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Department of the Treasury
Internal Revenue Service
Instructions for Form 9465

(Rev. November 2023)
Installment Agreement Request
(For use with Form 9465 (Rev. September 2020))

Section references are to the Internal Revenue Code
unless otherwise noted. General Instructions

Future Developments Purpose of Form
For the latest developments related to Form 9465 and its Use Form 9465 to request a monthly installment
instructions, such as legislation enacted after they were agreement (payment plan) if you can’t pay the full amount
published, go to IRS.gov/Form9465. you owe shown on your tax return (or on a notice we sent
you). Most installment agreements meet our streamlined
What's New installment agreement criteria. See Streamlined
Clarification of types of installment agreements. installment agreement, later, for more information. In
Additional text has been added for streamlined and partial certain circumstances, you can have longer to pay or you
payment installment agreements. See Streamlined can establish an agreement for an amount that is less than
installment agreement and Partial payment installment the amount of tax you owe.
agreement, later, for more information. However, before requesting a payment plan, you should
Installment agreement request. Additional text has consider other alternatives, such as getting a bank loan or
been added clarifying that a request for an installment using available credit, which may be less costly. If you
agreement may prolong or extend the time the IRS can have any questions about this request, call 800-829-1040.
collect. See How the Installment Agreement Works, later. Who should use this form? Use Form 9465 if you’re an
individual:
Reminders
Reduced user fees for certain installment agree- • Who owes income tax on Form 1040 or 1040-SR;
ments. The user fee is $10 for installment agreements • Who is or may be responsible for a trust fund recovery
penalty;
reinstated or restructured through an online payment
agreement (OPA). You must have established the • Who owes employment taxes (for example, as reported
on Forms 941, 943, or 940) related to a sole proprietor
reinstatement or restructuring of the installment
business that is no longer in operation; or
agreement through an OPA to qualify for the reduced user
fee. Low-income taxpayers may be reimbursed this fee • Who owes an individual shared responsibility payment
under the Affordable Care Act (this payment isn’t
under certain conditions. See Requests to modify or
assessed for months beginning after December 31,
terminate an installment agreement, later.
2018). See section 5000A.
Apply online at reduced fee. If the total amount you
Who should not use this form? Don’t use Form 9465 if:
owe isn't more than $50,000 (including any amounts you
owe from prior years), you may not need to file Form 9465; • You can pay the full amount you owe within 180 days (if
you can request an installment agreement online for a you plan to pay the taxes, interest, and penalties due in full
reduced fee. For more information, see Applying online for within 180 days, you can save the cost of the user
an installment agreement and other payment plans, later. fee—see Can you pay in full within 180 days? next);
Waiver and reimbursement of user fees for low-in- • You want to request a payment plan online, including an
come taxpayers. For installment agreements entered installment agreement (see Applying online for an
into by taxpayers with adjusted gross income, for the most installment agreement and other payment plans, later); or
recent tax year available, at or below 250% of the federal • Your business is still operating and owes employment or
poverty guidelines, the IRS will waive or reimburse user unemployment taxes. Instead, call the telephone number
fees if certain conditions are met. For details, see on your most recent notice to request an installment
Low-income taxpayer user fee waivers and agreement.
reimbursements, later. Can you pay in full within 180 days? If you can pay the
Financial statement may be required. See Line 11b, full amount you owe within 180 days, you can avoid paying
later, for more information about when a Form 433-F is the fee to set up an installment agreement by calling the
required. A Form 433-F, Collection Information Statement, IRS at 800-829-1040. If you owe $100,000 or less, you
may be downloaded at IRS.gov/Forms-Instructions. can apply for a short-term payment plan, if you can pay in
full within 180 days, by using the OPA application at
IRS.gov/OPA.
Applying online for an installment agreement and
other payment plans. If your balance due isn’t more
than $50,000, you can apply online for a payment plan
instead of filing Form 9465. To do that, go to IRS.gov/OPA.

