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Form 9465-ZHS: 9465 (zh-s)
IRS Form 9465 (zh-s) is used to apply for an installment agreement with the Internal Revenue Service. This form allows taxpayers to pay off tax debt over time; if the total debt does not exceed $50,000, it can be applied online.
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IRS Form 9465-ZHS - 9465 (zh-s)
IRS Form 9465 (zh-s) is used to apply for an installment agreement with the Internal Revenue Service. This form allows taxpayers to pay off tax debt over time; if the total debt does not exceed $50,000, it can be applied online.
Risk Radar
Scan points- 1Filing without properly calculating the total debt on line 7 can lead to an incorrect agreement amount.
- 2Filing when the debt exceeds $50,000 without submitting Form 433-F concurrently.
- 3Not agreeing to direct debit or wage withholding if the debt is between $25k and $50k.
- 4Proposing a monthly payment on line 11a that is less than the total due amount on line 10.
- 5Forgetting to include the tax year and Form number (e.g., '2019 Form 1040') when mailing.
Plain English
This form lets a taxpayer set up a payment plan with the IRS to pay down their owed taxes in monthly installments instead of all at once. Taxpayers use this when they need time to pay off past-due balances and must show proof that they have enough money withheld or estimated to cover future tax bills. Submitting this form allows you to manage your debt according to a schedule agreeable to the IRS.
Submission Date
- Filing date: 2023-10-02 22:10:06
- 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 a taxpayer cannot pay the full amount of tax shown on their return or notice and wishes to apply for a monthly installment agreement (payment plan).
- Do not use Form 9465 (zh-s) when you can pay the full balance within 120 days, unless you wish to apply online.
- Check Form 93554X instead when your business is operating and owes employment or unemployment tax.
Form selector
Use this form or another form?
Filing entity owes income/trust fund penalty
To specify who owes the debt on the form.
✓ Check boxes to identify responsible party.
Taxpayer is in bankruptcy or has a settlement offer accepted
To get the correct functional department number for your local IRS office.
✓ Verify the required contact phone number.
Filing entity owes employment/unemployment tax
If you are an operating business and owe these specific taxes.
✓ Confirm which form shows the outstanding payroll tax debt.
Deadline or filing window
The application must be submitted when a taxpayer needs to establish the payment plan. If the monthly payment proposed on line 11a is less than the total due on line 10, the payments will continue until the balance is cleared. An extension mechanism exists by filing this form.
Checklist
What you need before filling it out
Installment Agreement Purpose
Taxpayer's inability to pay full debt shown on return/notice · Form 9465 (zh-s)
Maximum Term Length
72 months · Instructions p.1
Standard Fee (No Online/Not Direct Debit)
$225** · Instructions p.2 / Form p.1 Table
Low-income Taxpayer Definition
Adjusted Gross Income equal to or below 250% of Federal Poverty Guidelines in last tax year · Instructions p.2
Fee Reduction (Non-Direct Debit)
$43 discount · Instructions p.2
Online Application Fee Benefit
Lower fee than other methods · Instructions p.1 / Form p.1 Table
Before you submit
- 1Confirm you are using the current edition of IRS Form 9465 (zh-s) Rev. 09/20.
- 2Verify that your total outstanding debt does not exceed $50,000 if applying online to benefit from lower fees.
- 3Ensure you have enough withholdings or estimated taxes to cover future payments when submitting the form.
- 4Check the payment method selected against the fee table (e.g., Direct Debit vs. Check) to know the correct fee.
- 5Confirm that you agree to provide current financial information and fulfill all future tax obligations.
- 6If applicable, verify if your low-income status qualifies for a fee waiver or $43 reimbursement.
- 7Ensure you have signed the form before mailing or submitting it electronically.
How to file this form
- 1Complete Form 9465 (zh-s) by filling in all required sections regarding your tax debt and financial status.
- 2Determine how you will pay the installment agreement using one of the accepted methods (Direct Debit, Check, Credit Card, etc.).
- 3If applicable, check the boxes or provide evidence to qualify for a fee reduction or waiver based on low-income status.
- 4Sign the form before submitting it to initiate the request for an installment agreement with the IRS.
Known limitations
- 1The form does not apply if the taxpayer can pay the total debt within 120 days, although this allows for savings on setup fees.
- 2If an individual is filing Form 9465 because they are a party responsible for trust fund recovery penalties or underpayment of self-employed income tax (reported on Form 941, 943, or 940), the form applies to those specific debts.
- 3The form does not apply if the taxpayer's business is still operating and owes employment or unemployment taxes; in this case, the taxpayer should call the number on their notice to apply for an agreement.
- 4If the total debt exceeds $50,000 (after completing Line 9), Form 433-F must be completed and submitted with Form 9465.
- 5If the total debt is between $25,000 and $50,000, the taxpayer must either agree to direct debit payment via Lines 13a/13b or check Box 14 and attach a signed Form 2159.
- 6The form does not apply if the taxpayer is in bankruptcy or the IRS has accepted a compromise tax proposal; instead, they should call 800-829-1040 for specific department contacts.
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 09/20, dated October 2020. The instructions direct users to visit IRS.gov/Form9465 for the latest updates concerning the installment agreement terms.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 09/20 (October 2020).
- Fee structure — check the table for fees based on payment method and online application status.
- Online Application Portal — verify the URL is IRS.gov/OPA for applying online.
- Signature — confirm that a signature is required to submit the agreement.
- Low-income definition — ensure your Adjusted Gross Income was equal to or below 250% of the Federal Poverty Guidelines in the last tax year.
Quick Facts
Downloads
After you file
- 1When submitting with a tax return, attach Form 9465 before the return.
