Short answer
The main Fresh Start figures for 2026, per IRS.gov: a Simple Payment Plan covers $50,000 (IRS.gov, July 2026) or less for individuals; a direct debit plan set up online costs $29 (IRS.gov, 2026); an offer in compromise costs $205 (IRS.gov, 2026) to file; and IRS interest is 7% (IRS.gov, Jul-Dec 2026) for July to December 2026. All figures below were checked on Sep 29, 2026.
Key takeaways
- Every figure on this page links to the official page it came from, with the date the IRS last updated that page and the date we checked it.
- The Simple Payment Plan (formerly the streamlined installment agreement) is paid by the collection statute expiration date; the 72-month rule from 2012 no longer applies.
- The lien filing guideline and the lien withdrawal limit are two different numbers for two different rules.
- Interest is set by formula each quarter, so check the current quarter rather than relying on an old article.
Payment plan limits and terms
| Figure | Value | Applies to | As of | IRS source | IRS page last reviewed | We verified |
|---|---|---|---|---|---|---|
| Short-term payment plan: maximum time to pay | 180 days (IRS.gov, 2026) | individuals and businesses; full balance paid within the period | 2026 | IRS: Payment plans | Aug 13, 2026 | Sep 29, 2026 |
| Short-term payment plan: online application limit | less than $100,000 (IRS.gov, 2026) | individuals applying online; combined tax, penalties and interest | 2026 | IRS: Payment plans | Aug 13, 2026 | Sep 29, 2026 |
| Short-term payment plan setup fee | $0 (IRS.gov, 2026) | individuals (online, phone, mail, in person); businesses by phone/mail/in person | 2026 | IRS: Payment plans | Aug 13, 2026 | Sep 29, 2026 |
| Long-term payment plan: online application limit (individuals) | $50,000 (IRS.gov, 2026) or less | individuals; combined tax, penalties and interest, all required returns filed | 2026 | IRS: Payment plans | Aug 13, 2026 | Sep 29, 2026 |
| Simple Payment Plan limit (individuals) | $50,000 or less | individuals; assessed tax, penalties and interest | July 2026 | IRS: Simple Payment Plans | Jun 27, 2026 | Sep 29, 2026 |
| Simple Payment Plan limit (businesses without trust fund taxes) | $50,000 (IRS.gov, July 2026) or less | business taxpayers whose balance has no unpaid trust fund taxes; assessed tax, penalties and interest | July 2026 | IRS: Simple Payment Plans | Jun 27, 2026 | Sep 29, 2026 |
| Simple Payment Plan limit (businesses with trust fund taxes) | $25,000 (IRS.gov, July 2026) or less | in-business taxpayers with unpaid trust fund (payroll withholding) taxes; assessed tax, penalties and interest | July 2026 | IRS: Simple Payment Plans | Jun 27, 2026 | Sep 29, 2026 |
| Simple Payment Plan limit (out-of-business sole proprietorship with trust fund taxes) | $50,000 (IRS.gov, 2026) or less | out-of-business sole proprietors | 2026 | IRS: Simple Payment Plans | Jun 27, 2026 | Sep 29, 2026 |
| Simple Payment Plan: payoff deadline | by the CSED (IRS.gov, July 2026) | all Simple Payment Plans (individual, business non-trust, business trust fund) | July 2026 | IRM 5.14.5 (Jul 21, 2026) | Jul 23, 2026 | Sep 29, 2026 |
| Simple Payment Plan: longest possible term | 10 years (IRS.gov, July 2026) | individuals and businesses; up to 10 years or until the CSED, whichever is earlier | July 2026 | IRM 5.14.5 (Jul 21, 2026) | Jul 23, 2026 | Sep 29, 2026 |
| Share of individual taxpayers IRS says qualify for a Simple Payment Plan | more than 90% (IRS.gov, 2026) | individual taxpayers (IRS statement) | 2026 | IRS: Simple Payment Plans | Jun 27, 2026 | Sep 29, 2026 |
| Guaranteed installment agreement limit | $10,000 (IRS.gov, July 2026) or less | individuals; income tax only, EXCLUDING penalties and interest | July 2026 | IRM 5.14.5 (Jul 21, 2026) | Jul 23, 2026 | Sep 29, 2026 |
| Guaranteed installment agreement: maximum term | 3 years (IRS.gov, July 2026) | individuals; full payment within three years or before the CSED, whichever is earlier | July 2026 | IRM 5.14.5 (Jul 21, 2026) | Jul 23, 2026 | Sep 29, 2026 |
| Guaranteed IA: clean-history look-back (tax years) | 5 (IRS.gov, July 2026) tax years | individuals; no failure to file/pay and no prior IA in any of the preceding 5 taxable years | July 2026 | IRC § 6159 | No date stamp (PDF, statute or release) | Sep 29, 2026 |
Two notes. First, the Simple Payment Plan limit counts only the assessed balance, so penalties and interest that have accrued but not been assessed do not push you over, and you can pay the balance down to qualify (a business with trust fund taxes cannot do this with its first installment). Second, the guaranteed installment agreement limit counts income tax only, not penalties and interest, and requires a clean filing and payment record. More: IRS payment plans compared and the Simple Payment Plan.