Oct 13, 2023 Cat. No. 58607N

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If you establish your installment agreement using the OPA How the Installment Agreement
application, the user fee that you pay will be lower than it
would be otherwise. Works
Guaranteed installment agreement. You’re eligible for Requesting an installment agreement. We will usually
a guaranteed installment agreement if the tax you owe let you know within 30 days after we receive your request
isn’t more than $10,000 and: whether it is approved or denied. However, if this request
• During the past 5 tax years, you (and your spouse if is for tax due on a return you filed after March 31, it may
filing a joint return) have timely filed all income tax returns take us longer than 30 days to reply. If we approve your
and paid any income tax due, and haven’t entered into an request, we will send you a notice detailing the terms of
installment agreement for the payment of income tax; your agreement and requesting a user fee.
• You agree to pay the full amount you owe within 3 years
Note. When you request an installment agreement, with
and to comply with the tax laws while the agreement is in
certain exceptions the IRS is generally prohibited from
effect; and
levying and the IRS's time to collect is suspended or
• You’re financially unable to pay the liability in full when
prolonged while the installment agreement is pending.
due.
See IRS.gov/filing/time-irs-can-collect-tax and Tax Topic
Streamlined installment agreement. Generally, you're No. 202, Tax Payment Options, at IRS.gov/TaxTopics/
eligible for a streamlined installment agreement if: TC202 for additional information.
• Your assessed tax liability is $25,000 or less (for an After approving your request. Each month, we will
individual, in-business with income tax only, or an send you a notice showing the remaining amount you
out-of-business taxpayer); or owe, and the due date and amount of your next payment.
• Your assessed tax liability is $25,001 to $50,000 (for an But if you choose to have your payments automatically
individual or an out-of-business sole proprietorship) and withdrawn from your checking account (also known as a
you agree to pay by direct debit or payroll deduction. direct debit), you won’t receive a notice. Your checking
Your proposed payment amount must pay in full the account statement is your record of payment. We will send
assessed tax liability within 72 months or satisfy the you an annual statement showing the amount you owed at
liability in full by the Collection Statute Expiration Date the beginning of the year, all payments made during the
(CSED), whichever is less. The CSED is normally 10 year, and the amount you owe at the end of the year.
years from the date of the assessment. However, it may
By approving your request, we agree to let you pay the
be suspended or extended for various reasons. For more
tax you owe in monthly installments instead of
information on the CSED, go to IRS.gov/filing/time-irs-can-
immediately paying the amount in full. In return, you agree
collect-tax.
to make your monthly payments on time. You also agree to
Generally, a streamlined installment agreement, does meet all your future tax obligations. This means that you
not require a financial statement or a Notice of Federal Tax must have enough withholding or estimated tax payments
Lien to be filed. so that your tax obligation for future years is paid in full
Partial payment installment agreement (PPIA). An when you timely file your return. Your request for an
installment agreement that will not pay in full the entire installment agreement will be denied if any required tax
balance before the CSED is called a PPIA. You will be returns haven’t been filed. Any refund will be applied
required to complete a financial statement and provide against the amount you owe even if you have an
supporting financial information for a PPIA. If a PPIA is installment agreement. If your refund is applied to your
approved, your agreement is subject to future reviews to balance, you’re still required to make your regular monthly
confirm if your financial situation has changed. You may installment payment.
be required to provide a new financial statement and Installment agreement user fees. We charge a user
supporting financial information during this review. The fee to set up an installment agreement. The amount of the
financial information you provide may result in a reduction, user fee can vary depending on whether you use the
an increase, or no change to your monthly installment online payment application and how you propose to make
agreement amount. your monthly payments. For details, see the table below.
More on types of installment agreements and pay-
ment options. For more information about types of Applicable Fee
installment agreements, see Tax Topic No. 202, Tax Payment Method Using the online Not using the online
Payment Options, at IRS.gov/TaxTopics/TC202. Also go to payment application payment application
IRS.gov/Payments for more information on payment Direct debit $31* $107*
options.
Check, money order, $130* $225*
Bankruptcy or offer in compromise. If you’re in credit card, or debit
bankruptcy or have a pending or accepted offer in card
compromise, don’t file this form. Instead, call * Low-income taxpayers should see Low-income taxpayer reduced
800-829-1040 to get the number of your local IRS installment agreement user fee and Low-income taxpayer user fee waivers
Insolvency function for bankruptcy or to get the number of and reimbursements, later.
the office to contact regarding your offer in compromise.

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Note. If you request a payroll deduction agreement using for months beginning after December 31, 2018. However,
Form 2159, Payroll Deduction Agreement, your user fee even after that date, you may continue to owe the SRP
will be $225. If you’re a low-income taxpayer, see assessed for months that began before December 31,
Low-income taxpayer reduced installment agreement user 2018. The SRP amount that you owe isn’t subject to
fee next for more details. penalties or to Notice of Federal Tax Lien (NFTL) or levy
enforcement actions. However, interest will continue to
Low-income taxpayer reduced installment agreement
accrue until you pay the total SRP balance due. We may
user fee. If you establish an installment agreement that is
apply your federal tax refunds to the SRP amount that you
not paid by direct debit, you may qualify to pay a reduced
owe until it’s paid in full.
fee of $43 or for a reimbursement of your fee if you are a
low-income taxpayer, as defined below. See Low-income Payment methods. You can make your payments by
taxpayer user fee waivers and reimbursements next. The direct debit, check or money order, credit card, debit card,
IRS will let you know whether you qualify for the reduced or one of the other accepted payment methods. To be
fee. If the IRS doesn’t say you qualify for the reduced fee, charged a lower fee, you may want to set up an OPA
you can request that the IRS consider you for and/or agree to make your payments by direct debit. For
“low-income” status using Form 13844, Application For more information on the accepted payment methods, go
Reduced User Fee For Installment Agreements. to IRS.gov/Payments, see your tax return instructions, or
call 800-829-1040.
Low-income taxpayer user fee waivers and reim-
bursements. For installment agreements entered into on Requests to modify or terminate an installment
or after April 10, 2018, by low-income taxpayers, defined agreement. After an installment agreement is approved,
next, the IRS will waive or reimburse the user fees if you may submit a request to modify or terminate your
certain conditions are met. If you’re a low-income taxpayer installment agreement. You may modify your payment
and you agree to make electronic payments through a amount or due date by going to IRS.gov/OPA. You may
debit instrument by entering into a direct debit installment also call 800-829-1040 to modify or terminate your
agreement (DDIA), the IRS will waive the user fees for the agreement.
installment agreement. See Lines 13a, 13b, and 13c, later, Generally, the fee is $89 to modify your installment
for further details. If you’re a low-income taxpayer and agreement ($43 if you are a low-income taxpayer).
you’re unable to make electronic payments through a debit However, the user fee is $10 for installment agreements
instrument by entering into a DDIA, the IRS will reimburse reinstated or restructured through an OPA. This user fee
the reduced $43 user fee that you paid for the installment applies only if the reinstatement or restructuring of the
agreement upon completion of the installment agreement. installment agreement is completed through an OPA.
See Line 13c, later, for more details.
The IRS will waive or reimburse the fee for low-income
Definition of low-income taxpayer. A low-income
taxpayers if certain conditions are met. See Low-income
taxpayer is a taxpayer with adjusted gross income, for the
taxpayer user fee waivers and reimbursements, earlier.
most recent tax year available, at or below 250% of the
federal poverty guidelines. For more information on how to By approving your request, we agree to let you pay the
determine if your adjusted gross income is at or below tax you owe in monthly installments instead of
250% of the federal poverty guidelines, see the immediately paying the amount in full. In return, you agree
instructions for Form 13844. to make your monthly payments on time. You agree to
provide updated financial information when requested.
The only payment option that will qualify the
You also agree to meet all your future tax obligations.
! low-income taxpayer for a waiver of the installment This means that you must have enough withholding or
CAUTION agreement user fee is their agreement to make
estimated tax payments so that your tax obligation for
electronic payments through a debit instrument by
future years is paid in full when payment is due. And you
entering into a DDIA. See Lines 13a, 13b, and 13c, later,
agree to timely file your return.
for more details.
What happens if the taxpayer doesn’t comply with
Other costs. You will be charged interest and a late the terms of the installment agreement? If you don’t
payment penalty on any tax not paid by its due date, even make your payments on time or don’t pay a balance due
if your request to pay in installments is granted. Interest on a return you file later, you will be in default on your
and any applicable penalties will be charged until the agreement and we may terminate the agreement. Before
balance is paid in full. But see Topic 653, IRS Notices and we terminate the agreement, you may be entitled to file an
Bills, Penalties, and Interest Charges, at IRS.gov/ appeal under the Collection Appeals Program (CAP). We
TaxTopics/TC653 for additional information. To limit may take enforcement actions, such as filing an NFTL or
interest and penalty charges, file your return on time and issuing an IRS levy, to collect the entire amount you owe.
pay as much of the tax as possible with your return or To ensure that your payments are made timely, you should
notice. All payments received under the installment consider making them by direct debit. See Lines 13a, 13b,
agreement will be applied to your account in the best and 13c, later.
interests of the United States.
What happens if the taxpayer owes a shared respon-
sibility payment (SRP)? The SRP amount that you owe
is the assessed payment for not having minimum essential
health coverage for you and, if applicable, your
dependents per section 5000A. The SRP isn’t assessed

Instructions for Form 9465 (Rev. 11-2023) -3-

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An installment agreement may be terminated if
For all taxpayers except those filing Form 1040 or 1040-SR with
! you provide materially incomplete or inaccurate Schedule(s) C, E, or F for any tax year for which this installment
CAUTION information in response to an IRS request for a
agreement is being requested
financial update or if you provide such information to
obtain the installment agreement. For more information IF you live in . . . THEN use this address . . .
about what you need to do if your installment agreement is Alaska, Arizona, Colorado,
terminated, go to IRS.gov/CP523. Connecticut, Delaware, District of
Columbia, Hawaii, Idaho, Illinois,
Department of the Treasury
Maine, Maryland, Massachusetts,
Internal Revenue Service
Note. We may have filed an NFTL against your property. Montana, Nevada, New
310 Lowell St.
If so, you may be able to get the notice of lien withdrawn. Hampshire, New Jersey, New
Stop 830
To learn more about lien withdrawals and to see if you Mexico, North Dakota, Oregon,
Andover, MA 01810
qualify, go to IRS.gov/businesses/small-businesses-self- Rhode Island, South Dakota,
employed/understanding-a-federal-tax-lien. Tennessee, Utah, Vermont,
Washington, Wisconsin, Wyoming
An NFTL may be filed to protect the government’s
Alabama, Florida, Georgia, Department of the Treasury
! interests until you pay in full. However, an NFTL Kentucky, Louisiana, Mississippi, Internal Revenue Service
CAUTION generally isn’t filed with a guaranteed installment
North Carolina, South Carolina, P.O. Box 47421
agreement or streamlined installment agreement, but can Texas, Virginia Stop 74
be in certain situations. We won’t file an NFTL for the Doraville, GA 30362
individual shared responsibility payment under the
Arkansas, California, Indiana,
Department of the Treasury
Affordable Care Act. Iowa, Kansas, Michigan,
Internal Revenue Service
Minnesota, Missouri, Nebraska,
You may be entitled to file an appeal through the CAP New York, Ohio, Oklahoma, Stop P-4 5000
Kansas City, MO 64999-0250
before and after the NFTL is filed. You are entitled to file Pennsylvania, West Virginia
an appeal regarding an NFTL filing through Collection Due
Process (CDP) only for the first filing of an NFTL for the
unpaid tax liabilities shown on that NFTL.
IRS collection process and taxpayer rights. For For taxpayers filing Form 1040 or 1040-SR with Schedule(s) C,
additional information on the IRS collection process and E, or F for any tax year for which this installment agreement is
what to do if you cannot pay your taxes in full, see Pub. being requested
594, The IRS Collection Process. You can find more IF you live in . . . THEN use this address . . .
information about the collection process, taxpayer rights, Connecticut, Maine, Department of the Treasury
and appealing a collection decision at IRS.gov/ Massachusetts, New Hampshire, Internal Revenue Service
businesses/small-businesses-self-employed/collection- New York, Rhode Island, Vermont P.O. Box 480
procedures-for-taxpayers-filing-and-or-paying-late. Stop 660
Taxpayer Advocate Service (TAS). TAS is an Holtsville, NY 11742-0480
independent organization within the IRS that helps Alabama, Arkansas, Georgia,
taxpayers and protects taxpayer rights. TAS strives to Illinois, Indiana, Iowa, Kansas,
ensure that every taxpayer is treated fairly and that you Kentucky, Louisiana, Michigan, Department of the Treasury
know and understand your rights under the Taxpayer Bill Minnesota, Mississippi, Missouri, Internal Revenue Service
Nebraska, New Jersey, North P.O. Box 69
of Rights. TAS can help you if your tax problem is causing Dakota, Ohio, Oklahoma, Stop 811
a financial difficulty; you've tried and been unable to Pennsylvania, South Dakota, Memphis, TN 38101-0069
resolve your issue with the IRS; or you believe an IRS Tennessee, Texas, West Virginia,
system, process, or procedure isn’t working as it should. Wisconsin
The service is free. Your local advocate’s number is Alaska, Arizona, California, Department of the Treasury
atTaxpayerAdvocate.IRS.gov/Contact-Us and in your local Colorado, Hawaii, Idaho, Internal Revenue Service
directory. You can also call TAS toll free at 877-777-4778. Montana, Nevada, New Mexico, P.O. Box 9941
For more information about TAS and your rights under the Oregon, Utah, Washington, Stop 5500
Taxpayer Bill of Rights, go to TaxpayerAdvocate.IRS.gov. Wyoming Ogden, UT 84409
District of Columbia, Delaware, Department of the Treasury
Where To File Florida, Maryland, North Carolina, Internal Revenue Service
Attach Form 9465 to the front of your return and send it to South Carolina, Virginia Stop 4-N31.142
the address shown in your tax return booklet. If you have Philadelphia, PA 19255-0030
already filed your return or you’re filing this form in
response to a notice, file Form 9465 by itself with the
Internal Revenue Service Center using the address in the
table below that applies to you.

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“United States Treasury.” Don’t send cash. Be sure to
For all taxpayers living outside the 50 states, for any tax year for
which the installment agreement is being requested include the following.
• Your name, address, SSN/EIN, and daytime phone
IF you live in . . . THEN use this address . . . number.
A foreign country, U.S. territory*, Department of the Treasury • The tax year and tax return (for example, “2022 Form
or use an APO or FPO address, Internal Revenue Service 1040”) for which you’re making this request.
or file Form 2555 or 4563, or are a 3651 South I-H 35
dual-status alien 5501AUSC Line 9
Austin, TX 78741
Subtract line 8 from line 7 and enter the result.
* For all taxpayers who are bona fide residents of American Samoa, Puerto
Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see Generally, to qualify for a streamlined installment
Pub. 570, Tax Guide for Individuals With Income From U.S. Territories. ! agreement, if the total amount you owe is greater
CAUTION than $25,000 but not more than $50,000, you
must either (1) complete lines 13a and 13b and agree to
make payments by direct debit; or (2) check box 14 to
make your payments by payroll deduction and attach a
Specific Instructions completed, signed Form 2159.

Part I If the total amount you owe isn’t more than
TIP $50,000 (including any amounts you owe from
Line 1a
prior years), you don’t need to file Form 9465; you
If you’re making this request for a joint tax return, show the can request an installment agreement online. For more
names and social security numbers (SSNs) in the same information, see Applying online for an installment
order as they appear on your tax return. agreement and other payment plans, earlier.
If you have a foreign address, enter the city name on
the appropriate line. Don’t enter any other information on Line 11a
that line, but also complete the spaces below that line. Enter on line 11a the amount you can pay each month.
Don’t abbreviate the country name. Follow the country’s Make your payments as large as possible to limit interest
practice for entering the postal code and the name of the and penalty charges. The charges will continue to apply
province, county, or state. until you pay them in full. If you have an existing
installment agreement, this amount should represent your
Line 1b total proposed monthly payment amount for all your
If the address you provided on line 1a is new since you liabilities. If no payment amount is listed on line 11a (or
filed your last tax return, check the box on line 1b. 11b), a payment will be determined for you by dividing the
balance due by 72 months. If the proposed payment
Line 2 amount entered does not pay in full the amount of tax
Show the name and employer identification number (EIN) owed by the CSED, your request may be considered for a
of your business (which must no longer be operating). PPIA. See Partial payment installment agreement, earlier,
for more information.
Line 5
Enter the total amount you owe as shown on your tax After we review your completed form, we may contact
return(s) or notice(s). The amount you owe could include you for additional information. For example, we may
amounts from more than 1 tax year. request a Form 433-F to be completed.

Line 6 Line 11b
If you have additional balances due that are not reflected Follow the steps in the bullet below that applies to you.
on line 5, list the total here (even if they are included in an • If the amount on line 11a is less than the amount on
existing installment agreement). Any adjustments or other line 10 and you’re able to increase your payment to an
charges that are not reported on a tax return or notice amount that is equal to or greater than the amount on
should be listed on this line. line 10, enter your revised monthly payment proposal on
line 11b.
Line 7 • If the amount on line 11a is less than the amount on
line 10 and you’re unable to increase your payment to the
Add lines 5 and 6 and enter the result.
amount on line 10, check the box below line 11b and
Line 8 complete and attach Form 433-F.
Even if you can’t pay the full amount you owe now, you • If the amount on line 11a is equal to or greater than the
amount on line 10 but the amount you owe (line 9) is
should pay as much as possible to limit the penalty and
greater than $25,000 but not more than $50,000, you must
interest charges. If you’re filing this form with your tax
complete either line 13 or 14 if you don’t want to complete
return, make the payment with your return. For details on
Form 433-F.
how to pay, see your tax return instructions.
• If you have defaulted on an installment agreement
If you’re filing this form by itself, such as in response to within the last 12 months, the amount you owe is greater
a notice, attach a check or money order made payable to than $25,000 but not more than $50,000, and the amount

Instructions for Form 9465 (Rev. 11-2023) -5-

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on line 11a (11b, if applicable) is less than the amount on Sample Check—Lines 13a and 13b
line 10, you must complete Part II on page 2 of Form 9465. Paul Maple 1234
• If the amount on line 9 is greater than $50,000, Roberta Maple SAMPLE 15-0000/0000
123 Pear Lane
complete and attach Form 433-F. Anyplace, VA 20000
PAY TO THE
Line 12 ORDER OF $
Routing Account
You can choose the day of each month your payment is number number DOLLARS
(line 13a) (line 13b)
due. This can be on or after the 1st of the month, but no ANYPLACE BANK Anyplace, VA 20000 Don’t include
the check number.
later than the 28th of the month. For example, if your rent For
or mortgage payment is due on the 1st of the month, you
| | :202020"'86".:250250025 1234
may want to make your installment payments on the 15th.
When we approve your request, we will tell you the month
and day that your first payment is due. The routing and account numbers may be in
TIP different places on your check.
If we haven’t replied by the date you chose for your first
payment, you can send the first payment to the Internal
Revenue Service Center at the address shown earlier that Line 13c. Low-income taxpayers who are unable to make
applies to you. See Line 8, earlier, for details on what to electronic payments through a DDIA by providing their
write on your payment. Or you can submit this payment information on lines 13a and 13b are eligible to receive
electronically. Go to IRS.gov/Payments for payment reimbursement of their installment agreement user fees. If
options. you’re a low-income taxpayer and you checked the box on
line 13c, your installment agreement user fee will be
Lines 13a, 13b, and 13c reimbursed upon completion of your installment
To pay by direct debit from your checking account at a agreement. See Low-income taxpayer user fee waivers
bank or other financial institution (such as a mutual fund, and reimbursements, earlier, for more information.
brokerage firm, or credit union), fill in lines 13a and 13b. If you don’t check the box on line 13c (and don’t
Check with your financial institution to make sure that a provide the information on lines 13a and 13b), you’re
direct debit is allowed and to get the correct routing and indicating that you’re able but choosing not to make
account numbers. electronic payments by establishing a DDIA. As such, your
Making your payments by direct debit will help user fee is not eligible for reimbursement upon completion
TIP ensure that your payments are made timely and of your installment agreement.

you don’t default on this installment agreement. Line 14
Low-income taxpayers who complete lines 13a and If you want to make your payments by payroll deduction,
13b will receive a waiver of their installment agreement check the box on line 14 and attach a completed and
user fees. See Low-income taxpayer user fee waivers and signed Form 2159. Ask your employer to complete and
reimbursements, earlier, for more information. sign the employer’s portion of your Form 2159.

Line 13a. The routing number must be nine digits. The Part II
first two digits of the routing number must be 01 through If you have defaulted on an installment agreement within
12 or 21 through 32. Use a check to verify the routing the last 12 months, the amount you owe is greater than
number. On the Sample Check, later, the routing number $25,000 but not more than $50,000, and the amount on
is 250250025. But, if your check is payable through a line 11a (line 11b, if applicable) is less than line 10,
financial institution different from the one at which you complete Part II on page 2 of Form 9465.
have your checking account, don’t use the routing number
on that check. Instead, contact your financial institution for Lines 21 and 22
the correct routing number. Complete lines 21 and 22 relating to income earned by
Line 13b. The account number can be up to 17 your spouse if you are married and meet either of the
characters (both numbers and letters). Include hyphens following conditions.
but omit spaces and special symbols. Enter the number • You live with and share household expenses with your
from left to right and leave any unused boxes blank. On spouse. Even if only one spouse is liable for the taxes
the Sample Check, later, the account number is owed, the total household income and expenses are
20202086. Don’t include the check number. relevant in determining the liable spouse’s ability to pay
the taxes owed.
The direct debit from your checking account won’t • You live in a community property state. In a community
! be approved unless you (and your spouse if filing property state, the income of a non-liable spouse may be
CAUTION a joint return) sign Form 9465.
factored into the other spouse’s ability to pay the taxes
owed.
You should complete lines 21 and 22 whether your filing
status is married filing jointly or married filing separately.

Privacy Act and Paperwork Reduction Act Notice.
Our legal right to ask for the information on this form is
sections 6001, 6011, 6012(a), 6109, and 6159 and their

-6- Instructions for Form 9465 (Rev. 11-2023)

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

regulations. We will use the information to process your confidential, as required by section 6103. However, we
request for an installment agreement. The reason we may give this information to the Department of Justice for
need your name and social security number is to secure civil and criminal litigation, and to cities, states, the District
proper identification. We require this information to gain of Columbia, and U.S. commonwealths and territories to
access to the tax information in our files and properly carry out their tax laws. We may also disclose this
respond to your request. You aren’t required to request an information to other countries under a tax treaty, to federal
installment agreement. If you do request an installment and state agencies to enforce federal nontax criminal
agreement, you’re required to provide the information laws, or to federal law enforcement and intelligence
requested on this form. Failure to provide this information agencies to combat terrorism.
may prevent processing your request; providing false
information may subject you to fines and/or penalties. The average time and expenses required to complete
and file this form will vary depending on individual
You aren’t required to provide the information requested circumstances. For the estimated averages, see the
on a form that is subject to the Paperwork Reduction Act instructions for your income tax return.
unless the form displays a valid OMB control number.
Books or records relating to a form or its instructions must If you have suggestions for making this form simpler,
be retained as long as their contents may become we would be happy to hear from you. See the instructions
material in the administration of any Internal Revenue law. for your income tax return.
Generally, tax returns and return information are

Instructions for Form 9465 (Rev. 11-2023) -7-

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