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Form 9465-ZHT: 9465 (zh-t)
IRS Form 9465 (zh-t) is used to request a payment plan for tax liabilities and must be filed by taxpayers who owe taxes. A reduced installment agreement user fee may apply if the total amount owed does not exceed $50,000.
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IRS Form 9465-ZHT - 9465 (zh-t)
IRS Form 9465 (zh-t) is used to request a payment plan for tax liabilities and must be filed by taxpayers who owe taxes. A reduced installment agreement user fee may apply if the total amount owed does not exceed $50,000.
Risk Radar
Scan points- 1Failing to select a payment method that qualifies for reduced fees (like DDIA) can result in higher user fees.
- 2Filing without signing before sending the IRS Form 9465 (zh-t).
- 3Not listing a payment method that qualifies for reduced user fees.
- 4Omitting Part II when debt exceeds $25,000 but does not exceed $50,000.
- 5Failing to agree to future tax obligations upon signing the form.
Plain English
This form allows a taxpayer to ask the IRS to let them pay off their tax debt over time instead of all at once. By signing this form, the filer agrees to make monthly payments and promises to file future tax returns on time. If approved, any refund money will be applied to cover the owed balance.
Submission Date
- Filing date: 2023-10-02 22:10:08
- 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 requesting a monthly payment plan because you agree to fulfill all future tax obligations and must have sufficient withholding or estimated taxes to cover your liabilities.
- Do not use this form when no specific installment agreement is needed, as the request will be rejected if no required return has been filed.
- Check Form 2159 instead when applying for a payroll withholding agreement.
Form selector
Use this form or another form?
You are a low-income taxpayer and owe less than $50,000
You can apply online to receive a lower fee if your total debt does not exceed $50,000.
✓ Check the reduced fee section for details.
You are a low-income taxpayer and cannot use Direct Debit Installment Agreement (DDIA) via debit card
You may qualify to have the user fee waived or refunded after completing the agreement.
✓ Review lines 13c of Form 9465.
You are requesting a payment plan but owe more than $50,000
The reduced online filing option is limited to debts not exceeding $50,000.
✓ Verify the total amount owed before applying.
Deadline or filing window
The request is filed when the taxpayer wishes to begin a monthly installment plan instead of paying the balance immediately. If approved, the agreement requires timely monthly payments and future tax filings. There is no specific deadline mentioned for filing the request itself.
Checklist
What you need before filling it out
Monthly Payment Agreement
Confirmation of agreement terms (acceptance, future obligation) · Instructions p.2
User Fee Amount
Payment method chosen (e.g., Direct Payment vs. Online Application) · Instructions p.2 table
Low Income Taxpayer Status
Definition criteria (AGI $le$ 250% of Federal Poverty Line) · Instructions p.2
Reduced Fee Amount (Non-DDIA)
N/A (Implied by status) · Instructions p.2
Form 13844
Used to request a reduction in user fees for "Low Income" status · Instructions p.2
SRP Amount
Calculation based on Section 5000A (for dependents) · Instructions p.2
Before you submit
- 1Ensure you have agreed to fulfill all future tax obligations by signing.
- 2Confirm you agree to timely pay the monthly installments as requested.
- 3Verify that your total debt does not exceed $50,000 if you plan to apply online for a lower fee.
- 4If applicable, check the box indicating whether health insurance premiums are deducted from your paycheck (Line 25b).
- 5If paying based on court order, confirm if the payment is deducted from your paycheck (Line 26b).
- 6Confirm that you have listed the monthly support amount for dependents not covered by a court order (Line 27).
- 7Ensure you are using the current edition of Form 9465 (Rev. 09/20).
How to file this form
- 1Complete all required fields on Form 9465, including providing details about your monthly payment obligations.
- 2Determine if you qualify as a Low Income Taxpayer and select the appropriate fee structure based on your chosen payment method (e.g., Direct Payment or Online Application).
- 3If necessary, check the box to indicate whether you are requesting a reduced user fee for low income status, noting that IRS confirmation is required.
- 4Sign the form before sending to confirm acceptance of the monthly installment plan terms and future obligations.
- 5Mail Form 9465 to one of the listed addresses: Stop 830 Andover, MA 01810 or Stop P-4 5000 Doraville, GA 30362.
- 6Keep a copy of the signed and submitted Form 9465 for your records.
Known limitations
- 1The form 9465 (zh-t) does not apply if a taxpayer can pay the full amount owed within 120 days.
- 2The form 9465 (zh-t) does not apply if the taxpayer wishes to request a payment plan online, as an alternative option exists.
- 3The form 9465 (zh-t) does not apply if the taxpayer's business is currently operating and owes employment or unemployment taxes.
- 4The form 9465 (zh-t) is not required to be filed if the total amount owed does not exceed $50,000, as an online application can be used instead.
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, and the instructions booklet references a revision date of 10/20 (Form 9465). The source indicates that for reduced installment agreement fees, the IRS will notify the taxpayer whether they qualify.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 09/20.
