Updates to the Instructions for Form 9465 (Rev. October 2020)

Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

If you downloaded the Instructions for Form 9465 (Rev. October 2020), Installment Agreement Request, please be advised there are two updates: one for short-term payment plans and the other for an OPA user fee. Filers should rely on these updates for the changes described, which will be incorporated into the next revision of these instructions.

On page 1, the 120-day timeframe listed for short-term payment plans, under Can you pay in full within 120 days? and under the second bullet list in Purpose of Form, has been extended to 180 days.

On page 2, the OPA user fee listed as $149, under Installment agreement user fees, for payments by check, money order, credit card, or debit card has been reduced to $130. The fee change is effective for online payment applications originating on or after January 9, 2022.