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Instructions for Form 9465

(Rev. July 2024)

For the latest developments related to Form 9465 and its

instructions, such as legislation enacted after they were

published, go to

IRS.gov/Form9465.

Reduction in user fees for certain installment agree-

ments. New installment agreement fees are effective July

1, 2024. See

Installment agreement user fees, later, for

established the reinstatement or restructuring of the

installment agreement through an OPA to qualify for the

reduced user fee. Low-income taxpayers may be

reimbursed this fee under certain conditions. See

Requests to modify or terminate an installment

agreement, later.

Apply online at reduced fee. If the total amount you

owe isn't 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

poverty guidelines, the IRS will waive or reimburse user

fees if certain conditions are met. For details, see

Low-income taxpayer user fee waivers and

reimbursements, later.

Financial statement may be required. See Line 11b,

later, for more information about when a Form 433-F is

required. A Form 433-F, Collection Information Statement,

may be downloaded at IRS.gov/Forms-Instructions.

can establish an agreement for an amount that is less than

the amount of tax you owe.

consider other alternatives, such as getting a bank loan or

using available credit, which may be less costly. If you

have any questions about this request, call 800-829-1040.

Who should use this form? Use Form 9465 if you’re an

individual:

business that is no longer in operation; or

under the Affordable Care Act (this payment isn’t

assessed for months beginning after December 31,

2018). See section 5000A.

Who should not use this form? Don’t use Form 9465 if:

you plan to pay the taxes, interest, and penalties due in full

installment agreement and other payment plans, later); or

unemployment taxes. Instead, call the telephone number

on your most recent notice to request an installment

agreement.

Can you pay in full within 180 days? If you can pay the

full amount you owe within 180 days, you can avoid paying

the fee to set up an installment agreement by calling the

IRS at 800-829-1040. If you owe $100,000 or less, you

instead of filing Form 9465. To do that, go to

If you establish your installment agreement using the OPA

application, the user fee that you pay will be lower than it

would be otherwise.

Guaranteed installment agreement. You’re eligible for

a guaranteed installment agreement if the tax you owe

isn’t more than $10,000 and:

and paid any income tax due, and haven’t entered into an

installment agreement for the payment of income tax;

You agree to pay the full amount you owe within 3 years

and to comply with the tax laws while the agreement is in

effect; and

You’re financially unable to pay the liability in full when

due.

Streamlined installment agreement. Generally, you're

Your assessed tax liability is $25,001 to $50,000 (for an

individual or an out-of-business sole proprietorship) and

you agree to pay by direct debit or payroll deduction.

Your proposed payment amount must pay in full the

assessed tax liability within 72 months or satisfy the

liability in full by the Collection Statute Expiration Date

(CSED), whichever is less. The CSED is normally 10

years from the date of the assessment. However, it may

be suspended or extended for various reasons. For more

information on the CSED, go to

When you request an installment agreement, with

certain exceptions the IRS is generally prohibited from

levying and the IRS's time to collect is suspended or

prolonged while the installment agreement is pending.

See

No. 202, Tax Payment Options, at IRS.gov/TaxTopics/

TC202 for additional information.

After approving your request. Each month, we will

taxpayer user fee waivers and reimbursements next. The

IRS will let you know whether you qualify for the reduced

fee. If the IRS doesn’t say you qualify for the reduced fee,

you can request that the IRS consider you for

“low-income” status using Form 13844, Application For

bursements. For installment agreements entered into on

most recent tax year available, at or below 250% of the

federal poverty guidelines. For more information on how to

determine if your adjusted gross income is at or below

250% of the federal poverty guidelines, see the

instructions for Form 13844.

electronic payments through a debit instrument by

entering into a DDIA. See

balance is paid in full. But see Topic 653, IRS Notices and

Bills, Penalties, and Interest Charges, at

TaxTopics/TC653 for additional information. To limit

interest and penalty charges, file your return on time and

pay as much of the tax as possible with your return or

notice. All payments received under the installment

agreement will be applied to your account in the best

interests of the United States.

What happens if the taxpayer owes a shared respon-

assessed for months that began before December 31,

2018. The SRP amount that you owe isn’t subject to

penalties or to Notice of Federal Tax Lien (NFTL) or levy

enforcement actions. However, interest will continue to

accrue until you pay the total SRP balance due. We may

apply your federal tax refunds to the SRP amount that you

owe until it’s paid in full.

more information on the accepted payment methods, go

to

call 800-829-1040.

Requests to modify or terminate an installment

amount or due date by going to IRS.gov/OPA. You may

also call 800-829-1040 to modify or terminate your

agreement.

agreement ($43 if you are a low-income taxpayer).

However, the user fee is $10 for installment agreements

reinstated or restructured through an OPA. This user fee

applies only if the reinstatement or restructuring of the

installment agreement is completed through an OPA.

taxpayers if certain conditions are met. See Low-income

tax you owe in monthly installments instead of

immediately paying the amount in full. In return, you agree

agree to timely file your return.

