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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, used by low income taxpayers to apply for a reduced fee of $43; this reduction may be waived or reimbursed if conditions are met.
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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, used by low income taxpayers to apply for a reduced fee of $43; this reduction may be waived or reimbursed if conditions are met.
Risk Radar
Scan points- 1Failing to submit within 30 days of receiving the Installment Agreement acceptance letter voids the application.
- 2Failing to sign and date the certification portion of Form 13844.
- 3Submitting the form after 30 days from the acceptance letter date.
- 4Not checking the box indicating inability to make electronic payments if that applies.
- 5Entering an incorrect Family Unit Size in Item 2.
Plain English
This form allows individuals who have lower incomes to apply for a reduced user fee when setting up a payment plan with the IRS. If you meet certain criteria, the IRS can waive the fee entirely or pay it back after the payment plan is finished. This status applies only to low-income taxpayers and does not cover corporations or partnerships.
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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What this form is for
- Use this form when you are an individual taxpayer seeking to apply for low-income status for installment agreement purposes.
- Do not use Form 13844 if you are a corporation or partnership, as the reduced user fee does not apply to those entities.
- Check Form 1040 or Form 1040-SR when determining your Adjusted Gross Income for this application.
Form selector
Use this form or another form?
You have an Installment Agreement Acceptance Letter
You must submit Form 13844 within 30 days of receiving this letter.
✓ Check the date on your acceptance letter.
Your income is based on a prior year's return
Use Line 11a from that form to find the required Adjusted Gross Income amount.
✓ Verify the specific line number used for income.
You are filing as part of a business entity
The reduced user fee benefit is only available to individuals, not corporations or partnerships.
✓ Confirm your tax status before completing item 1.
Deadline or filing window
The filing trigger is the receipt of an Installment Agreement acceptance letter. The deadline is 30 days from that date. No extension period for this specific submission window is mentioned in the official source.
Checklist
What you need before filling it out
Reduced User Fee Amount
$43 · Form 13844, Item 1 description
Filer Status Eligibility
Individual (low-income) · Form 13844, Title/Item 1
Income Determination Field
Adjusted Gross Income · Form 13844, Item 3
Application Deadline
Within 30 days from the Installment Agreement acceptance letter date · Form 13844, Paragraph following Item 6
Low-Income Threshold
At or below 250% of poverty guidelines (based on family size/residence) · Form 13844, General description & Guidance Table
Electronic Payment Waiver Trigger
Agreeing to make electronic payments through a debit instrument (DDIA) · Form 13844, Item 1 description
Before you submit
- 1Confirm your family unit size is correctly entered in Item 2.
- 2Verify the Adjusted Gross Income amount is accurately listed in Item 3 (from Form 1040/1040-SR, Line 11a).
- 3Check the box in Item 1 that corresponds to your payment ability (unable to pay electronically via DDIA or able but choosing not to).
- 4Ensure you have compared Items 2 and 3 against the Low-Income Taxpayer Adjusted Gross Income Guidance table.
- 5Confirm your signature and date are present on the certification portion of Form 13844.
- 6If filing jointly, confirm both your spouse's name/SSN/TIN and their signature/date are included.
- 7Verify that you have submitted this form within 30 days from the Installment Agreement acceptance letter date.
How to file this form
- 1Enter your total family unit size (including yourself and spouse) in Item 2 of Form 13844.
- 2Enter your Adjusted Gross Income amount from the most recent tax year on Line 11a of Form 1040 or Form 1040-SR into Item 3.
- 3Check the appropriate box in Item 1 to indicate whether you are unable to make electronic payments through a direct debit installment agreement (DDIA).
- 4Sign and date the certification portion of Form 13844, ensuring spouse information is included if jointly liable.
- 5Mail the completed Form 13844 to IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA. 93779 for processing.
Known limitations
- 1The reduced user fee for individuals does not apply to corporations or partnerships.
- 2If a low-income taxpayer chooses not to make electronic payments through a debit instrument (even if able), the user fee will not be reimbursed upon completion of the installment agreement.
- 3Applications for low-income taxpayer status for installment agreement purposes will not be considered if submitted 30 days after the date on the installment agreement acceptance letter received.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 2-2026, and the source indicates this version is available at www.irs.gov Catalog Number 49443R; no specific changes from a prior revision are detailed in the excerpt.
What changed or needs a fresh check
- Edition date — confirm the revision reads 02/26.
- Fee — verify the reduced user fee amount listed is $43.
- Mailing address — ensure the destination is IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA. 93779.
- Signature — confirm both your signature and date are present if filing jointly.
