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Page 1 of 3 Instructions for Form 9465-FS 13:48 - 23-DEC-2011
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Department of the Treasury
Instructions for Form Internal Revenue Service
9465-FS
(December 2011)
Installment Agreement Request
Section references are to the Internal Revenue Code unless agreement instead of filing Form 9465-FS. To do that, go to
otherwise noted. IRS.gov and click on “More...” under Tools.
Bankruptcy or offer-in-compromise. If you are in bankruptcy or
General Instructions weInstead,havecallaccepted1-800-829-1040your offer-in-compromise,to get the numberdoofnotyourfilelocalthis form.IRS
Insolvency function for bankruptcy or Technical Support function for
Purpose of Form offer-in-compromise.
Use Form 9465-FS to request a monthly installment plan if your
liability is greater than $25,000 but not more than $50,000 and you How the Installment Agreement Works
cannot pay the full amount you owe shown on your tax return (or on We will usually let you know within 30 days after we receive your
a notice we sent you). Though Form 9465-FS is meant to be used request whether it is approved or denied. However, if this request is
by taxpayers with liabilities greater than $25,000 but not more than for tax due on a return you filed after March 31, it may take us
$50,000, it can be used by all taxpayers to request an installment longer than 30 days to reply. If we approve your request, we will
agreement. Generally, you can have up to 72 months to pay. In send you a notice detailing the terms of your agreement and
certain circumstances, you can have longer to pay or your requesting a fee of $105 ($52 if you make your payments by
agreement can be approved for an amount that is less than the electronic funds withdrawal). However, you may qualify to pay a
amount of tax you owe. reduced fee of $43 if your income is below a certain level. The IRS
If you use this form you must file it on paper and attach it to the will let you know whether you qualify for the reduced fee. If the IRS
front of your return; mailing it to the address shown in your tax does not say you qualify for the reduced fee, you can request the
return booklet. If you have already filed your return and you are reduced fee using Form 13844, Application For Reduced User Fee
sending in Form 9465-FS on its own, mail it to the address shown For Installment Agreements.
in these instructions for the type of return filed. However, before
requesting an installment agreement, you should consider other You will also be charged interest and may be charged a late
less costly alternatives, such as getting a bank loan or using payment penalty on any tax not paid by its due date, even if your
available credit on a credit card. If you have any questions about request to pay in installments is granted. Interest and any
this request, call 1-800-829-1040. applicable penalties will be charged until the balance is paid in full.
To limit interest and penalty charges, file your return on time and
Use Form 9465-FS if you are an individual: pay as much of the tax as possible with your return (or notice). All
• Who owes income tax on Form 1040, payments received will be applied to your account in the best
• Who may be responsible for a Trust Fund Recovery Penalty, interests of the United States.
• Who was self-employed and owes self-employment or
unemployment taxes and is no longer operating the business, By approving your request, we agree to let you pay the tax you
• Who is personally responsible for a partnership liability and the owe in monthly installments instead of immediately paying the
partnership is no longer operating, or amount in full. In return, you agree to make your monthly payments
• Owner who is personally responsible for taxes in the name of a on time. You also agree to meet all your future tax liabilities. This
limited liability company (LLC) and the LLC is no longer operating. means that you must have enough withholding or estimated tax
payments so that your tax liability for future years is paid in full
Do not use Form 9465-FS if: when you timely file your return. Your request for an installment
• You can pay the full amount you owe within 120 days (see Can agreement will be denied if all required tax returns have not been
you pay in full within 120 days?), or filed. Any refund due you in a future year will be applied against the
• You want to request an online payment agreement (see Applying amount you owe. If your refund is applied to your balance, you are
online for a payment agreement). still required to make your regular monthly installment payment.
Guaranteed installment agreement. Your request for an
installment agreement cannot be turned down if the tax you owe is Payment methods. You can make your payments by check,
not more than $10,000 and all three of the following apply. money order, credit card, or one of the other payment methods
• During the past 5 tax years, you (and your spouse if filing a joint shown next. The fee for each payment method is also shown.
taxreturn)due,haveandtimelyhave notfiledenteredall incomeintotaxan installmentreturns andagreementpaid any incomefor Payment method Applicable fee
payment of income tax. Check, money order, or credit card $105
• The IRS determines that you cannot pay the tax owed in full
when it is due and you give the IRS any information needed to Electronic funds withdrawal $ 52
make that determination. Payroll deduction installment $105
• You agree to pay the full amount you owe within 3 years and to agreement
comply with the tax laws while the agreement is in effect.
A Notice of Federal Tax Lien may be filed to protect the For details on how to pay, see your tax return instructions, visit
CAUTION! government’s interests until you pay in full. IRS.gov, or call 1-800-829-1040.
canCanyourtheamountfeeapplyyourequesttoyoupaysetonline.owetoupinpayfullanwithinininstallmentwithinfull.120If120days,youagreement.days?cancalldo1-800-829-1040this,If youInsteadyoucancanpayofavoidcalling,totheestablishfullpayingyouamountshowingwillpaymentspayment.Afternot receiveofwetheWeautomaticallyyourreceiveremainingwillanextnotice.alsoeachpayment.sendamountwithdrawnYourpayment,youbankButyouaniffromannualwestatementowe,youwillyourchooseandsendstatementcheckingtheisyouyourtoduehavearecordshowingdatenoticeaccount,yourandoftheyou
Applying online for a payment agreement. If your balance due amount you owed at the beginning of the year, all payments made
is not more than $50,000, you can apply online for a payment during the year, and the amount you owe at the end of the year.
Dec 23, 2011 Cat. No. 58659P