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Form 9465: Installment Agreement Request
IRS Form 9465 is an Installment Agreement Request used to ask for a monthly payment plan if the full amount owed cannot be paid at once. The IRS will waive or reimburse user fees for low-income taxpayers with AGI below 250% of federal poverty guidelines.
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IRS Form 9465 - Installment Agreement Request
IRS Form 9465 is an Installment Agreement Request used to ask for a monthly payment plan if the full amount owed cannot be paid at once. The IRS will waive or reimburse user fees for low-income taxpayers with AGI below 250% of federal poverty guidelines.
Risk Radar
Scan points- 1Failure to attach Form 433-F when Line 9 exceeds $50,000 requires completing Part II.
- 2Filing without attaching Form 433-F when Line 9 is greater than $50,000.
- 3Choosing a payment due day on Line 12 that is later than the 28th of the month.
- 4Not completing Part II when defaulting within the last 12 months for an amount between $25k and $50k.
- 5Failing to attach Form 2159 when requesting payroll deduction (Line 14).
Plain English
This form allows a taxpayer to request that the Internal Revenue Service (IRS) allow them to pay their tax debt in smaller monthly payments instead of paying the entire amount immediately. By submitting Form 9465, the taxpayer agrees to make those monthly payments on time and meet all future tax obligations with the IRS.
Submission Date
- Filing date: The source does not state a specific filing deadline date for Form 9465 itself. However, users must file the form on time to limit interest and penalty charges.
- 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 an individual owes income tax on Form 1040 or 1040-SR, is responsible for a trust fund recovery penalty, owes employment taxes related to a sole proprietor business that is no longer operating, or owes an individual shared responsibility payment under the Affordable Care Act.
- Do not use this form when you can pay the full amount owed within 180 days, wish to request the payment plan online, or your business is still operating and owes employment or unemployment taxes.
- Check Form 9465 instead when requesting a monthly installment agreement.
Form selector
Use this form or another form?
Owe income tax on Form 1040/1040-SR
The form is used to request the payment plan for taxes reported on these returns.
✓ Check this form first.
Owe employment taxes from a closed sole proprietor business
These forms report the employment taxes that necessitate an installment agreement request.
✓ Check this form first.
Need to pay SRP amount (ACA)
This specific assessment requires Form 9465 to establish a payment plan for it.
✓ Check this form first.
Deadline or filing window
The installment agreement request must be filed on time to limit interest and penalty charges. If the IRS does not reply by the date chosen for your first payment (Line 12), you can send that initial payment to the IRS Center address listed in your return booklet.
Checklist
What you need before filling it out
Form Title
Form 9465 (Rev. September 2020) · Form PDF/Instructions p.1
Filer Category
Individual · Instructions p.1
Payment Deadline Consideration
Within 180 days · Instructions p.1
User Fee Waiver Condition
AGI at or below 250% of federal poverty guidelines · Instructions p.1
Payment Method Options
Direct debit, check/money order, credit card, debit card · Instructions p.3
Line 7 Calculation
Sum of Lines 5 and 6 · Form PDF p.5
Payment Submission Method (Self-filed)
Check or money order payable to “United States Treasury” · Instructions p.5
Before you submit
- 1Include your name, address, SSN/EIN, and daytime phone number.
- 2State the specific tax year and tax return (e.g., “2023 Form 1040”) for which you are requesting the agreement.
- 3Calculate Line 7 by adding Lines 5 and 6 together.
- 4Calculate Line 9 by subtracting Line 8 from Line 7.
- 5If filing without a tax return, attach a check or money order payable to “United States Treasury.”
- 6Ensure the form is attached to the front of your tax return if you are filing with it.
- 7Verify that the requested agreement meets the streamlined installment agreement criteria.
How to file this form
- 1Complete the required fields on Form 9465, including providing your personal identification and contact information.
- 2Calculate Line 7 by adding Lines 5 and 6, then calculate Line 9 by subtracting Line 8 from Line 7.
- 3Make a payment as much as possible (Line 8) to limit penalty and interest charges; if filing separately, attach the check or money order payable to “United States Treasury.”
- 4Attach Form 9465 to the front of your tax return if you are submitting it with that return, then send the completed package to the IRS.
Known limitations
- 1The user fee waiver/reimbursement for low-income taxpayers applies to installment agreements entered into by taxpayers with adjusted gross income (AGI) for the most recent tax year available, provided that AGI is at or below 250% of the federal poverty guidelines.
- 2For a low-income taxpayer to qualify for reimbursement of the reduced $43 user fee when making electronic payments through a DDIA, the agreement must be completed (Instructions p.3).
- 3The reduction in user fees is effective starting July 1, 2024 (Instructions p.1).
Field map
Compact field-by-field guide
Taxpayer
2 items
As shown on your most recent tax return.
Your current mailing address for IRS correspondence.
Agreement
4 items
Total tax, penalties, and interest owed across all years.
The amount you propose to pay each month. IRS generally accepts if it pays full balance within 72 months.
Day of the month you want payments withdrawn (1-28).
Optional: routing number and account number for automatic monthly payments. Reduces user fee.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form currently referenced is Form 9465, Rev. September 2020; instructions are based on the July 2024 revision, and users should check IRS.gov/Form9465 for the latest developments.
What changed or needs a fresh check
- Edition date — confirm the revision date reads September 2020 on the form itself.