- Guideline basis — verify the guidance table notes it is based on the 2026 US Department of Health & Human Services Poverty Guidelines.
Quick Facts
Downloads
After you file
- 1Sign and date the certification portion of Form 13844 if determined to be a low-income taxpayer.
- 2Keep a copy of the completed Form 13844 for personal records.
- 3Expect an installment agreement acceptance letter from the IRS after submitting Form 13844.
- 4If the application is granted, the user fee will either be waived or reimbursed upon completion of the installment agreement.
Sources
- SRCForm 13844 is the Application For Reduced User Fee for Installment Agreements and has a revision date of 02/26 (or Feb. 2026).
- SRCThe reduced user fee for low-income taxpayers is $43, which may be waived or reimbursed if conditions are met [Form p.1].
- SRCLow-income taxpayers are defined as individuals with an AGI at or below 250% of the poverty guidelines established by HHS [Form p.1].
- SRCIf a low-income taxpayer makes electronic payments via direct debit, the IRS will waive the user fees for the installment agreement [Form p.1].
- SRCIf a low-income taxpayer cannot make electronic payments via direct debit, the IRS will reimburse the user fees upon completion of the installment agreement [Form p.1].
- SRCThe reduced fee applies to individuals; it does not apply to corporations or partnerships [Form p.1].
Common confusion points
What income level qualifies me as a low-income taxpayer?
An individual must have an adjusted gross income at or below 250% of the poverty guidelines established by HHS for the most recent year.
→ Compare your AGI to the Low-Income Taxpayer Adjusted Gross Income Guidance table using your family unit size and residence.
When do I need to file Form 13844?
You must submit it within 30 days from the date of the Installment Agreement acceptance letter you received.
→ Check the date on the IRS notice you were given regarding the installment agreement.
Does this form apply if my spouse and I are filing jointly?
Yes, the form requires a spouse's signature (if applicable) and date for joint liability applications.
→ Ensure both parties sign and date the certification section of Form 13844.
What is the standard reduced user fee amount?
The reduced user fee is $43 for low-income taxpayers.
→ Verify this amount on Form 13844, as it may change in future revisions.
How do I know if my income qualifies based on the table?
Find your Family Unit Size (including yourself and spouse) and locate your residence column (e.g., '48 Contiguous States'). Then check if your AGI is equal to or less than the corresponding amount.
→ Use the guidance table provided on Form 13844 for this determination.
What happens if I am able to pay electronically but choose not to?
If you do not check the box indicating inability to make electronic payments, the reduced user fee will not be reimbursed upon completion of the installment agreement.
→ Check the appropriate box on Form 13844 based on your payment plan choice.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you are filing an installment agreement that requires a reduced user fee, use Form 13844 (Rev. 2-2026) Catalog Number 49443R.
Questions about IRS Form 13844
What is IRS Form 13844 used for?
This form allows individuals who have lower incomes to apply for a reduced user fee when setting up a payment plan with the IRS. If you meet certain criteria, the IRS can waive the fee entirely or pay it back after the payment plan is finished. This status applies only to low-income taxpayers and does not cover corporations or partnerships.
Who must file IRS Form 13844?
Individuals who are low-income taxpayers must file Form 13844 to apply for reduced user fee status for installment agreement purposes.
What information does IRS Form 13844 require?
The form collects your name, Social Security Number (SSN) or Taxpayer Identification Number (TIN), and your spouse's details. You also provide your Family Unit Size and Adjusted Gross Income from the most recent tax year.
When is IRS Form 13844 due?
If you are a low-income taxpayer, you must sign and date Form 13844 and submit it within 30 days from the date of the Installment Agreement acceptance letter you received.
Where do I file IRS Form 13844?
Mail Form 13844 to IRS ACS Correspondence at P.O. Box 24017, Stop 76101, Fresno, CA. 93779.
How do I complete IRS Form 13844?
First, complete items 1 through 4 by entering your family size and AGI. Then, determine qualification using the Low-Income Taxpayer Adjusted Gross Income Guidance table. Finally, if qualified, sign and date the certification portion of Form 13844.
What happens if IRS Form 13844 is filed incorrectly?
Applications for low-income taxpayer status will not be considered if they are submitted 30 days after the date on the installment agreement acceptance letter you received.
What income level qualifies me as a low-income taxpayer?
An individual must have an adjusted gross income at or below 250% of the poverty guidelines established by HHS for the most recent year. Compare your AGI to the Low-Income Taxpayer Adjusted Gross Income Guidance table using your family unit size and residence.
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