Form 9465

What Form 9465 does and who should file it

Form 9465, Installment Agreement Request, asks the IRS to let you pay a balance in monthly installments instead of all at once. The form was last revised as Rev. 9-2020 and the IRS lists it as the current revision on its About Form 9465 page (reviewed 29 April 2026). It is one of several forms used under the Fresh Start Initiative, the IRS’s 2011-2012 package of collection changes; there is no separate “Fresh Start form” (see how to apply for Fresh Start relief).

According to the instructions, you use Form 9465 if you are an individual who:

• owes income tax on Form 1040 or 1040-SR;
• is or may be responsible for a trust fund recovery penalty;
• owes employment taxes (for example, from Forms 941, 943 or 940) for a sole proprietorship that is no longer operating; or
• owes an individual shared responsibility payment under the Affordable Care Act.

When not to use Form 9465

• You can pay within 180 days (IRS.gov, 2026). Ask for a short-term plan instead. Its setup fee is $0 (IRS.gov, 2026), and individuals who owe less than $100,000 (IRS.gov, 2026) can set one up online.
• You want to apply online. Individuals who owe $50,000 or less in combined tax, penalties and interest and have filed all required returns can use the IRS Online Payment Agreement and get an immediate decision.
• Your business is still operating and owes payroll taxes. Call the number on your notice or 800-829-4933 (IRS.gov, 2026) instead.
• You are in bankruptcy, or you have a pending or accepted offer in compromise. The instructions say not to file the form; call 800-829-1040 (IRS.gov, 2026) to reach the right IRS office.

If your balance is at or under the Simple Payment Plan (formerly the streamlined installment agreement) limit, the online route also applies the current July 2026 rules directly. See how the Simple Payment Plan works and every IRS payment plan compared.

What the 2024 instructions get wrong in 2026

Low-income taxpayers (adjusted gross income at or below 250% (IRS.gov, 2026) of the federal poverty level) have the direct-debit setup fee waived (IRS.gov, 2026). For other payment methods their fee is $43 (IRS.gov, 2026), which may be reimbursed when the plan is completed. If the IRS does not flag you as low income, file Form 13844 (Rev. 2-2026 (IRS.gov, 2-2026)) within 30 days (IRS.gov, 2026) of your plan acceptance letter.

The IRS says setup fees were “updated March 3, 2026” on its payment plans page. Full details are on our key figures page.

Form 9465 line by line

This walkthrough follows the official Form 9465 PDF and its instructions. Always download the blank form from IRS.gov; never use a pre-filled or altered copy.

Top of the form

Enter the return type (for example, Form 1040) and the tax years or periods the request covers. If you file the request with your return, attach it to the front of the return.

Part I, lines 1-4: who you are

• Line 1a. Names and Social Security numbers. For a joint return, list them in the same order as on the return.
• Line 1b. Check the box if your address is new since your last return.
• Line 2. The name and EIN of your business, only if it is no longer operating.
• Lines 3-4. Home and work phone numbers and the best time to call.

Lines 5-9: how much you owe

• Line 5. The total you owe as shown on your return(s) or notice(s). It can cover more than one year.
• Line 6. Any other balance not on line 5, even if it is already in an existing installment agreement, plus adjustments not yet on a notice.
• Line 7. Add lines 5 and 6.
• Line 8. Any payment you send with the request. Pay as much as you can to cut penalties and interest. If you mail the form by itself, attach a check or money order payable to “United States Treasury” with your name, address, SSN, daytime phone and the tax year and form (for example, “2025 Form 1040”). Don’t send cash.
• Line 9. Subtract line 8 from line 7. This is the balance the plan must cover.

Lines 10-11: your proposed payment

• Line 10. The printed form asks you to divide line 9 by 72. That is the 2012-era streamlined rule. The IRS retired it for Simple Payment Plans in July 2026, but the 2020 form still asks for the calculation, so complete it as printed.
• Line 11a. The monthly amount you can pay. If you already have a plan, enter your total proposed payment for all balances. If you leave it blank, the instructions say the IRS will divide your balance by 72 months for you. If your amount would not pay the balance by the collection statute expiration date, the IRS may treat the request as a partial payment installment agreement, which needs a financial statement.
• Line 11b. If line 11a is less than line 10 and you can raise the payment, enter the higher amount. If you can’t, check the box and attach Form 433-F. If line 9 is more than $50,000, the form tells you to attach Form 433-F in any case.

Lines 12-14: how and when you pay

• Line 12. The day of the month you want to pay, from the 1st to the 28th.
• Lines 13a-13b. Direct debit from a checking account. The routing number is nine digits starting with 01-12 or 21-32; the account number can be up to 17 characters (include hyphens, not spaces or the check number). Direct debit won’t be approved unless you (and your spouse, for a joint return) sign.
• Line 13c. Low-income taxpayers who can’t pay by direct debit check this box so the setup fee is reimbursed when the plan is completed. If you leave lines 13a, 13b and 13c blank, the IRS treats you as able but choosing not to pay electronically, and the fee is not reimbursed.
• Line 14. Payroll deduction. Check the box and attach Form 2159, Payroll Deduction Agreement, which your employer must complete and sign.

