Businesses who currently have employees can qualify for an In-Business Trust Fund Express Installment Agreement (IBTF-Express IA). These installment agreements generally do not require a financial statement or financial verification as part of the application process. The criteria to qualify for an IBTF-Express IA are: You owe $25,000 or less at the time the agreement is established. If you owe more than $25,000, you may pay down the liability before entering into the agreement in order to qualify. The debt must be full paid within 24-months or prior to the Collection Statute Expiration Date (CSED), whichever is earlier. You must enroll in a Direct Debit installment agreement (DDIA) if the amount you owe is between $10,000 and $25,000. You must be compliant with all filing and payment requirements. To apply: Apply online if you owe $25,000 or less in payroll taxes; Call the IRS Business and Specialty Tax assistance line 800-829-4933; Call the number on your bill or notice. Businesses that do not qualify for an IBTF-Express IA should prepare Form 433-B, CIS for Businesses, and contact the IRS immediately. Call 800-829-4933 or the Field Collection Revenue Officer assigned to your case.