- Fee structure — check that the table reflects specific fees for Online Payment Application (OPA) and Direct Payment options.
- Mailing address — confirm the stop addresses are correct: Stop 830 Andover, MA 01810 or Stop P-4 5000 Doraville, GA 30362.
- Form number — verify the form header reads Form 9465 (zh-t) and Revision 9-2020.
- Low Income Taxpayer definition — confirm that a low-income taxpayer is someone whose Adjusted Gross Income equals or is below 250% of the Federal Poverty Line.
Quick Facts
Downloads
After you file
- 1Keep a copy of the submitted Form 9465 (zh-t).
- 2If the request is approved, the IRS will send a notice detailing the agreement terms and requiring payment of the user fee.
- 3The IRS sends monthly notices showing the outstanding balance, the next payment due date, and the required payment amount.
- 4An annual statement provides records of the balance owed at the beginning of the year, all payments made during the year, and the balance owed at the end of the year.
Sources
- SRCInstructions p.1 — The official title is 'Form 9465 (zh-t): Installment Agreement Application' and it was revised in September 2020.
- SRCInstructions p.1 — For more information, visit IRS.gov/Form9465.
- SRCInstructions p.1 — If filing with a tax return, attach Form 9465 (zh-t) to the front of the return.
- SRCInstructions p.1 — The simplified agreement's longest term is 72 months.
- SRCInstructions p.1 — A reduced user fee for Online Payment Agreement (OPA) recoveries/reorganizations starts at $10 since January 1, 2019.
- SRCInstructions p.1 — If the total amount owed does not exceed $50,000, an online application can be used instead of filing Form 9465 (zh-t).
- SRCInstructions p.1 — The IRS typically notifies a request within 30 days, but requests for returns filed after March 31 may require more than 30 days.
- SRCForm p.1 — If the total amount owed is $10,000 or less and meets specific criteria, the taxpayer qualifies for a guaranteed installment agreement.
Common confusion points
Who must file Form 9465 (zh-t)?
Individuals who owe tax on a Form 1040 or 1040-SR; those responsible for trust fund penalties; taxpayers owing employment taxes related to a defunct business (like those reported on Forms 941, 943, or 940); or individuals owing individual share of the ACA liability.
What is the maximum term length for a simplified payment plan?
The longest term for a simplified agreement is 72 months.
When does the IRS typically notify you about your request?
Generally, within 30 days after receiving the request; however, if the request is for tax owed on a return filed after March 31, the response may take more than 30 days.
How do I know my payments are being recorded if I choose direct debit?
The payment record is shown on your bank statement.
Does the user fee always apply?
No; the user fee can be waived or credited for low-income taxpayers under specific conditions, and it can also be avoided if you pay in full within 120 days.
Can I use Form 9465 (zh-t) even if my debt is less than $50,000?
Yes, but if the amount does not exceed $50,000, filing online via IRS.gov/OPA allows for a lower user fee.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If a taxpayer is in bankruptcy or has accepted a compromise payment proposal, they should not file Form 9465 (zh-t) but call 800-829-1040 for assistance.
Questions about IRS Form 9465-ZHT
What is IRS Form 9465-ZHT used for?
This form allows a taxpayer to ask the IRS to let them pay off their tax debt over time instead of all at once. By signing this form, the filer agrees to make monthly payments and promises to file future tax returns on time. If approved, any refund money will be applied to cover the owed balance.
Who must file IRS Form 9465-ZHT?
Taxpayers who owe taxes must file IRS Form 9465 (zh-t). This form is used when a taxpayer wishes to enter into an installment agreement for their tax liabilities.
What information does IRS Form 9465-ZHT require?
The form collects details about the payment plan request in Part I and may require Part II if the debt exceeds $25,000 but does not exceed $50,000. The filer also certifies they agree to future obligations and monthly payments within the document.
Where do I file IRS Form 9465-ZHT?
The form should be sent to Stop 830 Andover, MA 01810 for certain states (Alabama, Florida, Georgia, etc.) or to P.O. Box 47421 Stop 74 Doraville, GA 30362 for others (Arizona, California, New York, etc.).
How do I complete IRS Form 9465-ZHT?
First, complete Part I with all required information. If debt exceeds $25,000 but is under $50,000, fill out Part II. The filer must sign the form to agree to monthly payments and future tax obligations before sending it in.
What happens if IRS Form 9465-ZHT is filed incorrectly?
If the taxpayer fails to pay installments on time or fails to pay the amount due as reported on a future return, they violate the agreement and may face enforcement actions like an NFTL.
Who must file Form 9465 (zh-t)?
Individuals who owe tax on a Form 1040 or 1040-SR; those responsible for trust fund penalties; taxpayers owing employment taxes related to a defunct business (like those reported on Forms 941, 943, or 940); or individuals owing individual share of the ACA liability.
What is the maximum term length for a simplified payment plan?
The longest term for a simplified agreement is 72 months.
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