- Instructions reference — confirm the instructions are based on the July 2024 revision.
- Payment methods — confirm you are using direct debit, check/money order, credit card, or debit card.
- Tax return identification — confirm your name, address, SSN/EIN, and daytime phone number are included.
- Fee waiver eligibility — confirm your AGI is at or below 250% of the federal poverty guidelines if seeking a waiver.
Quick Facts
Downloads
After you file
- 1Attach Form 9465 to the front of your tax return if you are filing with it.
- 2If filing separately or in response to a notice, use the specific IRS Center address provided in the table on your tax return booklet (Instructions p.4).
- 3Keep a copy of the filed Form 9465 for your records.
- 4The user fee paid will be lower if you establish the agreement using an Online Payment Agreement (OPA) application, even if owing $50,000 or less (Form p.1).
Sources
- SRCInstructions p.1 — The purpose of Form 9465 is to request a monthly installment agreement when the full amount owed cannot be paid (Instructions p.1).
- SRCInstructions p.1 — For low-income taxpayers, the IRS may waive or reimburse user fees for agreements entered into with AGI at or below 250% of federal poverty guidelines (Instructions p.1).
- SRCInstructions p.3 — The reduced user fee that a low-income taxpayer can be reimbursed for when using electronic payments via DDIA is $43 (Instructions p.3).
- SRCInstructions p.6 — Lines 21 and 22 must be completed if married AND you live with/share household expenses OR live in a community property state (Instructions p.6).
- SRCForm p.1 — If the amount owed is $50,000 or less, filing via Online Payment Agreement (OPA) may allow avoiding Form 9465 and results in a lower user fee (Form p.1).
- SRCInstructions p.4 — When filing separately or responding to a notice, use an address from the table on your tax return booklet (Instructions p.4).
Common confusion points
Should I file Form 9465 with my tax return or by itself?
The filing location depends on whether you are attaching it to your return or sending it in response to a notice.
→ Check if you are attaching it to the front of your return, or if you already filed/are responding to a notice.
What is the user fee for an installment agreement?
New user fees became effective July 1, 2024; specifically, the user fee is $10 for agreements that have been reinstated or restructured through an Online Payment Agreement (OPA).
→ Confirm the current date and check if your agreement is a reinstatement/restructure via OPA.
Who must file Form 9465?
An individual must use Form 9465 if they owe income tax on Form 1040 or 1040-SR, are responsible for a trust fund recovery penalty, owe employment taxes related to a sole proprietor business that is no longer operating, or owe an individual shared responsibility payment under the Affordable Care Act.
→ Verify which category applies to your situation.
How long does it take for the IRS to approve my request?
The IRS usually lets taxpayers know within 30 days after receiving the request; however, if the tax is due on a return filed after March 31, the response time may exceed 30 days.
→ Confirm your filing date relative to March 31.
What happens if I get an installment agreement but still owe money?
Interest and a late payment penalty will be charged on any tax that is not paid by its due date, even after the request for installments is granted; these charges continue until the balance is paid in full.
→ Check Topic 653 at IRS.gov/TaxTopics/TC653 for more details.
What do I need to do before requesting an installment agreement?
Before requesting a payment plan, taxpayers should consider other alternatives such as obtaining a bank loan or using available credit, which might be less costly.
→ Review your financial options before submitting Form 9465.
What is the routing number for my check?
The Sample Check shows a routing number of 250250025, but if the check is payable through an institution different from where the checking account is held, the user must contact that financial institution to get the correct routing number.
→ Verify this on your physical sample check.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- A Form 433-F, Collection Information Statement, may be required if certain conditions are met for low-income taxpayers (Instructions p.1).
Questions about IRS Form 9465
What is IRS Form 9465 used for?
This form allows a taxpayer to request that the Internal Revenue Service (IRS) allow them to pay their tax debt in smaller monthly payments instead of paying the entire amount immediately. By submitting Form 9465, the taxpayer agrees to make those monthly payments on time and meet all future tax obligations with the IRS.
Who must file IRS Form 9465?
Taxpayers who cannot pay the full amount owed shown on their tax return or a notice sent by the IRS must file Form 9465. This form is used for requests related to installment agreements entered into by taxpayers with adjusted gross income.
What information does IRS Form 9465 require?
The form collects details about the request, including Part II information if applicable (for defaulted agreements over $25k but under $50k). Specific lines detail payment options and financial statements, such as Line 11a/11b.
When is IRS Form 9465 due?
The source does not state a specific filing deadline date for Form 9465 itself. However, users must file the form on time to limit interest and penalty charges.
Where do I file IRS Form 9465?
If filing with your return, attach Form 9465 to the front of your tax return booklet. If filing alone in response to a notice, use the specific IRS Center address listed in the table provided within your tax return booklet.
How do I complete IRS Form 9465?
First, complete Part I with your basic information. If required by Line 12, choose a due day between the 1st and 28th of the month. Then, complete any necessary parts (like Part II or attaching Form 433-F) before signing and sending the form.
What happens if IRS Form 9465 is filed incorrectly?
If payments are not made on time under the agreement, interest and any applicable penalties will be charged until the balance is paid in full. Interest and penalties continue even if the installment request is granted.
Should I file Form 9465 with my tax return or by itself?
The filing location depends on whether you are attaching it to your return or sending it in response to a notice. Check if you are attaching it to the front of your return, or if you already filed/are responding to a notice.
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