Payment plan setup and revision fees
| Figure | Value | Applies to | As of | IRS source | IRS page last reviewed | We verified |
|---|---|---|---|---|---|---|
| Setup fee: direct debit plan, applied online | $29 | long-term payment plans (DDIA) | 2026 | IRS: Payment plans | Aug 13, 2026 | Sep 29, 2026 |
| Setup fee: direct debit plan, applied by phone, mail or in person | $107 (IRS.gov, 2026) | long-term payment plans (DDIA) | 2026 | IRS: Payment plans | Aug 13, 2026 | Sep 29, 2026 |
| Setup fee: direct debit plan, low-income taxpayers | waived (IRS.gov, 2026) | low-income individuals (see the low-income threshold below); online, phone or in person | 2026 | IRS: Payment plans | Aug 13, 2026 | Sep 29, 2026 |
| Setup fee: non-direct-debit plan, applied online | $69 (IRS.gov, 2026) | long-term payment plans paid by Direct Pay, EFTPS, check, money order or card | 2026 | IRS: Payment plans | Aug 13, 2026 | Sep 29, 2026 |
| Setup fee: non-direct-debit plan, applied by phone, mail or in person | $178 (IRS.gov, 2026) | long-term payment plans paid by Direct Pay, EFTPS, check, money order or card | 2026 | IRS: Payment plans | Aug 13, 2026 | Sep 29, 2026 |
| Setup fee: non-direct-debit plan, low-income taxpayers | $43 (IRS.gov, 2026) | low-income individuals; may be reimbursed if conditions are met | 2026 | IRS: Payment plans | Aug 13, 2026 | Sep 29, 2026 |
| Fee to revise an existing plan online | $6 (IRS.gov, 2026) | existing payment plans | 2026 | IRS: Payment plans | Aug 13, 2026 | Sep 29, 2026 |
| Fee to revise an existing plan by phone, mail or in person | $89 (IRS.gov, 2026) | existing payment plans | 2026 | IRS: Payment plans | Aug 13, 2026 | Sep 29, 2026 |
| Fee to revise a plan by phone, mail or in person, low-income taxpayers | $43 (IRS.gov, 2026) | low-income individuals revising by phone, mail or in person (online revisions cost the standard online revision fee) | 2026 | IRS: Payment plans | Aug 13, 2026 | Sep 29, 2026 |
| Fee for changes to an existing direct debit plan | $0 (IRS.gov, 2026) | existing Direct Debit Installment Agreements | 2026 | IRS: Payment plans | Aug 13, 2026 | Sep 29, 2026 |
| Low-income user-fee waiver/reimbursement threshold (of the federal poverty level) | 250% (IRS.gov, 2026) | individuals whose adjusted gross income is at or below this share of the federal poverty level; long-term plans entered on or after April 10, 2018 | 2026 | IRS: Payment plans | Aug 13, 2026 | Sep 29, 2026 |
| Deadline to file Form 13844 (reduced user fee) after plan acceptance | 30 days (IRS.gov, 2026) | low-income individuals not automatically identified | 2026 | IRS: Payment plans | Aug 13, 2026 | Sep 29, 2026 |
The IRS updated these fees on March 3, 2026. Older figures you may still see ($22, $31, $225, or a $10 reinstatement fee) are out of date, and some come from the Form 9465 instructions (Rev. 7-2024), which have not caught up. The IRS page gives no dollar amount for reinstating a defaulted plan. Short-term plans have no setup fee. If the IRS does not flag you as low income automatically, file Form 13844 within the window above. Walk-through: Form 9465.
