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IRS Payment Plan Request Form: Installment Agreement Request
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Form 9465 in short
Form 9465 asks the IRS for a monthly payment plan when you cannot pay the full amount shown on your tax return or on an IRS notice. You state what you owe, what you can pay each month and how you want to pay. If you owe $50,000 or less, the IRS says you can usually apply online instead, for a lower fee.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. September 2020 (checked 2026-10-25) |
| Who fills it in | Individuals who owe income tax on Form 1040 or 1040-SR, who are or may be responsible for a trust fund recovery penalty, or who owe employment taxes for a sole proprietor business that has closed. Do not use it if you can pay in full within 180 days, if your business is still operating and owes employment taxes, or if you are in bankruptcy or have an offer in compromise. |
| Who receives it | The IRS. It usually tells you within 30 days whether the request is approved, and longer for returns filed after March 31. |
| Where to send it | If filing with your return, attach it to the front of the return and mail it to the address in your return instructions. If you already filed or are replying to a notice, mail it by itself to the service center in the Form 9465 instructions. There are two address tables: one for most people and one for those filing Schedule C, E or F. |
| Deadline | There is no set deadline. Send it with your return or when you get a notice you cannot pay in full. Interest and late payment penalties keep accruing until the balance is paid. |
| Fee | The instructions list user fees in effect from July 1, 2024: $107 by direct debit or $178 by other methods when you use Form 9465, compared with $22 and $69 through the Online Payment Agreement. Payroll deduction (Form 2159) is $178. Low-income taxpayers may get a reduced $43 fee, a waiver or a reimbursement. Fees can change, so check IRS.gov for the current amount before you apply. |
| Official links | Official page · Official PDF · Official instructions |
What changed
The form itself is the September 2020 revision. The July 2024 instructions set new, lower user fees effective July 1, 2024.
How to fill out Form 9465, line by line
| Top of form | Form numbers and tax years Enter the return type, such as Form 1040, and the years or periods you owe for, such as 2023 and 2024. |
| Line 1a and 1b | Names, SSNs and current address For a joint return, list names and SSNs in the same order as on the return. Check 1b if the address is new since your last return. |
| Line 2 | Business name and EIN Only for a business that is no longer operating. An operating business should call the number on its notice instead. |
| Lines 5 to 7 | Total amount you owe Line 5 is the amount on your return or notice, which can cover more than one year. Line 6 adds any other balances, even ones already in an agreement. Line 7 is the total. |
| Lines 8 and 9 | Payment now and amount owed Pay as much as you can now to limit interest and penalties. If sending the form alone, enclose a check or money order to United States Treasury with your name, SSN and the tax year and form. |
| Line 10 | Balance divided by 72 This shows the monthly amount needed to pay the balance in 72 months. |
| Lines 11a and 11b | Monthly payment you propose Enter what you can pay each month. If it is below line 10, you can raise it on 11b. If you cannot, check the box and attach Form 433-F. A balance over $50,000 also needs Form 433-F. |
| Line 12 | Payment day Choose a day from the 1st to the 28th of the month. |
| Lines 13a to 13c | Direct debit or low-income box Enter a 9-digit routing number and an account number of up to 17 characters to pay by direct debit. Low-income taxpayers who cannot use direct debit check 13c to have the fee reimbursed when the agreement is completed. |
| Line 14 | Payroll deduction Check this box to pay through your employer and attach a completed and signed Form 2159. |
| Part II (page 2) | Additional information Complete only if you defaulted on an agreement in the past 12 months, owe more than $25,000 but not more than $50,000, and your proposed payment is less than line 10. |
Common mistakes to avoid
- Filing Form 9465 when you could apply online. With a balance of $50,000 or less, the online application usually costs less.
- Using it when you can pay in full within 180 days. The instructions say you can avoid the user fee by calling instead.
- Choosing a payment day after the 28th.
- Owing between $25,001 and $50,000 without choosing direct debit or payroll deduction and without attaching Form 433-F.
- Leaving out Form 433-F when the balance is over $50,000 or the proposed payment is below line 10 and cannot be raised.
- Not signing, or a spouse not signing, for a joint return. Direct debit will not be approved without the signatures.
- Requesting a plan while some required returns are still unfiled. The instructions say the request will be denied.
- Using a routing number from a check that is payable through a different bank.
Questions about Form 9465
Do I have to use Form 9465 to get a payment plan?
No. If you owe $50,000 or less, the IRS says you can apply online through the Online Payment Agreement at IRS.gov/OPA, often for a lower fee. You can also call 800-829-1040.
How much does an installment agreement cost?
The July 2024 instructions list $107 for direct debit and $178 for other payment methods when you apply with Form 9465. Online, the fees are $22 and $69. Low-income taxpayers may pay $43 or have fees waived or reimbursed. Check IRS.gov for the current fees.
Do interest and penalties stop once I have a plan?
No. The instructions say interest and any late payment penalty continue until the balance is paid in full.
Will I still get my tax refund?
Any refund will be applied to the amount you owe, even with an installment agreement. You still have to make your regular monthly payment.
What is a guaranteed installment agreement?
If you owe $10,000 or less, filed and paid on time for the past 5 years without an agreement, agree to pay within 3 years and cannot pay in full now, the instructions say you are eligible.
What if I hear nothing before my first payment date?
The instructions say you can send the first payment to the service center for your area, or pay electronically at IRS.gov/Payments.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.