General Instructions

Purpose of Form

Use Form 9465 to request a monthly installment plan if you cannot pay the full amount you owe shown on your tax return (or on a notice we sent you). Most installment agreements meet our streamlined installment agreement criteria. The maximum term for a streamlined agreement is 72 months. In certain circumstances, you can have longer to pay or your agreement can be approved for an amount that is less than the amount of tax you owe. However, before requesting an installment agreement, you should consider other less costly alternatives, such as getting a bank loan or using available credit on a credit card. If you have any questions about this request, call 1-800-829-1040.

Use Form 9465 if you are an individual:

  • Who owes income tax on Form 1040,

  • Who is or may be responsible for a Trust Fund Recovery Penalty, or

  • Who owes employment taxes (for example, as reported on Forms 941, 943, or 940) related to a sole proprietor business that is no longer in operation.

Do not use Form 9465 if:

  • You can pay the full amount you owe within 120 days (see Can you pay in full within 120 days?),

  • You want to request an online payment agreement (see Applying online for a payment agreement), or

  • Your business is still operating and owes employment or unemployment taxes. Instead, call the telephone number on your most recent notice to request an installment agreement.

Guaranteed installment agreement.   You are eligible for a guaranteed installment agreement if the tax you owe is not more than $10,000 and:
  • During the past 5 tax years, you (and your spouse if filing a joint return) have timely filed all income tax returns and paid any income tax due, and have not entered into an installment agreement for payment of income tax;

  • You agree to pay the full amount you owe within 3 years and to comply with the tax laws while the agreement is in effect; and,

  • You are financially unable to pay the liability in full when due.

   Note: It is the practice of the Internal Revenue Service (IRS) to grant these installment agreements even if you can pay your liability in full if the tax you owe is not more than $10,000 and you meet the other criteria.

Can you pay in full within 120 days?   If you can pay the full amount you owe within 120 days, call 1-800-829-1040 to establish your request to pay in full. If you can do this, you can avoid paying the fee to set up an installment agreement. Instead of calling, you can apply online.

Applying online for a payment agreement.   If your balance due is not more than $50,000, you can apply online for a payment agreement instead of filing Form 9465. To do that, go to IRS.gov and enter “Online Payment Agreement” in the “Search” box.

Bankruptcy or offer-in-compromise.   If you are in bankruptcy or we have accepted your offer-in-compromise, do not file this form. Instead, call 1-800-829-1040 to get the number of your local IRS Insolvency function for bankruptcy or Technical Support function for offer-in-compromise.

How the Installment Agreement Works

We will usually let you know within 30 days after we receive your request whether it is approved or denied. However, if this request is for tax due on a return you filed after March 31, it may take us longer than 30 days to reply. If we approve your request, we will send you a notice detailing the terms of your agreement and requesting a fee of $120 ($52 if you make your payments by direct debit). However, you may qualify to pay a reduced fee of $43 if your income is below a certain level. The IRS will let you know whether you qualify for the reduced fee. If the IRS does not say you qualify for the reduced fee, you can request the reduced fee using Form 13844, Application For Reduced User Fee For Installment Agreements.

You will also be charged interest and may be charged a late payment penalty on any tax not paid by its due date, even if your request to pay in installments is granted. Interest and any applicable penalties will be charged until the balance is paid in full. To limit interest and penalty charges, file your return on time and pay as much of the tax as possible with your return (or notice). All payments received will be applied to your account in the best interests of the United States.

By approving your request, we agree to let you pay the tax you owe in monthly installments instead of immediately paying the amount in full. In return, you agree to make your monthly payments on time. You also agree to meet all your future tax obligations. This means that you must have enough withholding or estimated tax payments so that your tax obligation for future years is paid in full when you timely file your return. Your request for an installment agreement will be denied if all required tax returns have not been filed. Any refund you are due in a future year will be applied against the amount you owe. If your refund is applied to your balance, you are still required to make your regular monthly installment payment.

Payment methods.   You can make your payments by check, money order, credit card, or one of the other payment methods shown next. The fee for setting up an installment agreement for each payment method is also shown.
Payment method Applicable fee
Check, money order, or credit card $120
Direct debit $52
Payroll deduction installment agreement $120

  For details on how to pay, see your tax return instructions, visit IRS.gov, or call 1-800-829-1040.

