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Official form guide
Form 9465: Installment Agreement Request
IRS Form 9465 is the Installment Agreement Request used by taxpayers to ask the IRS to let them pay a tax balance in monthly installments. New user fees of $10 apply to agreements reinstated or restructured through an online payment agreement as of July 1 2024.
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IRS Form 9465 - Installment Agreement Request
IRS Form 9465 is the Installment Agreement Request used by taxpayers to ask the IRS to let them pay a tax balance in monthly installments. New user fees of $10 apply to agreements reinstated or restructured through an online payment agreement as of July 1 2024.
Risk Radar
Scan points- 1Omitting the required Form 433‑F when the balance exceeds $50,000 can cause the agreement to be denied.
- 2Failing to attach Form 433‑F when the amount owed on line 9 is greater than $50,000.
- 3Not completing Part II on page 2 when you have defaulted within 12 months and owe more than $25,000 but not more than $50,000.
- 4Choosing a payment day later than the 28th of the month, which the instructions prohibit.
- 5Leaving the box unchecked on line 13c while also not providing electronic payment details on lines 13a‑b, resulting in loss of fee reimbursement.
Plain English
Form 9465 lets you set up a payment plan with the IRS when you can’t pay the full tax you owe. You tell the agency how much you owe, how much you can pay each month, and when you want the payments to be taken. If you choose direct debit, the IRS will not send you a monthly notice. The agreement also requires you to keep up with future tax obligations.
Submission Date
- Filing date: Not stated in the official source.
- 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 an individual owes income tax on Form 1040 or 1040‑SR, may be liable for a trust fund recovery penalty, owes employment taxes reported on Forms 941, 943, or 940 for a sole‑proprietor business that is no longer operating, or owes an individual shared responsibility payment under the Affordable Care Act.
- Do not use it when you can pay the full amount you owe within 180 days, when you want to request a payment plan online, or when your business is still operating and owes employment or unemployment taxes.
- Check Form 433‑F instead when a financial statement is required.
Form selector
Use this form or another form?
Financial statement required for installment agreement
IRS may need detailed collection information before approving the plan
✓ Complete Form 433-F and attach to Form 9465 before submission
Taxpayer owes income tax on Form 1040
Installment request must reference the tax year and return
✓ Verify the tax year and Form 1040 number on the request
Sole proprietor owes employment taxes from Form 941 for a closed business
Employment tax liability triggers installment eligibility
✓ Confirm employment tax amounts from Form 941
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Taxpayer name, address, SSN/EIN, phone
Personal identification details · Form 9465 header section
Tax year and tax return number
Tax year and associated return (e.g., 2023 Form 1040) · Line 8 instructions
Payment amount (check or money order)
Check or money order payable to “United States Treasury” · Line 8 attachment instructions
Financial statement requirement (Line 11b)
Form 433-F, Collection Information Statement · Line 11b reference
User fee payment
$10 fee for reinstated/restructured agreements via OPA · User fee note in instructions
Before you submit
- 1Verify the form revision reads Rev. September 2020
- 2Confirm your name, address, SSN/EIN, and daytime phone number are entered
- 3Enter the correct tax year and the corresponding return (e.g., 2023 Form 1040)
- 4Calculate the total tax owed and enter the amount on Line 7
- 5Determine the amount you can pay now and record it on Line 8
- 6Subtract to compute the remaining balance on Line 9
- 7Attach a check or money order payable to “United States Treasury” if filing separately
- 8Include Form 433‑F if a financial statement is required per Line 11b
- 9Sign the form in the designated signature area
- 10Mail the completed form to the IRS as directed in the notice or instructions
How to file this form
- 1Gather personal and tax information
- 2Complete Form 9465 with calculated amounts
- 3Attach required payment (check/money order) and Form 433‑F if needed
- 4Sign the form
- 5Submit the form with your tax return or mail it to the IRS
- 6Retain a copy of the signed form and payment receipt as proof of filing
Known limitations
- 1Form 9465 is not required for taxpayers owing $50,000 or less who can establish an online payment agreement
- 2User fee of $10 applies only to installment agreements reinstated or restructured through an online payment agreement; other agreements have different fees
- 3Low‑income taxpayers (AGI at or below 250% of the federal poverty guidelines) receive a fee waiver or reimbursement only if they agree to make electronic payments via a DDIA; otherwise the $43 fee is reimbursed after completion
- 4A Form 433‑F (Collection Information Statement) may be required when indicated on Line 11b
- 5Married taxpayers must complete lines 21 and 22 if they live together and share expenses or reside in a community‑property state, even if only one spouse is liable
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 shows Rev. September 2020 and the instructions are Rev. July 2024; the instructions direct users to www.irs.gov/Form9465 for the latest information and note new $10 user fees for reinstated or restructured agreements effective July 1 2024.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. September 2020 and the instructions Rev. July 2024
- Fee — confirm the $10 user fee applies to agreements reinstated or restructured through an online payment agreement effective July 1 2024
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Attach Form 9465 to the front of your tax return if filing together with the return
