but also fill in the fields below this line. Do not abbreviate the name of the country. Follow country practice when entering the zip code and name of the province, county, or state. If the total amount you owe does not exceed $50,000 (including amounts you owe from previous years), you do not need to file Form 9465. You can request a installment payment agreement online for a reduced fee.

For more information, see Apply online for a installment payment agreement and other payment plans later. You will be charged interest and a late payment penalty for all taxes that have not been paid by the due date, even if your request for payment in instalments is granted. Any interest and penalties will be charged until the balance has been paid in full. However, for more information, see section 653, IRS Notices and Invoices, Penalties and Interest Charges at IRS.gov/TaxTopics/TC653. To limit interest and penalties, file your tax return on time and pay as much tax as possible with your tax return or notice. All payments received under the Remittance Agreement will be applied to your account in the best interest of the United States. You are not required to provide the requested information in a form subject to the Red Tape Reduction Act, unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be kept for as long as their contents may become important in the administration of a law through the tax office. In general, tax returns and tax return information are confidential, as required by section 6103. However, we may disclose this information to the Department of Justice for civil and criminal disputes, as well as to cities, states, the District of Columbia, and the Commonwealths and possessions of the United States to enforce their tax laws. We may also share this information with other states under a tax treaty, federal and state agencies to enforce federal non-tax criminal laws, or federal law enforcement and intelligence agencies to combat terrorism.

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