Part II, lines 15-27: only in one situation

Complete page 2 only if you defaulted on an installment agreement in the past 12 months, your balance is in the form’s middle tier (up to $50,000), and line 11a (or 11b) is less than line 10. It asks short questions about your household, take-home pay, vehicles, health insurance, court-ordered payments and child care. Answer lines 21-22 (spouse’s pay) if you share household expenses with your spouse or live in a community property state.

Signatures

Sign and date the form. For a joint return, both spouses sign. By signing you authorize the IRS to contact third parties to process the request, and you agree to the plan terms in the instructions.

Documents to gather before you start

• Your most recent IRS notice(s) for each year, or the return showing the balance due.
• Your IRS account transcript, to confirm every balance and check for years you have missed.
• Proof that every required return is filed. The IRS will deny the request if any required return is missing (see behind on filing).
• Bank routing and account numbers, if you want direct debit.
• Form 2159 completed by your employer, if you want payroll deduction.
• A completed Form 433-F, if line 11b or line 9 requires one.

Where to mail Form 9465

If you file Form 9465 with your return, attach it to the front and send it where the return goes. If you have already filed, or you are responding to a notice, mail Form 9465 by itself to the address below for your state. These addresses are from the IRS page Where to file Form 9465 (reviewed 28 April 2026). Check that page again before you mail.

If you do not file Schedule C, E or F

If you file Form 1040 with Schedule C, E or F

Permanent residents of Guam or the U.S. Virgin Islands cannot use Form 9465, per the IRS.

What happens after you file

• Response time. The IRS says it usually tells you within 30 days whether the request is approved. It can take longer for a return filed after 31 March, or during filing season. An online application gives an immediate answer.
• While the request is pending. With certain exceptions, the IRS generally may not levy, and the time the IRS has to collect is suspended or extended.
• If approved. You get a notice with the plan terms and the setup fee. Each month you get a statement, unless you pay by direct debit, and each year you get an annual summary.
• Costs keep running. Interest continues at the federal short-term rate plus 3 percentage points, reset quarterly (7% (IRS.gov, Jul-Dec 2026) for the current quarter). The failure-to-pay penalty drops from 0.5% (IRS.gov, 2026) to 0.25% (IRS.gov, 2026) a month while an approved plan is in effect, if you filed on time.
• Refunds are applied. Future refunds go to the balance, and you still make your monthly payment.
• Default. Missing payments or failing to file and pay future taxes can end the plan. You may appeal through the Collection Appeals Program before termination. A Notice of Federal Tax Lien can be filed; if one was, see Form 12277 lien withdrawal.

If you owe $10,000 (IRS.gov, July 2026) or less in income tax (not counting penalties and interest), have a clean 5 (IRS.gov, July 2026)-year filing and payment history with no prior installment agreement, can’t pay in full now, and agree to pay within 3 years (IRS.gov, July 2026), the law requires the IRS to accept the plan (a guaranteed installment agreement under IRC 6159(c)).

Common Form 9465 mistakes

1. Budgeting with the old fee table. The instructions still show 2024 fees. Use the IRS payment plans page.
2. Applying with returns unfiled. The request will be denied. File first.
3. Leaving line 11a blank. The IRS then sets the payment for you using the 72-month divisor. Propose an amount you can actually keep up.
4. Missing a spouse’s signature on a joint request or a direct-debit authorization.
5. Using Form 9465 for an operating business’s payroll taxes. Call the IRS instead (see Fresh Start for payroll tax balances).
6. Mailing to the wrong center. Use the Schedule C/E/F table if you file those schedules.
7. Forgetting next year’s taxes. Raise your withholding or estimated payments, or the new balance can put the plan into default.

How to request a payment plan with Form 9465, step by step

1. Check the online route first. If you owe $50,000 or less and have filed all returns, apply through the IRS Online Payment Agreement instead; the fee is lower and the answer is immediate.
2. Confirm your balance and filing status. Pull your account transcript and file any missing returns.
3. Download the current form. Get Form 9465 from IRS.gov and use the current fees from the IRS payment plans page, not the 2024 instructions.
4. Complete Part I. Fill in lines 1-12, propose the largest monthly payment you can keep up, and pick a date from the 1st to the 28th.
5. Choose how to pay. Enter bank details on lines 13a-13b for direct debit, check 13c if you are low income and can’t use it, or attach Form 2159 for payroll deduction.
6. Add what the form requires. Complete Part II or attach Form 433-F only if the line 11 instructions call for it.
7. Sign and send. Both spouses sign a joint request. Attach it to the front of your return, or mail it alone to the address for your state.
8. Watch for the IRS reply. Expect an answer in about 30 days, and pay by your chosen date even if the IRS hasn’t answered yet.

Frequently asked questions

Keep reading in the Fresh Start hub

• Fresh Start forms libraryEvery IRS form used under Fresh Start, with online alternatives.
• How to apply for Fresh Start reliefThe five steps, from transcripts to staying compliant.
• IRS payment plans comparedShort-term, Simple Payment Plan, partial payment and more.
• The Simple Payment PlanThe 2026 replacement for the streamlined installment agreement.
• Form 433-F explainedThe financial statement the IRS may ask for with Form 9465.