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Official form guide
Form 13844: Application For Reduced User Fee For Installment Agreements
IRS Form 13844 is an Application for Reduced User Fee for Installment Agreements that lets low‑income individual taxpayers request the $43 fee to be waived or reimbursed. The form must be filed within 30 days of the installment agreement acceptance letter.
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IRS Form 13844 - Application For Reduced User Fee For Installment Agreements
IRS Form 13844 is an Application for Reduced User Fee for Installment Agreements that lets low‑income individual taxpayers request the $43 fee to be waived or reimbursed. The form must be filed within 30 days of the installment agreement acceptance letter.
Risk Radar
Scan points- 1Missing the 30‑day filing window invalidates the application.
- 2Failing to sign the certification section of the form.
- 3Omitting the date on the certification line.
- 4Not checking the box when unable to make electronic direct‑debit payments.
- 5Submitting the form more than 30 days after the acceptance letter date.
Plain English
This form asks the IRS to lower the $43 fee you normally pay to set up a payment plan if you qualify as a low‑income taxpayer. If you can set up a direct‑debit plan, the fee is waived; otherwise it may be reimbursed after you finish the plan. You must sign and send it to the IRS.
Submission Date
- Filing date: 2026-03-03 09:10:43
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when you are a low‑income individual taxpayer requesting the reduced $43 user fee for an installment agreement.
- Do not use it when you are a corporation, partnership, or not a low‑income individual taxpayer.
- Check Form 1040 instead when you need to verify or report your adjusted gross income on your tax return.
Form selector
Use this form or another form?
Need to report adjusted gross income for eligibility
AGI from line 11a determines low‑income status
✓ Confirm AGI on your most recent Form 1040 matches the amount entered
Filing as a senior using the simplified return
Form 1040‑SR also provides line 11a AGI for seniors
✓ Verify line 11a on Form 1040‑SR
Submitting after the 30‑day window
Late filing results in denial of low‑income status
✓ Ensure filing date is within 30 days of the acceptance letter
Deadline or filing window
The filing window opens when you receive the installment agreement acceptance letter. You have 30 days from that letter’s date to submit Form 13844. No extension is provided; submissions after 30 days are not considered.
Checklist
What you need before filling it out
Family Unit Size
Number of dependents including self and spouse · Your most recent tax return
Adjusted Gross Income
AGI amount from most recent year · Form 1040 line 11a (or Form 1040‑SR)
Eligibility checkbox (unable to make electronic payments)
Selection of the box on Form 13844 · Form 13844 checkbox section
Certification signature
Taxpayer signature and date · Form 13844 certification block
Mailing address
Correct IRS ACS Correspondence address · Form instructions page
Before you submit
- 1Verify you are a low‑income individual (AGI ≤ 250% of the poverty guideline).
- 2Determine family unit size including yourself and spouse.
- 3Locate AGI on your most recent Form 1040 (line 11a) or Form 1040‑SR.
- 4Compare AGI to the Low‑Income Taxpayer Guidance table for your residence.
- 5Check the box if you cannot make electronic payments through a direct debit installment agreement.
- 6Complete name and SSN fields for yourself (and spouse if joint).
- 7Sign and date the certification section (and spouse if joint liability).
- 8Mail the completed form to IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA 93779 within 30 days of the installment agreement acceptance letter.
How to file this form
- 1Determine eligibility by comparing your AGI to the Low‑Income Taxpayer Guidance table.
- 2Complete the form fields: family unit size, AGI, personal and spouse information.
- 3Select the appropriate electronic‑payment box if you cannot use direct debit.
- 4Sign and date the certification section.
- 5Mail the signed form to the IRS ACS Correspondence address.
- 6Retain a copy of the mailed form and the mailing receipt as proof of filing.
Known limitations
- 1Form 13844 does not apply to corporations or partnerships — the reduced user fee is only for individuals.
- 2Form 13844 applies only to low‑income taxpayers whose adjusted gross income is at or below 250% of the poverty guidelines.
- 3If the applicant is able to make electronic payments through a direct debit installment agreement but does not check the box indicating inability, the reduced fee will not be reimbursed.
- 4The application must be submitted within 30 days of the installment agreement acceptance letter; submissions after that period are not considered.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The form is the Rev. 2‑2026 edition (February 2026). The source does not indicate any later revision or changes beyond this version.
