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Official form guide
Form 2159: Payroll Deduction Agreement
Treasury — Internal Revenue Service Form 2159 is a Payroll Deduction Agreement used by an employee to authorize their employer to withhold taxes owed. The form requires a $178 user fee, which can be reduced to $43 for low-income taxpayers.
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IRS Form 2159 - Payroll Deduction Agreement
Treasury — Internal Revenue Service Form 2159 is a Payroll Deduction Agreement used by an employee to authorize their employer to withhold taxes owed. The form requires a $178 user fee, which can be reduced to $43 for low-income taxpayers.
Risk Radar
Scan points- 1Failing to sign and submit the agreement means the IRS may collect your entire debt by levy or seizure.
- 2Not checking the correct payment frequency (WEEK, TWO WEEKS, MONTH).
- 3Failing to list the exact amount owed as of the date on Form 2159.
- 4Forgetting to sign and submit the agreement by the due date.
- 5Not notifying the IRS immediately if a scheduled payment is missed.
Plain English
This form lets you tell your employer exactly how much money to take out of each paycheck and send directly to the IRS. By signing this agreement, you authorize the deduction to continue until your entire tax debt is paid off or the terms change. You agree that these payments must arrive by the due date stated on the front of Form 2159.
Submission Date
- Filing date: 2024-07-01 22:10:17
- 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 authorizing an employer to withhold taxes owed under a payroll deduction arrangement.
- Do not use it when making payments outside of the standard payroll deduction method (though it can cover non-direct debit agreements).
- Check Form 13844 instead when you need specific qualifications and instructions regarding your agreement.
Form selector
Use this form or another form?
Need to confirm eligibility for reduced fees
The source references this form for detailed qualifications and instructions on the Payroll Deduction Agreement.
✓ Check before you continue
Are making debit payments under the agreement
If you indicate inability to make direct debit payments, the fees will be reimbursed upon completion of the agreement.
✓ Check before you continue
Not stated in the official source
Need general installment agreement terms
This form provides qualifications and instructions for the agreement described on Form 2159.
✓ Check before you continue
Deadline or filing window
The payments must be made so that the IRS receives them by the due date stated on the front of Form 2159. The payment frequency dictates when these installments are paid, which can be weekly, bi-weekly, monthly, or another specified period.
Checklist
What you need before filling it out
User Fee Amount
$178 · Form p.1, p.3, p.5
Low-Income Threshold
At or below 250% of Federal poverty guidelines · Form p.1, p.3, p.5, p.6
Reduced User Fee
$43 · Form p.1, p.3, p.5
Reinstatement Fee
$89 · Form p.1, p.3, p.5
Required Action While Active
File all federal tax returns and pay any (federal) taxes owed on time · Form p.1, p.3, p.5
Payment Application Order
Generally applied to the oldest collection statute (oldest tax year/period) · Form p.1, p.3, p.5
Before you submit
- 1Ensure the employer name and address are correctly listed in the 'TO:' section of Form 2159.
- 2Verify that the taxpayer's name and address are accurately provided in the 'Regarding:' section of Form 2159.
- 3Enter the contact person’s name, telephone number (including area code), and the taxpayer's social security or employer identification number on Form 2159.
- 4Select whether payments will be sent to the Internal Revenue Service every WEEK, TWO WEEKS, MONTH, or OTHER (and specify if 'OTHER') on Form 2159.
- 5Indicate the specific date by which payments begin on Form 2159.
- 6Sign and provide a title for the agreement on Part 1 of Form 2159.
- 7Confirm that all required fields regarding deduction amounts, dates of change (if applicable), and payment frequency are completed before signing.
How to file this form
- 1Complete the Payroll Deduction Agreement (Form 2159) based on your current financial condition.
- 2Review Form 13844 to confirm your specific qualifications regarding low-income status or other terms.
- 3Sign the agreement and ensure all required fields are completed accurately.
- 4Submit the signed form to your employer for payroll deduction processing, keeping a copy for your records.
Known limitations
- 1The agreement may require managerial approval; the IRS will notify the taxpayer when the agreement is approved or disapproved.
- 2If collection of the tax is in jeopardy, the IRS may terminate Form 2159 at any time.
- 3An exception exists where the individual shared responsibility payment under the Affordable Care Act cannot be collected by levy or seizure on income or property, even if the agreement is terminated.
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 of IRS Form 2159 is dated 07/24. The source excerpts do not point to a specific 'latest information' page, but they provide comprehensive details regarding fees and agreement terms.
