Short answer
There is no single “Fresh Start form.” Each Fresh Start option has its own IRS form: Form 9465 for a payment plan, Form 433-F or 433-H for a financial statement, Form 656 for an offer in compromise, Form 12277 for a lien withdrawal and Form 843 for penalty relief. Many individuals can skip the paper and apply online at IRS.gov.
Key takeaways
- The Fresh Start Initiative changed IRS collection rules in 2011-2012; you use the ordinary IRS form for the option you want.
- Individuals who owe $50,000 or less and have filed every return can get a payment plan online, with no form, for a lower fee.
- Individuals can now check eligibility for, file and pay an offer in compromise in their IRS Online Account.
- Always download forms from IRS.gov and check the revision date: some IRS instructions still print outdated 2024 fees.
- Form 2848 is only needed if you want someone else to deal with the IRS for you.
The Fresh Start forms at a glance
| Form | What it is for | Current revision | Online alternative | Our guide |
|---|---|---|---|---|
| 9465, Installment Agreement Request | Asking for a monthly payment plan | Rev. 9-2020 (IRS.gov, 9-2020) | Yes: Online Payment Agreement for individuals who owe $50,000 (IRS.gov, 2026) or less | Form 9465 guide |
| 433-F, Collection Information Statement | Your finances, when a plan needs review or you ask for hardship status | Rev. 7-2024 (IRS.gov, 7-2024) | Not needed at all for a Simple Payment Plan | Form 433-F guide |
| 433-H, Installment Agreement Request and Collection Information Statement | Plan request plus finances in one form, for wage earners who owe more than $50,000 (IRS.gov, July 2026) | Rev. 3-2025 (IRS.gov, 3-2025) | No | Covered in the 433-F guide |
| 433-A and 433-A (OIC) | Detailed financial statement for individuals; the OIC version goes with Form 656 | 433-A Rev. 6-2026 (IRS.gov, 6-2026); 433-A (OIC) Rev. 4-2026 (IRS.gov, 4-2026) | The OIC version can be completed as part of an online offer in the IRS Online Account | Form 433-A guide |
| 433-B and 433-B (OIC) | Financial statement for business entities | 433-B Rev. 6-2026 (IRS.gov, 6-2026); 433-B (OIC) Rev. 4-2026 (IRS.gov, 4-2026) | No; businesses mail Form 656 with 433-B (OIC) | Form 433-B guide |
| 656, Offer in Compromise | Settling for less than you owe; $205 (IRS.gov, 2026) fee unless you meet the low-income certification | Rev. 4-2026 (IRS.gov, 4-2026) (booklet 656-B Rev. 4-2026 (IRS.gov, 4-2026)) | Yes for individuals: file in the IRS Online Account; check first with the OIC Pre-Qualifier | Form 656 guide |
| 12277, Application for Withdrawal of Notice of Federal Tax Lien | Removing the public lien notice, for example after 3 (IRS.gov, 2026) direct debit payments | Rev. 10-2011 (IRS.gov, 10-2011) | No; a written request is required | Form 12277 guide |
| 843, Claim for Refund and Request for Abatement | Removing or refunding penalties and certain interest | Rev. 12-2024 (IRS.gov, 12-2024) | Call the number on your notice first; eligible 2025 and later returns get automatic relief (AEP) | Form 843 guide |
| 2848, Power of Attorney and Declaration of Representative | Authorizing an attorney, CPA or enrolled agent to act for you | Rev. 1-2021 (IRS.gov, 1-2021) | Representatives can submit it online | Form 2848 guide |
Revision dates were checked on IRS.gov on 29 September 2026. The table is dated because forms change: Forms 433-A and 433-B were revised in June 2026.
Form guides
- Form 9465Request a monthly payment plan by mail. Use it when you can’t apply online.
- Form 433-FShort financial statement for plans that need review and hardship (CNC) requests.
- Form 433-HPayment plan request and financial statement in one, for wage earners over the Simple Payment Plan limit.
- Form 433-A and 433-A (OIC)Detailed statements for individuals; the OIC version goes with an offer.
- Form 433-BFinancial statement for corporations, partnerships and other businesses.
- Form 656Offer in compromise: settle for less than the full balance.
- Form 12277Ask the IRS to withdraw a public Notice of Federal Tax Lien.
- Form 843Written request to remove penalties or interest, or refund them.
- Form 2848Let an attorney, CPA or enrolled agent represent you before the IRS.
Which form do you need? Start with your situation
- You can pay within 180 days (IRS.gov, 2026). No form. Ask for a short-term plan online or by phone; the setup fee is $0 (IRS.gov, 2026).
- You need a monthly plan and owe $50,000 or less. Apply online for a Simple Payment Plan (formerly the streamlined installment agreement). Form 9465 only if you can’t apply online.
- You owe more, or can’t afford the minimum payment. Form 9465 plus Form 433-F, or Form 433-H if you earn wages. See payment plan options.
