The forms at a glance
| Form | Plain name | Use it when |
|---|---|---|
| Form 9465 | Installment Agreement Request | You want a monthly payment plan and cannot or do not want to apply online |
| Form 433-F | Collection Information Statement | The IRS needs your income, expenses and assets to set a payment or pause collection |
| Form 433-H | Installment Agreement Request and Collection Information Statement | You need both a plan request and a financial statement in one form |
| Form 13844 | Application for Reduced User Fee | You believe you are a low-income taxpayer and the IRS did not treat you as one |
| Form 433-A | Collection Information Statement for Wage Earners and Self-Employed Individuals | A revenue officer asks for the fuller individual statement |
| Form 433-B | Collection Information Statement for Businesses | The balance belongs to a business |
| Form 656 | Offer in Compromise | You are offering less than the full balance |
| Form 433-A (OIC) / 433-B (OIC) | Financial statements for an offer | Every offer based on ability to pay |
| Form 13711 | Request for Appeal of Offer in Compromise | Your offer was rejected and you want Appeals to review it within 30 days |
| Form 12277 | Application for Withdrawal of Filed Notice of Federal Tax Lien | You want the public lien notice withdrawn |
| Form 843 | Claim for Refund and Request for Abatement | You are asking in writing for a penalty to be removed |
| Form 2848 | Power of Attorney and Declaration of Representative | You authorize an attorney, CPA or enrolled agent to act for you |
| Form 8821 | Tax Information Authorization | You let someone see your tax information without acting for you |
| Form 8857 | Request for Innocent Spouse Relief | The balance comes from a joint return and a spouse's or former spouse's items |
| Form 911 | Request for Taxpayer Advocate Service Assistance | The normal IRS process has stalled or is causing hardship |
Payment plan forms
If you are an individual who owes $50,000 or less and your returns are filed, you do not need a form: the online application is cheaper ($29 with direct debit as of October 2026, against $107 by mail) and gives an immediate answer.
Form 9465 is the paper request. It asks what you owe, what you can pay each month, the day of the month you want to pay, and your bank details if you choose direct debit. See the Form 9465 guide. When the IRS online application says your proposed payment is too low, it directs you to Form 9465 with Form 433-F, or to the combined Form 433-H.
Form 13844 is for the setup fee only. Send it within 30 days of the date on your installment agreement acceptance letter if you think you qualify as low income, defined as adjusted gross income at or below 250% of the federal poverty level.
Financial statements: the 433 family
A Collection Information Statement tells the IRS what you earn, what you spend and what you own. The IRS compares your expenses with its Collection Financial Standards and decides what you can pay. The same statement supports a payment plan above the Simple Payment Plan limit, a partial pay agreement, a hardship delay and an offer.
Form 433-F is the short version used most often by phone and mail. Forms 433-A and 433-B are the longer versions for individuals and businesses. The offer versions, 433-A (OIC) and 433-B (OIC), end with the minimum offer calculation. Our page on Form 433 explains how the IRS reads it.
Fill in a 433 with documents in hand, not from memory. The IRS can ask for proof of every line, and an estimate that turns out wrong is treated as an inaccurate statement.
Offer in compromise forms
The Form 656 Booklet (Form 656-B, revised April 2026) contains Form 656 and both offer financial statements. An offer needs Form 656, the right 433 (OIC), the $205 application fee and the initial payment, unless you meet the Low-Income Certification in Section 1 of Form 656. Individuals can file the whole package through their IRS Individual Online Account; businesses mail it.
If the offer is rejected, Form 13711 requests an appeal and must be sent within 30 days of the rejection letter. The offer rules page covers the calculation.
Lien forms and publications
- Form 12277 asks the IRS to withdraw the public Notice of Federal Tax Lien. The Fresh Start routes are a withdrawal after the lien is released, and a withdrawal after three consecutive direct debit payments on a qualifying agreement with $25,000 or less owed. See lien withdrawal.
- Publication 783 explains how to apply for a discharge, which removes the lien from one specific property so it can be sold.
- Publication 784 explains how to apply for a subordination, which lets another lender move ahead of the IRS so a refinance can close.
Penalty, authorization and other forms
- Form 843 is the written request to remove a penalty. A phone call is often enough for first-time relief, and for 2025 returns onward the Automatic Exemption from Penalty needs no request. See the Form 843 guide.
- Form 2848 authorizes an attorney, CPA or enrolled agent to act for you with the IRS. Form 8821 only lets the person you name receive and inspect your tax information. See who is allowed to speak to the IRS about you.
- Form 8857 requests innocent spouse relief for a balance on a joint return.
- Form 911 asks the Taxpayer Advocate Service to step in when the IRS process is stuck or causing hardship.
Where we come in
The forms are short. The work is in the numbers behind them. We read your transcripts for every open year, prepare any unfiled returns, work out the collection statute date for each assessment, and prepare the Collection Information Statement with its documents assembled. You get a written explanation of which options the numbers support, and a scope and a price in writing before anything starts.
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.
