Who should use Form 9465
The IRS instructions list who the form is for. You use it if you are an individual:
- Who owes income tax on Form 1040 or 1040-SR
- Who is or may be responsible for a trust fund recovery penalty
- Who owes employment taxes from a sole proprietor business that is no longer operating
Who should not use it
- You can pay the full amount within 180 days. A short-term plan has no setup fee, and you request it online or by calling 800-829-1040.
- You can apply online. Individuals who owe $50,000 or less can use the online application and pay a lower fee.
- Your business is still operating and owes employment or unemployment taxes. Call the number on your most recent notice instead.
- You are in bankruptcy or have a pending or accepted offer in compromise. The instructions say not to file the form and to call the IRS.
What it costs by channel
The fee is charged when the IRS approves the plan. Penalties and interest keep accruing on the unpaid balance for as long as the plan runs.
| How you pay each month | Apply online | Apply by Form 9465, phone or in person | Low income |
|---|---|---|---|
| Direct debit from a checking account | $29 | $107 | Waived |
| Direct Pay, EFTPS, check, money order or card | $69 | $178 | $43, which may be reimbursed |
The printed Form 9465 instructions were last revised in July 2024. They predate the March 2026 fee table and the July 2026 change that renamed the streamlined installment agreement the Simple Payment Plan. Where the instructions and the IRS payment plans page differ, the payment plans page is the current one.
What the form asks
Part I is one page. Have your latest notice and your bank details ready.
- Your name, Social Security number and address, in the same order as on a joint return, and the name and EIN of a closed business if the balance is tied to one
- Line 5: the total you owe as shown on your returns or notices, which can cover more than one year
- Line 6: any other balances not on line 5
- Line 8: the payment you are sending with the form. Pay as much as you can now to cut penalties and interest
- Line 11a: the amount you can pay each month
- Line 12: the day of the month you want to pay, from the 1st to the 28th
- Lines 13a and 13b: routing and account numbers for direct debit
- Line 14: a box for payroll deduction, with Form 2159 attached
When Form 433-F has to go with it
A Simple Payment Plan (formerly the streamlined installment agreement) needs no financial statement. For individuals that covers $50,000 or less in assessed tax, penalties and interest, with a payment that clears the balance by the collection statute expiration date.
The form's own instructions say to attach Form 433-F when the amount you owe is more than $50,000, and when the monthly payment you can afford is less than the payment the form calculates. A proposed payment that will not clear the balance before the collection period ends is considered for a partial pay agreement, which always needs a financial statement. Our Form 433 page explains what the IRS allows as expenses.
Where it goes and what happens next
If you are filing a return with a balance you cannot pay, you can attach Form 9465 to the front of the return. Otherwise mail it to the IRS address listed in the form instructions for your state; the addresses change, so use the current instructions. The IRS says it will usually tell you within 30 days whether the request is approved, and that requests sent with returns filed after March 31 can take longer.
While the request is pending, the IRS is generally prohibited from levying and the collection period is suspended. If the request is approved, you get a notice with the terms and the fee. If any required return is unfiled, the request is denied.
- 1.File any missing returns first
- 2.Complete Part I, and Part II only if the instructions for your balance require it
- 3.Choose direct debit if you can: it has the lowest fee and avoids missed payments
- 4.Attach Form 433-F if you owe more than $50,000 or cannot afford the calculated payment
- 5.Start paying on the date you chose even if the IRS has not replied yet
Where we come in
Before a request goes in, we check the balance against your transcripts, prepare any unfiled returns, and work out how long the IRS has left to collect each year, because that sets the payment a plan needs. Where a financial statement is required, we prepare the Form 433 with its documents. We give you a scope and a price in writing first. If you can apply online in ten minutes, that is what we will tell you to do. See the full application steps.
Figures on this page were checked against the IRS and Massachusetts sources listed alongside on October 1, 2026. They change — confirm the current amount before relying on one.
General information for owner-led businesses, not advice for your specific situation. Tax and accounting rules change, and how they apply depends on facts particular to your business. Talk to us — or to another qualified professional — before acting on anything here.