- You can’t pay anything right now. Call the IRS about currently not collectible status. Expect to provide Form 433-F, 433-A or 433-B.
- You can’t pay in full, ever. An offer in compromise: Form 656 with Form 433-A (OIC), or online.
- A tax lien is hurting you. Form 12277 (see lien relief).
- Penalties are most of the balance. Call first; Form 843 if needed (see penalty relief).
- You want a professional to handle it. Form 2848.
Not sure? The Fresh Start eligibility checker and our step-by-step application guide walk through it.
Other IRS forms you may see
| Form | When it comes up |
|---|---|
| 433-D, Installment Agreement | The written agreement itself, not an application. It has a section the IRS completes with the terms and a direct debit authorization you sign. You usually see it when an IRS employee sets up your plan. |
| 2159, Payroll Deduction Agreement | Paying a plan straight from your paycheck; your employer completes part of it. |
| 13844, Application for Reduced User Fee for Installment Agreements | Asking for low-income fee treatment within 30 days (IRS.gov, 2026) of your plan acceptance letter (Rev. 2-2026 (IRS.gov, 2-2026)). |
| 12153, Request for a Collection Due Process or Equivalent Hearing | Appealing a lien filing or a proposed levy (Rev. 7-2022 (IRS.gov, 7-2022)); usually due within 30 days (IRS.gov, 2026). |
| 9423, Collection Appeal Request | Appealing a rejected or terminated installment agreement, a lien decision or a levy under the Collection Appeals Program. |
| 13711, Request for Appeal of Offer in Compromise | Appealing a rejected offer within 30 days (IRS.gov, 2026) (Rev. 12-2017 (IRS.gov, 12-2017)). |
| 8857, Request for Innocent Spouse Relief | When a joint-return balance should be your spouse’s alone (Rev. 6-2021 (IRS.gov, 6-2021)); see Fresh Start for married couples. |
| 911, Request for Taxpayer Advocate Service Assistance | When an IRS problem is causing hardship or normal channels have failed (Rev. 6-2026 (IRS.gov, 6-2026)). Taxpayer Advocate help is free. |
| 4506-T, Request for Transcript of Tax Return | Getting transcripts by mail if you can’t use the IRS Online Account. |
Download forms from IRS.gov, and check the date
Get every form from IRS.gov (Forms and instructions), never from a relief company’s site. Before you rely on a form, check two things:
- The revision date printed at the top or bottom, against the table above.
- The instructions’ date and figures. The Instructions for Form 9465 are still Rev. 7-2024 (IRS.gov, 7-2024) and print a $22 direct-debit fee and a 72-month payoff rule that dates from 2012. The current online direct-debit fee is $29 (IRS.gov, 2026), and Simple Payment Plans only have to pay off by the collection statute date.
The IRS does not charge for its forms, and it has no “Fresh Start application fee.” The only IRS charges are the published user fees, such as payment plan setup fees and the offer in compromise application fee, listed on our key figures page. Anyone selling a “Fresh Start form” is selling something else.
Frequently asked questions
No. The Fresh Start Initiative is a set of IRS collection rules, not a program with its own application. You apply for the specific option you want, using that option’s form or the IRS online tools.
Often none: individuals who owe $50,000 or less and have filed all returns can apply online. Otherwise, Form 9465, plus Form 433-F if the form requires it. Wage earners who owe more than $50,000 can use Form 433-H instead.
Form 433-D is the installment agreement document itself. It records the payment terms and can include a direct debit authorization. You don’t use it to apply; it typically comes up when an IRS employee sets up your plan and asks you to sign it.
A combined installment agreement request and collection information statement. Its instructions say to use it if you earn wages, want an installment agreement and owe more than $50,000.
Yes, individuals can now check eligibility, file the offer and make payments in their IRS Online Account. Businesses still mail Form 656 with Form 433-B (OIC).
No. You only need Form 2848 if you want an attorney, CPA or enrolled agent to represent you. You can apply for every option yourself.
Sources
- IRS: Payment plans; installment agreements
- IRS: Online Payment Agreement application
- IRS: Topic no. 202, Tax payment options
- IRS: Offer in compromise
- IRS: Understanding a federal tax lien
- IRS: Penalty relief
- IRS: Form 433-D (Rev. 7-2024) PDF
- IRS: Form 433-H (Rev. 3-2025) PDF
- IRS: About Form 2848
- IRS: Temporarily delay the collection process (CNC)
We check every figure against IRS.gov and log changes on the key figures page.
Want a professional to look at your options?
Free consultation, no obligation. If we take your case, the flat fee is quoted upfront before any work begins. If you can handle it yourself through IRS.gov, we will tell you. No outcome is guaranteed.
This page is general information about IRS rules, not tax or legal advice for your situation. IRS figures change; each one links to its official source and the date we last checked it.