Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 13844-SP: 13844 (sp)
IRS Form 13844 (sp) is a request for Administrative Penalty Reduction for Payment Plans, filed by low-income taxpayers. The administrative penalty is reduced to $43 if the taxpayer qualifies as low income.
Need help with Form 13844-SP?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 13844-SP.
Start filling →Form Overview
IRS Form 13844-SP - 13844 (sp)
IRS Form 13844 (sp) is a request for Administrative Penalty Reduction for Payment Plans, filed by low-income taxpayers. The administrative penalty is reduced to $43 if the taxpayer qualifies as low income.
Risk Radar
Scan points- 1Failing to send the request within 30 days of receiving the Payment Plan approval letter invalidates the application.
- 2Filing without signing and dating the certification section.
- 3Not marking the box if unable to pay electronically (and expecting a refund).
- 4Using Adjusted Gross Income not from Form 1040 (sp) or 1040-SR (sp), line 11.
- 5Incorrectly calculating household size by omitting dependents/spouse.
Plain English
This form allows people who owe taxes to ask the IRS to lower or remove the fee charged to start a payment plan. If you qualify as a low-income earner, this reduction can be eliminated or refunded later under certain conditions.
Submission Date
- Filing date: 2026-03-11 10:10:41
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when a low-income taxpayer needs to request a reduction in the administrative penalty for starting a payment plan.
- Do not use this form when you are not an individual taxpayer because the reduced administrative penalty does not apply to corporations or partnerships.
- Check Form 1040 (sp) or Form 1040-SR (sp) instead when reporting your Adjusted Gross Income for comparison.
Form selector
Use this form or another form?
Taxpayer is a corporation/partnership
The reduced administrative penalty of $43 does not apply to these entities.
✓ Check the guide table using your entity's specific filing status.
Need to verify eligibility based on income level
This guide is used in Step 4 of Form 13844 (sp) to determine low-income status.
✓ Ensure your residency matches the column you reference.
Guía de Ingresos Brutos Ajustados de los Contribuyentes de Bajos Ingresos
Need to document income for comparison
These forms provide the Adjusted Gross Income amount required in Item 3 of Form 13844 (sp).
✓ Verify that the reported income matches what you are using on this request.
Form 1040 (sp) or Form 1040-SR (sp)
Deadline or filing window
The filing trigger is the receipt of a Payment Plan approval letter. The deadline for submission is 30 days from that date. There is no mention of an extension period on this form's instructions.
Checklist
What you need before filling it out
Low-income status determination
Income must be equal to or less than 250% of poverty guidelines (as determined by HHS). · Form 13844 (sp) Item 1 & Guide Table
Reduced Penalty Amount
$43 · Form 13844 (sp) Item 1
Electronic Payment Method
Yes or No selection (Item 1). · Form 13844 (sp) Item 1
Filing Deadline
Within 30 days from the date on the IRS payment plan approval letter. · Form 13844 (sp) Instruction Text
Required Tax Year Income
Adjusted Gross Income from the most recent year available. · Form 13844 (sp) Item 3
Before you submit
- 1Confirm you are an individual taxpayer requesting the reduction.
- 2Verify your Adjusted Gross Income matches what is written in Item 3.
- 3Check if you can perform electronic payments via debit instrument (Item 1).
- 4If unable to pay electronically, ensure you mark the corresponding box in Item 1.
- 5Confirm that your family size and income match a qualifying row/column in the Guide table.
- 6Verify the form is signed and dated by you.
- 7Ensure the submission occurs within 30 days of receiving the payment plan approval letter.
How to file this form
- 1Determine if you qualify as low income by comparing your Adjusted Gross Income (Item 3) against the Guide table based on your family size and residence.
- 2Mark Item 1 to indicate whether or not you can perform electronic payments via debit instrument for Direct Debit Initiation (DDIA).
- 3Complete Items 2, 3, and 4 by filling in your total dependents, AGI amount, and comparing it to the Guide table.
- 4Sign and date the certification section of Form 13844 (sp) after confirming eligibility.
Known limitations
- 1The reduced administrative penalty of $43 does not apply to corporations or partnerships.
