Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Modification of User Fee Requirements for Low-Income Taxpayers

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 reimburse 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 are unable to make your payments by means other than direct debit, then the IRS will reimburse the user fee that you paid to establish the installment agreement. You will receive this reimbursement once you successfully make all payments required under the agreement.