IRS Form 9465 “Installment Agreement Request” Explained

IRS Form 9465, Installment Agreement Request, asks the IRS to let you pay a tax balance in monthly installments. Many people can set up a plan faster online, but Form 9465 is the paper route. You can attach it to your return or mail it on its own.

Online vs. Form 9465

• Online: individuals who owe $50,000 or less in combined tax, penalties and interest, and have filed all required returns, can usually apply through their IRS online account and get an immediate decision. Short-term plans of up to 180 days are available for balances under $100,000.
• Form 9465: used when you’d rather apply by mail, when you’re filing a paper return with a balance due, or when you need a payroll deduction agreement (Form 2159).

If you owe more than $50,000, you’ll usually also need to provide financial information on Form 433-F, unless you pay the balance down or agree to direct debit terms the IRS accepts.

What Form 9465 Asks For

• Your name, SSN, address and the tax returns or notices involved
• The amount you owe and any payment you’re making with the request
• The monthly payment you propose and the day of the month you want to pay
• Bank information if you choose direct debit
• Employer information if you choose payroll deduction

To be accepted without financial statements, the monthly payment generally must pay the balance within 72 months and before the collection statute expires.

Setup Fees

The IRS lists these current fees for long-term plans on its payment plans page:

• Direct debit: $29 online, $107 by phone, mail or in person
• Other payment methods: $69 online, $178 by phone, mail or in person
• Low-income taxpayers: the fee is waived with direct debit. Without direct debit, it’s $43, which may be reimbursed.

Short-term plans have no setup fee.

What Happens During the Plan

• Interest and the failure-to-pay penalty continue until the balance is paid. For individuals who filed on time, the penalty rate drops from 0.5% to 0.25% per month while the agreement is in effect.
• The IRS generally won’t levy while your request is pending or the agreement is in effect.
• A federal tax lien may still be filed, especially for larger balances.
• You must file and pay future taxes on time, or the agreement may default.

If the IRS rejects or terminates your agreement, you can appeal through the Collection Appeals Program. Once approved, terms may be confirmed on Form 433-D.

Get Help From Diehl CPA

IRS collection and appeal procedures have strict deadlines, and what you submit becomes part of the record. Diehl CPA, led by Mark Diehl, CPA, CFE, represents taxpayers before the IRS and can prepare the forms, gather the documentation, and deal with the IRS for you. Learn about our tax relief services or contact us to talk through your situation.

This article is general information, not tax or legal advice for your specific situation. Updated October 2026.