- 2If a low-income taxpayer chooses not to make electronic payments via a debit instrument, the reduced administrative penalty will not be refunded at the completion of the payment plan.
- 3Individuals must submit Form 13844 (sp) within 30 days from the date on the Payment Plan Approval Letter received for the application to be considered.
- 4The determination of low-income status is based on Adjusted Gross Income being equal to or less than 250% of the poverty guidelines determined for the most recent year available.
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 Form 13844 (sp) Rev. 2-2026, and the source references this specific revision date.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 02/26.
- Fee — the reduced administrative penalty is $43 for low-income individuals (if certain conditions are met).
- Mailing address — send requests to IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA. 93779.
- Signature — the form must be signed and dated by the taxpayer after determining eligibility.
Quick Facts
Downloads
After you file
- 1Sign and date the certification portion of Form 13844 (sp) before sending it.
- 2Keep a copy of the submitted Form 13844 (sp).
- 3The IRS will eliminate or refund the administrative penalty if certain conditions are met after the application is granted.
- 4If applying for the reduced administrative penalty, send the form to: IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA. 93779.
Sources
- SRCForm 13844 (sp) is a request for Administrative Penalty Reduction for Payment Plans, and its reduction to $43 applies to low-income taxpayers (Instructions p.1).
- SRCLow-income taxpayers are those whose Adjusted Gross Income is equal to or less than 250% of the poverty guidelines determined for the most recent year available (Instructions p.1).
- SRCIf a low-income taxpayer agrees to electronic payments via debit instrument, the IRS will eliminate the administrative penalty; if not, it will be refunded upon completion (Instructions p.1).
- SRCThe reduced administrative penalty does not apply to corporations or partnerships (Instructions p.1).
- SRCTo request the reduced administrative penalty, send Form 13844 (sp) to IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA. 93779 (Instructions p.1).
- SRCThe filing deadline is within 30 days from the date on the Payment Plan Approval Letter received (Instructions p.1).
- SRCFor Household Size determination, one must count total dependents including self and spouse (Instructions p.1).
- SRCThe table of poverty guidelines for 2026 is provided in the source material (Guía de Ingresos Brutos Ajustados... p.2).
Common confusion points
What is the low-income threshold?
The income must be equal to or less than 250% of the poverty guidelines established by the Department of Health and Human Services.
Do I have to use electronic payments for the discount?
Yes, if you are a low-income individual and agree to electronic payments via a debit instrument when starting Direct Debit Payment Plan (DDIA), the IRS will eliminate the penalty.
What happens if I choose not to do electronic payments?
If you check the box indicating 'No', the reduced administrative penalty is not refunded upon completion of the payment plan, but it may still be eliminated if granted.
How do I determine my low-income status?
Compare your Adjusted Gross Income (from Form 1040 (sp) or 1040-SR (sp), line 11) against the table using your Household Size and Residence location.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Not stated in the official source — verify on the agency site
Questions about IRS Form 13844-SP
What is IRS Form 13844-SP used for?
This form allows people who owe taxes to ask the IRS to lower or remove the fee charged to start a payment plan. If you qualify as a low-income earner, this reduction can be eliminated or refunded later under certain conditions.
Who must file IRS Form 13844-SP?
Individuals must file Form 13844 (sp) to request the status of a low-income taxpayer for the purposes of a payment plan.
What information does IRS Form 13844-SP require?
The form collects information regarding the filer's ability to pay electronically, their household size (number of dependents), and their Adjusted Gross Income from the most recent tax year.
When is IRS Form 13844-SP due?
If granted, the Form 13844 (sp) must be sent within 30 days after the date on the Payment Plan approval letter that was received.
Where do I file IRS Form 13844-SP?
The form should be sent to IRS ACS Correspondence at P.O. Box 24017, Stop 76101, Fresno, CA. 93779.
How do I complete IRS Form 13844-SP?
First, determine if the filer qualifies as low income by comparing their Adjusted Gross Income to the guide based on household size and residency. Second, complete sections detailing these figures. Finally, sign and date the certification section before sending it to the IRS.
What happens if IRS Form 13844-SP is filed incorrectly?
If the request is submitted 30 days after the approval date on the Payment Plan letter, the application for low-income taxpayer status will not be considered.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.