  After we receive each payment, we will send you a notice showing the remaining amount you owe, and the due date and amount of your next payment. But if you choose to have your payments automatically withdrawn from your checking account, you will not receive a notice. Your bank statement is your record of payment. We will also send you an annual statement showing the amount you owed at the beginning of the year, all payments made during the year, and the amount you owe at the end of the year.

  If you do not make your payments on time or do not pay any balance due on a return you file later, you will be in default on your agreement and we may take enforcement actions, such as the filing of a Notice of Federal Tax Lien or an IRS levy action, to collect the entire amount you owe. To ensure that your payments are made timely, you should consider making them by direct debit. See the instructions for lines 13a and 13b.

Requests to modify or terminate an installment agreement.   After an installment agreement is approved, you may submit a request to modify or terminate an installment agreement. You may modify your payment amount or due date by going to IRS.gov and entering “Online Payment Agreement” in the “Search” box. You may also call 1-800-829-1040 to modify or terminate your agreement.

An installment agreement may be terminated if you provide materially incomplete or inaccurate information in response to an IRS request for a financial update.

For additional information on the IRS collection process, see Pub. 594, The IRS Collection Process.

A Notice of Federal Tax Lien (NFTL) may be filed to protect the government’s interests until you pay in full. However, an NFTL is generally not filed with a Guaranteed Installment Agreement.

Where To File

Attach Form 9465 to the front of your return and send it to the address shown in your tax return booklet. If you have already filed your return or you are filing this form in response to a notice, file Form 9465 by itself with the Internal Revenue Service Center using the address in the table below that applies to you.

For all taxpayers except those filing Form 1040 with Schedule(s) C, E, or F for any tax year for which this installment agreement is being requested.
IF you live in . . . THEN use this address . . .
Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, South Carolina, Texas, Virginia Department of the Treasury  
Internal Revenue Service 
P.O. Box 47421 
Stop 74 
Doraville, GA 30362
Alaska, Arizona, Colorado, Connecticut, Delaware, District of Columbia, Hawaii, Idaho, Illinois, Maine, Maryland, Massachusetts, Montana, Nevada, New Hampshire, New Jersey, New Mexico, North Dakota, Oregon, Rhode Island, South Dakota, Tennessee, Utah, Vermont, Washington, Wisconsin, Wyoming Department of the Treasury  
Internal Revenue Service 
310 Lowell St. 
Stop 830 
Andover, MA 01810
Arkansas, California, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, New York, Ohio, Oklahoma, Pennsylvania, West Virginia Department of the Treasury  
Internal Revenue Service 
Stop P-4 5000 
Kansas City, MO 64999–0250
A foreign country, American Samoa, or Puerto Rico (or are excluding income under Internal Revenue Code section 933), or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien or nonpermanent resident of Guam or the U.S. Virgin Islands* Department of the Treasury  
Internal Revenue Service 
3651 South I-H 35, 5501AUSC 
Austin, TX 78741
* Permanent residents of Guam or the U.S. Virgin Islands cannot use Form 9465.

For taxpayers filing Form 1040 with Schedule(s) C, E, or F for any tax year for which this installment agreement is being requested.
IF you live in . . . THEN use this address . . .
Alabama, Arkansas, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Michigan, Minnesota, Mississippi, Missouri, Nebraska, New Jersey, North Dakota, Ohio, Oklahoma, Pennsylvania, South Dakota, Tennessee, Texas, West Virginia, Wisconsin Department of the Treasury  
Internal Revenue Service 
P.O. Box 69 
Stop 811 
Memphis, TN 38101–0069
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming Department of the Treasury  
Internal Revenue Service 
P.O. Box 9941 
Stop 5500 
Ogden, UT 84409
Connecticut, Maine, Massachusetts, New Hampshire, New York, Rhode Island, Vermont Department of the Treasury  
Internal Revenue Service 
P.O. Box 480 
Stop 660 
Holtsville, NY 11742–0480
Delaware, District of Columbia, Florida, Maryland, North Carolina, South Carolina, Virginia Department of the Treasury 
Internal Revenue Service 
Stop 4–N31.142 
Philadelphia, PA 19255–0030
A foreign country, American Samoa, or Puerto Rico (or are excluding income under Internal Revenue Code section 933), or use an APO or FPO address, or file Form 2555, 2555-EZ, or 4563, or are a dual-status alien or nonpermanent resident of Guam or the U.S. Virgin Islands* Department of the Treasury  
Internal Revenue Service 
3651 South I-H 35, 5501AUSC 
Austin, TX 78741
* Permanent residents of Guam or the U.S. Virgin Islands cannot use Form 9465.


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