- 2If filing to respond to a notice, send Form 9465 separately using the address listed in the form/instructions.
- 3The IRS typically notifies the taxpayer within 30 days of receiving the application whether it is approved, though applications related to returns filed after March 31 may take longer than 30 days.
- 4If the agreement is approved, the IRS will send a notice detailing the terms and requiring payment of fees. The taxpayer should keep this documentation.
- 5The IRS sends monthly notices showing the outstanding balance, next due date, and amount; if automatic withdrawal (direct debit) is set up, the bank statement serves as the proof of payment record.
- 6An annual statement will be mailed to show the beginning-of-year debt, all payments made during the year, and the end-of-year debt.
Sources
- SRCInstructions p.1 — Form 9465 (zh-s) applies for a monthly installment agreement, used with Form 9465 (2020 September edition).
- SRCInstructions p.1 — Usage Fee: For agreements recovered or reorganized through the Online Payment Agreement (OPA) starting January 1, 2019, the fee is $10.
- SRCInstructions p.1 — Low-Income Eligibility: If adjusted gross income equals or is below 250% of the Federal Poverty Guidelines in the most recent tax year, the IRS may waive or reimburse the usage fee.
- SRCInstructions p.4 — Line 7 Calculation: The total owed (Line 5 + Line 6) is entered on Line 7.
- SRCInstructions p.4 — Line 9 Threshold/Requirement: If the debt on Line 9 exceeds $50,000, Form 433-F must be completed and submitted with Form 9465.
- SRCInstructions p.4 — Debt Range Rule: Generally, if total debt is over $25,000 but not over $50,000, the taxpayer must either agree to direct debit (Line 13a/13b) or check Box 14 and attach Form 2159.
- SRCInstructions p.4 — Line 11a Purpose: This line inputs your proposed monthly payment amount; if omitted, it is calculated by dividing the outstanding balance by 72 months.
- SRCForm p.1 — The form applies to debts shown on forms like Form 1040 or Form 941.
Common confusion points
Who should file Form 9465?
Individuals who owe income tax on Form 1040 or 1040-SR, those responsible for trust fund recovery penalties, or those owing self-employed taxes apply.
→ Check the applicable line item (e.g., Line 1a) and ensure your name/SSN is listed.
When should I use Form 9465 instead of applying online?
Use this form when you are replying to a notice, or if you have a debt greater than $50,000 (which requires Form 433-F).
→ Verify the total owed on Line 7 and compare it to the $50,000 limit.
What happens if my payment amount is less than the required monthly amount?
Enter the revised proposed monthly payment on Line 11b if it is less than the amount calculated for Line 10.
→ Ensure Line 11a lists your initial proposal, and only use Line 11b to modify that proposal.
What are the special rules for low-income taxpayers?
If adjusted gross income equals or is below 250% of the Federal Poverty Guidelines in the last tax year, the IRS may waive or reimburse the usage fee.
→ Confirm your income level and note this eligibility when submitting Form 9465.
Do I have to use the online application (OPA) if my debt is under $50,000?
No, but using OPA results in a lower usage fee than paying via Form 9465.
→ If you prefer the lowest fees and your debt is $le $50,000$, opt for the online application at IRS.gov/OPA.
What if I already have an installment agreement?
The amount entered on Line 11a must represent the total proposed monthly payment for *all* outstanding obligations.
→ If you are modifying an existing agreement, ensure Line 11a reflects the full new combined monthly proposal.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 2159 (Wage Agreement) | If your debt is between $25,000 and $50,000, you may need to attach this form if you choose wage withholding over direct debit.
Questions about IRS Form 9465-ZHS
What is IRS Form 9465-ZHS used for?
This form lets a taxpayer set up a payment plan with the IRS to pay down their owed taxes in monthly installments instead of all at once. Taxpayers use this when they need time to pay off past-due balances and must show proof that they have enough money withheld or estimated to cover future tax bills. Submitting this form allows you to manage your debt according to a schedule agreeable to the IRS.
Who must file IRS Form 9465-ZHS?
Taxpayers who are applying for an installment agreement with the Internal Revenue Service must file Form 9465 (zh-s).
What information does IRS Form 9465-ZHS require?
The form collects details such as the entity's name and Employer Identification Number (EIN) on line 2. Part I requires the taxpayer to list the total amount owed, while lines 11a/11b detail the proposed monthly payment amount.
When is IRS Form 9465-ZHS due?
This form applies to any tax year for which a Form 1040 or Form 1040-SR is being filed. The filing timing relates to when the taxpayer needs to establish the agreement before taxes are due.
Where do I file IRS Form 9465-ZHS?
Taxpayers must send Form 9465 (zh-s) to different service centers based on their state of residence. For example, those in Texas or California should use the address P.O. Box 47421 Stop 74, Doraville, GA 30362.
How do I complete IRS Form 9465-ZHS?
The filer must complete the required lines, including inputting the total debt on line 5. If the debt exceeds $25,000 but not $50,000, the taxpayer must agree to direct debit or select wage withholding (line 14). The form is completed by signing and submitting it.
What happens if IRS Form 9465-ZHS is filed incorrectly?
If a taxpayer fails to adhere to the installment agreement terms—such as making late payments—the IRS may terminate the agreement and take enforcement actions like filing a Notice of Federal Tax Lien (NFTL).
Who should file Form 9465?
Individuals who owe income tax on Form 1040 or 1040-SR, those responsible for trust fund recovery penalties, or those owing self-employed taxes apply. Check the applicable line item (e.g., Line 1a) and ensure your name/SSN is listed.
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