What happens if the taxpayer doesn’t comply with

the terms of the installment agreement? If you don’t

make your payments on time or don’t timely pay a balance

due on a return you file later, you will be in default on your

agreement and we may terminate the agreement. Before

we terminate the agreement, you may be entitled to file an

appeal under the Collection Appeals Program (CAP). We

may take enforcement actions, such as filing an NFTL or

issuing an IRS levy, to collect the entire amount you owe.

information in response to an IRS request for a

financial update or if you provide such information to

obtain the installment agreement. For more information

about what you need to do if your installment agreement is

terminated, go to

IRS.gov/CP523.

Note. We may have filed an NFTL against your property.

If so, you may be able to get the notice of lien withdrawn.

To learn more about lien withdrawals and to see if you

qualify, go to IRS.gov/businesses/small-businesses-self-

agreement or streamlined installment agreement, but can

be in certain situations. We won’t file an NFTL for the

before and after the NFTL is filed. You are entitled to file

IRS collection process and taxpayer rights. For

additional information on the IRS collection process and

what to do if you cannot pay your taxes in full, see Pub.

594, The IRS Collection Process. You can find more

information about the collection process, taxpayer rights,

and appealing a collection decision at

IRS.gov/

businesses/small-businesses-self-employed/collection-

procedures-for-taxpayers-filing-and-or-paying-late.

Taxpayer Advocate Service (TAS). TAS is an

resolve your issue with the IRS; or you believe an IRS

system, process, or procedure isn’t working as it should.

The service is free. Your local advocate’s number is at

TaxpayerAdvocate.IRS.gov/Contact-Us and in your local

directory. You can also call TAS toll free at 877-777-4778.

For more information about TAS and your rights under the

Taxpayer Bill of Rights, go to

TaxpayerAdvocate.IRS.gov.

Attach Form 9465 to the front of your return and send it to

Alaska, Arizona, Colorado,

Connecticut, Delaware, District of

Columbia, Hawaii, Idaho, Illinois,

Maine, Maryland, Massachusetts,

Montana, Nevada, New

Hampshire, New Jersey, New

Alabama, Florida, Georgia,

Kentucky, Louisiana, Mississippi,

North Carolina, South Carolina,

Texas, Virginia

Department of the Treasury

Arkansas, California, Indiana,

Iowa, Kansas, Michigan,

or use an APO or FPO address,

or file Form 2555 or 4563, or are a

dual-status alien

United States Treasury.” Don’t send cash. Be sure to

include the following.

number.

1040”) for which you’re making this request.

liabilities. If no payment amount is listed on line 11a (or

11b), a payment will be determined for you by dividing the

balance due by 72 months. If the proposed payment

amount entered does not pay in full the amount of tax

owed by the CSED, your request may be considered for a

PPIA. See

Partial payment installment agreement, earlier,

for more information.

you for additional information. For example, we may

amount that is equal to or greater than the amount on

line 10, enter your revised monthly payment proposal on

line 11b.

line 10 and you’re unable to increase your payment to the

amount on line 10, check the box below the line 11b entry

line and complete and attach Form 433-F.

within the last 12 months, the amount you owe is greater

than $25,000 but not more than $50,000, and the amount

on line 11a (11b, if applicable) is less than the amount on

line 10, you must complete Part II on page 2 of Form 9465.

If the amount on line 9 is greater than $50,000,

complete and attach Form 433-F.

You can choose the day of each month your payment is

due. This can be on or after the 1st of the month, but no

or mortgage payment is due on the 1st of the month, you

applies to you. See

Line 8, earlier, for details on what to

write on your payment. Or you can submit this payment

electronically. Go to IRS.gov/Payments for payment

options.

To pay by direct debit from your checking account at a

bank or other financial institution (such as a mutual fund,

brokerage firm, or credit union), fill in lines 13a and 13b.

Check with your financial institution to make sure that a

13b will receive a waiver of their installment agreement

user fees. See

Low-income taxpayer user fee waivers and

reimbursements, earlier, for more information.

Line 13a. The routing number must be nine digits. The

first two digits of the routing number must be 01 through

12 or 21 through 32. Use a check to verify the routing

number. On the

Sample Check, later, the routing number

is 250250025. But, if your check is payable through a

but omit spaces and special symbols. Enter the number

from left to right and leave any unused boxes blank. On

the Sample Check, later, the account number is

20202086. Don’t include the check number.

Sample Check—Lines 13a and 13b

The routing and account numbers may be in

different places on your check.

Line 13c. Low-income taxpayers who are unable to make

electronic payments through a DDIA by providing their

information on lines 13a and 13b are eligible to receive

reimbursement of their installment agreement user fees. If

you’re a low-income taxpayer and you checked the box on

line 13c, your installment agreement user fee will be

reimbursed upon completion of your installment

agreement. See

user fee is not eligible for reimbursement upon completion

of your installment agreement.

If you want to make your payments by payroll deduction,

check the box on line 14 and attach a completed and

signed Form 2159. Ask your employer to complete and

sign the employer’s portion of your Form 2159.

If you have defaulted on an installment agreement within

the last 12 months, the amount you owe is greater than

following conditions.

spouse. Even if only one spouse is liable for the taxes

owed, the total household income and expenses are

relevant in determining the liable spouse’s ability to pay

the taxes owed.

property state, the income of a non-liable spouse may be

regulations. We will use the information to process your

request for an installment agreement. The reason we

need your name and social security number is to secure

proper identification. We require this information to gain

access to the tax information in our files and properly