- 2If filing after the return or in response to a notice, mail Form 9465 by itself to the IRS Center address shown in your tax return booklet
- 3Keep a copy of the completed Form 9465 for your records
- 4If a Form 433‑F is required, download it from IRS.gov/Forms-Instructions and attach it as instructed
- 5Low‑income taxpayers should expect a reimbursement of the $43 user fee after the installment agreement is completed, provided electronic payment via DDIA is not used
- 6Verify that the user fee is $10 for agreements reinstated or restructured through an online payment agreement effective July 1 2024
- 7If an error is discovered after filing, submit a corrected Form 9465 with the updated information
Sources
- SRCInstructions p.1 — user fee is $10 for installment agreements reinstated or restructured through an online payment agreement (OPA) effective July 1 2024
- SRCInstructions p.1 — IRS may waive or reimburse user fees for low‑income taxpayers (AGI ≤250% federal poverty guidelines)
- SRCInstructions p.3 — low‑income taxpayer definition and $43 fee reimbursement if unable to make electronic payments via DDIA
- SRCInstructions p.1 — financial statement (Form 433‑F) may be required; see Line 11b
- SRCInstructions p.6 — lines 21 and 22 must be completed for married taxpayers sharing expenses or in community‑property states
- SRCInstructions p.4 — attach Form 9465 to the front of your return or file by itself to the IRS Center address shown in your tax return booklet
- SRCForm p.1 — tip: if you owe $50,000 or less, you may avoid filing Form 9465 and establish an installment agreement online
- SRCForm p.1 — go to www.irs.gov/OPA to apply for an Online Payment Agreement
Common confusion points
Do I have to file Form 9465 if I owe less than $50,000?
Because the IRS allows an online payment agreement for balances $50,000 or less, filing the paper form may not be necessary.
→ Check the OPA portal at www.irs.gov/OPA to see if you can set up the agreement online.
What is the user fee for my installment agreement?
The fee is $10 for agreements reinstated or restructured through an online payment agreement, effective July 1 2024; other agreements may have different fees.
→ Confirm the fee amount on the IRS user‑fee page referenced in the instructions.
Am I eligible for a fee waiver as a low‑income taxpayer?
A low‑income taxpayer (AGI ≤250% of the federal poverty guidelines) qualifies for a waiver or reimbursement only if they agree to make electronic payments via a DDIA; otherwise the $43 fee is reimbursed after completion.
→ Verify your AGI against the federal poverty guidelines and ensure you have a DDIA arrangement.
Do I need to include a Form 433‑F with my Form 9465?
A financial statement (Form 433‑F) may be required when indicated on Line 11b of the instructions.
→ Check Line 11b; if required, download Form 433‑F from IRS.gov/Forms-Instructions and attach it.
Where should I send Form 9465 if I’m filing it after my return?
The form should be mailed by itself to the IRS Center address listed in the tax return booklet for your location.
→ Locate the correct address in the booklet and use it for mailing.
Do I need to fill out spouse income lines if I’m married but only one spouse owes the tax?
Lines 21 and 22 must be completed if you live with and share expenses with your spouse or reside in a community‑property state, regardless of liability.
→ Review your living situation and community‑property status before leaving those lines blank.
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Questions about IRS Form 9465
What is IRS Form 9465 used for?
Form 9465 lets you set up a payment plan with the IRS when you can’t pay the full tax you owe. You tell the agency how much you owe, how much you can pay each month, and when you want the payments to be taken. If you choose direct debit, the IRS will not send you a monthly notice. The agreement also requires you to keep up with future tax obligations.
Who must file IRS Form 9465?
Taxpayers who cannot pay the full amount they owe shown on their tax return or on an IRS notice must file IRS Form 9465.
What information does IRS Form 9465 require?
The form collects the total tax balance (line 9), the proposed monthly payment amount (line 11a/11b), the day of the month you want payments due (line 12), and whether you will use electronic direct debit (lines 13a‑c) or payroll deduction (line 14).
Where do I file IRS Form 9465?
If you are filing with a tax return, attach Form 9465 to the front of the return and mail it to the address shown in your return booklet. If filing separately or in response to a notice, send the form alone to the IRS Center address listed in the instructions table for your location.
How do I complete IRS Form 9465?
Complete the required lines on the first page, including the amount owed, monthly payment amount, and preferred payment day. Attach Form 433‑F when the amount on line 9 exceeds $50,000, and attach Form 2159 if you request payroll deduction. If you meet the default or balance criteria, fill out Part II on page 2. Sign the form and mail it to the appropriate IRS address.
What happens if IRS Form 9465 is filed incorrectly?
If the form is incomplete or inaccurate, the IRS will continue to charge interest and late‑payment penalties on the unpaid tax, even after the installment agreement is approved.
Do I have to file Form 9465 if I owe less than $50,000?
Because the IRS allows an online payment agreement for balances $50,000 or less, filing the paper form may not be necessary. Check the OPA portal at www.irs.gov/OPA to see if you can set up the agreement online.
What is the user fee for my installment agreement?
The fee is $10 for agreements reinstated or restructured through an online payment agreement, effective July 1 2024; other agreements may have different fees. Confirm the fee amount on the IRS user‑fee page referenced in the instructions.
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