If you viewed or downloaded the Instructions for Form 9465 before March 14, 2018, please note the following changes.
For installment agreements entered into on or after April 10, 2018 by taxpayers with adjusted gross incomes not more than 250% of the federal poverty rate, the IRS will waive or refund user fees. If your adjusted gross income does not exceed this level and you agree to make your payments by direct debit, then the IRS will waive the user fee associated with establishing the installment agreement. If your adjusted gross income does not exceed this level and you agree to make your payments by means other than direct debit, then the IRS will refund the user fee that you paid to establish the installment agreement. You will receive this refund once you successfully make all payments required under the agreement.