What changed or needs a fresh check
- Edition date — confirm the revision reads Rev. 2‑2026 (February 2026)
- Fee — confirm the reduced user fee amount is $43
- Mailing address — confirm the form is mailed to IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA 93779
- Signature — confirm both taxpayer and spouse (if joint liability) sign and date the certification
Quick Facts
Downloads
After you file
- 1Keep a signed copy of Form 13844 for personal records.
- 2Monitor mail for an IRS response confirming waiver or reimbursement of the $43 user fee.
- 3If the IRS requests additional documentation, provide it within the timeframe indicated in the response letter.
- 4If an error is discovered on the submitted form, send a corrected Form 13844 with a cover letter explaining the correction.
Sources
- SRCForm p.1 — reduced user fee is $43 and may be waived or reimbursed if conditions are met.
- SRCForm p.1 — reduced user fee does not apply to corporations or partnerships.
- SRCForm p.1 — low‑income taxpayers are individuals with AGI at or below 250% of the poverty guidelines.
- SRCForm p.1 — check the box if unable to make electronic payments through a direct debit installment agreement; otherwise fee will not be reimbursed.
- SRCForm p.1 — family unit size is the total number of dependents including yourself and spouse.
- SRCForm p.1 — adjusted gross income is taken from Form 1040 or Form 1040‑SR, Line 11a.
- SRCForm p.2 — compare AGI and family size to the Low‑Income Taxpayer Adjusted Gross Income Guidance table.
- SRCForm p.1 — must sign and date the certification and submit within 30 days of the installment agreement acceptance letter.
- SRCForm p.1 — applications submitted after 30 days are not considered.
- SRCForm p.1 — mail the form to IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA 93779.
Common confusion points
Do I qualify as a low‑income taxpayer?
I am unsure how my AGI and family size compare to the poverty guidelines.
→ Compare my AGI and family unit size to the Low‑Income Taxpayer Adjusted Gross Income Guidance table on page 2.
Will the $43 fee be waived or reimbursed?
I don’t know whether I need to use a direct debit payment method.
→ If I am unable to make electronic payments, check the box on the form; if I can make direct debit payments, the fee will be waived automatically.
Can I use this form if I am a corporation?
I think any taxpayer can apply for the reduced fee.
→ Verify that the form is only for individuals; corporations and partnerships are excluded.
What happens if I miss the 30‑day filing deadline?
I’m not sure if the IRS will still consider my request.
→ Ensure the form is mailed within 30 days of the installment agreement acceptance letter; later submissions are not considered.
Do I need my spouse’s signature on the form?
I filed jointly but didn’t see a place for my spouse to sign.
→ If the liability is joint, both the taxpayer and spouse must sign and date the certification section.
Do I have to mail the form, or can I submit it electronically?
The instructions mention an address but I’m unclear on the filing method.
→ Mail the completed Form 13844 to IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA 93779.
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Questions about IRS Form 13844
What is IRS Form 13844 used for?
This form asks the IRS to lower the $43 fee you normally pay to set up a payment plan if you qualify as a low‑income taxpayer. If you can set up a direct‑debit plan, the fee is waived; otherwise it may be reimbursed after you finish the plan. You must sign and send it to the IRS.
Who must file IRS Form 13844?
Low‑income individual taxpayers (not corporations or partnerships) who want a reduced user fee for an installment agreement must file IRS Form 13844.
What information does IRS Form 13844 require?
The form collects the family unit size, adjusted gross income, personal and spouse names and identification numbers, and whether the filer can make electronic direct‑debit payments.
When is IRS Form 13844 due?
The form must be filed within 30 days from the date on the installment agreement acceptance letter you received.
Where do I file IRS Form 13844?
Mail the completed form to IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA 93779.
How do I complete IRS Form 13844?
First, determine low‑income status by comparing family unit size and adjusted gross income to the IRS guidance table. Next, check the box if you cannot make electronic direct‑debit payments. Then fill in your name, SSN, spouse information, family size, and AGI. Finally, sign and date the certification and mail the form to the address listed.
What happens if IRS Form 13844 is filed incorrectly?
If the form is not filed within the 30‑day window, the application will not be considered, and false certification can lead to penalties under perjury.
Do I qualify as a low‑income taxpayer?
I am unsure how my AGI and family size compare to the poverty guidelines. Compare my AGI and family unit size to the Low‑Income Taxpayer Adjusted Gross Income Guidance table on page 2.
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