Federal tax lien filing and withdrawal
| Figure | Value | Applies to | As of | IRS source | IRS page last reviewed | We verified |
|---|---|---|---|---|---|---|
| General lien filing guideline (unpaid balance of assessment) | $10,000 (IRS.gov, July 2024 (IRM effective date)) | individuals and businesses; IRS generally does not file a Notice of Federal Tax Lien below this, but may to protect the government's interest | July 2024 (IRM effective date) | IRM 5.12.2.6 | Apr 30, 2026 | Sep 29, 2026 |
| Lien withdrawal after a direct debit plan: balance limit | $25,000 (IRS.gov, 2026) or less | individuals, businesses with income tax only, and out-of-business entities; you may pay the balance down first | 2026 | IRS: Understanding a federal tax lien | Sep 14, 2026 | Sep 29, 2026 |
| Lien withdrawal after a direct debit plan: plan must full-pay within | 60 months (IRS.gov, 2026) | qualifying DDIA taxpayers; 60 months or before the CSED, whichever is earlier | 2026 | IRS: Understanding a federal tax lien | Sep 14, 2026 | Sep 29, 2026 |
| Lien withdrawal after a direct debit plan: consecutive direct debit payments required | 3 (IRS.gov, 2026) consecutive payments | qualifying DDIA taxpayers | 2026 | IRS: Understanding a federal tax lien | Sep 14, 2026 | Sep 29, 2026 |
| Lien withdrawal after release: compliance look-back | 3 years (IRS.gov, 2026) | taxpayers whose liability is satisfied and lien released; filing compliance for the past three years and current on estimated payments/deposits | 2026 | IRS: Understanding a federal tax lien | Sep 14, 2026 | Sep 29, 2026 |
Don’t mix these up: the filing guideline is when the IRS generally files a Notice of Federal Tax Lien (it can file below it). The withdrawal limit is the most you can owe to ask for the notice to be withdrawn after a direct debit plan, and it also requires the payment count and payoff period in the table, plus no default on any direct debit plan.
More: Fresh Start tax lien relief and Form 12277.
Offer in compromise figures
| Figure | Value | Applies to | As of | IRS source | IRS page last reviewed | We verified |
|---|---|---|---|---|---|---|
| Offer in compromise application fee (non-refundable) | $205 | each Form 656; waived for individuals meeting Low-Income Certification | 2026 | IRS: Offer in compromise | May 22, 2025 | Sep 29, 2026 |
| OIC lump-sum offer: initial non-refundable payment | 20% (IRS.gov, April 2026) | lump-sum cash offers (paid in 5 or fewer payments) | April 2026 | Form 656-B (Rev. 4-2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| OIC lump-sum offer: remaining balance paid within | 5 months (IRS.gov, April 2026) | lump-sum offers; 5 or fewer payments within 5 or fewer months of acceptance | April 2026 | Form 656-B (Rev. 4-2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| OIC periodic payment offer: payment term | 6 to 24 months (IRS.gov, April 2026) | periodic payment offers; monthly payments must continue while the IRS evaluates the offer | April 2026 | Form 656-B (Rev. 4-2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| OIC future income multiplier, lump-sum offers (months) | 12 (IRS.gov, April 2026) months of income | remaining monthly income x 12 when paid in 5 or fewer payments within 5 months | April 2026 | Form 656-B (Rev. 4-2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| OIC future income multiplier, periodic offers (months) | 24 (IRS.gov, April 2026) months of income | remaining monthly income x 24 when paid in 6 to 24 months | April 2026 | Form 656-B (Rev. 4-2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| OIC Low-Income Certification basis (of the federal poverty level) | 250% (IRS.gov, 2026) | individuals and sole proprietors whose AGI (or household gross monthly income x 12) is at or below this share of the poverty level | 2026 | IRC § 7122 | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| OIC Low-Income Certification limit, household of 1 (48 states, D.C., territories) | $39,900 (IRS.gov, April 2026) | individuals and sole proprietors; household of one; Alaska $49,875, Hawaii $45,900 | April 2026 | Form 656-B (Rev. 4-2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| OIC Low-Income Certification limit, household of 4 (48 states, D.C., territories) | $82,500 (IRS.gov, April 2026) | household of four; Alaska $103,125, Hawaii $94,875 | April 2026 | Form 656-B (Rev. 4-2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| OIC Low-Income Certification: add per additional person over 8 (48 states) | $14,200 (IRS.gov, April 2026) | households larger than 8; Alaska $17,750, Hawaii $16,325 | April 2026 | Form 656-B (Rev. 4-2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Deadline to appeal a rejected offer (Form 13711) | 30 days (IRS.gov, 2026) | rejected offers in compromise | 2026 | IRS: Offer in compromise | May 22, 2025 | Sep 29, 2026 |
| OIC deemed accepted if IRS makes no determination within | 2 years (IRS.gov, 2026) | offers pending, from IRS receipt date, not counting any appeal period | 2026 | IRS: Offer in compromise | May 22, 2025 | Sep 29, 2026 |
The fee and the initial payment are non-refundable and are applied to your balance. