Use Form 9465 to request a monthly payment (payment plan) if you can`t pay the full amount you indicated on your tax return (or on a notice we sent you). Most temperation agreements meet our rationalized tempers contract criteria. The maximum duration of a streamlined agreement is 72 months. In some circumstances, you can pay longer or enter into an agreement for less than the amount you owe. Low-income taxpayers who are unable to make electronic payments through a DDIA by providing their information on lines 13a and 13b are entitled to reimbursement of their user fees for staggered payments. If you are a low-income taxpayer and you have activated the 13c line box, your staggered payment will be refunded after your installment contract is concluded. For more information, please see user fee exemptions and refunds. . A missed contract can be terminated if you provide substantially incomplete or inaccurate information in response to an IRS request for a financial update, or if you provide this information to get the missed agreement. For more information on what to do if your temperable contract is terminated, visit IRS.gov/CP523. The waiver or reimbursement of user fees applies only to individual taxpayers with adjusted gross income, such as the last year for which this information is available, up to or below 250% of the federal poverty line (low-income taxpayers) who enter into long-term payment plans (ebbing agreements) on April 10, 2018 or after April 10, 2018.
If you are a low-income taxpayer, the user fee is removed if you agree to take out a debit contract (DDIA) on electronic debits. If you are a low-income tax payer but are unable to pay electronic debits through the closing of a DDIA, the user fee will be refunded after the term contract is concluded. If the IRS system identifies you as a low-income taxpayer, the online payment agreement tool automatically reflects the applicable fees. By approving your application, we agree that you can pay the tax you owe in monthly installments, instead of paying the full amount immediately.