If you’re financially unable to pay your tax debt immediately, you can make monthly payments through an installment agreement:
Before applying for any payment agreement, you must file all required tax returns.
- Complete and mail Form 9465, Installment Agreement Request (PDF) and Form 433-F, Collection Information Statement (PDF);
Understand your agreement & avoid default
- Your future refunds will be applied to your tax debt until it is paid in full;
- Pay at least your minimum monthly payment when it’s due;
- Include your name, address, SSN, daytime phone number, tax year and return type on your payment;
- File all required tax returns on time & pay all taxes in-full and on time (contact IRS to change your existing agreement if you cannot);
- Make all scheduled payments even if we apply your refund to your account balance; and
- Ensure your statement is sent to the correct address, contact IRS if you move or complete and mail Form 8822, Change of Address (PDF).
Monthly payment amount is based upon ACTUAL necessary and reasonable living expenses as opposed to IRS national and local standards The maximum number of monthly payments made occur over the remaining life of the 10‐ year collection statute.