What changed or needs a fresh check
- Edition date — confirm it reads 07/24
- User fee amount — confirm the standard fee is $178
- Low-income threshold — confirm the reduced user fee is $43 for taxpayers at or below 250% of Federal poverty guidelines
- Reinstatement fee — confirm the required reinstatement fee is $89 if the agreement is terminated and then reinstated
- Filer requirement — confirm you must file all federal tax returns while the agreement is in effect (per Form p.1/p.3/p.5)
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 2159.
- 2The taxpayer must ensure each payment is made so that the IRS receives it by the due date stated on the front of Form 2159.
- 3If an installment payment cannot be made as agreed, or if another federal tax debt is not paid when due, contact the IRS immediately.
- 4After both the taxpayer and employer complete and sign all parts, return the requested parts using the address shown on the form's front.
Sources
- SRCForm 2159 (July 2024) is identified as a Payroll Deduction Agreement on Form p.1.
- SRCThe agreement allows the taxpayer to agree that their employer will withhold amounts from wages or salary to apply to taxes owed, per Form p.1.
- SRCThe form must include the employer's name and address (Form p.6).
- SRCThe taxpayer must indicate how they are paid: WEEK, TWO WEEKS, MONTH, or OTHER (Form p.1).
- SRCIf an agreement is terminated, the IRS may collect the entire amount owed by levy or seizure, except for the individual shared responsibility payment under ACA (Forms p.1, p.3, p.5).
- SRCInstructions to Employer require completing the spaces on the front of Form 2159 and signing/dating it before returning parts requested via letter (Form p.4).
Common confusion points
Who needs to fill out Form 2159?
The Taxpayer fills in most of the information on the front of the form (Form 2159), though an IRS employee may complete it for them.
→ Check if fields like your name, employer's address, and SSN are filled.
What do I do if my payments aren't going to make it?
Contact the IRS immediately if you cannot make a scheduled payment or accrue additional liability.
→ Look at the terms section on Form 2159 for this agreement.
When does the employer need to submit this form?
The employer must complete the spaces under the employer section on the front of Form 2159 and return it after signing and dating it.
→ Ensure you have completed all required fields before submission.
Does this agreement cover everything owed?
It covers the amount owed as of a specific date, plus any penalties and interest provided by law.
→ Verify the 'Amount owed as of' field on Form 2159.
What happens if the IRS cancels my agreement?
The IRS may collect the entire amount owed by levy (on income or bank accounts) or seizure (of property), but you will receive a notice beforehand.
→ Review the termination terms listed on pages 1, 3, and 5 of Form 2159.
Can I get a waiver if I'm low-income?
Yes, a low-income taxpayer qualifies for the waiver of installment agreement fees if they agree to make electronic payments through a debit instrument.
→ Check page 6 of Form 2159 to confirm this eligibility.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Contact the IRS immediately if an installment payment is missed or other federal tax debt is not paid when due.
Questions about IRS Form 2159
What is IRS Form 2159 used for?
This form lets you tell your employer exactly how much money to take out of each paycheck and send directly to the IRS. By signing this agreement, you authorize the deduction to continue until your entire tax debt is paid off or the terms change. You agree that these payments must arrive by the due date stated on the front of Form 2159.
Who must file IRS Form 2159?
The taxpayer (employee) signs Form 2159, agreeing to have amounts withheld from their wages or salary.
What information does IRS Form 2159 require?
Part 1 collects identifying information like the employer's name and address, the taxpayer's SSN, and the amount owed. The agreement details the payment frequency (WEEK, TWO WEEKS, MONTH, OTHER) and includes fields for future changes to the deduction amount.
When is IRS Form 2159 due?
The agreement must be completed so that payments are received by the due date stated on the front of Form 2159. Payment frequency is determined by checking one box: WEEK, TWO WEEKS, MONTH, or specifying another period.
Where do I file IRS Form 2159?
The form should be submitted to the employer who identified the taxpayer on Form 2159. The specific mailing address will depend on where the employer sends it.
How do I complete IRS Form 2159?
The taxpayer completes the front of Form 2159 with their details and agrees to the deduction terms. They must check the payment frequency (e.g., WEEK) and agree to the initial dollar amount. Finally, the taxpayer signs the agreement, and if applicable, provides a spouse's signature.
What happens if IRS Form 2159 is filed incorrectly?
If the taxpayer does not make installment payments as agreed, pay other federal tax debt when due, or provide financial information when requested, the IRS may collect the entire amount owed by levy or seizure.
Who needs to fill out Form 2159?
The Taxpayer fills in most of the information on the front of the form (Form 2159), though an IRS employee may complete it for them. Check if fields like your name, employer's address, and SSN are filled.
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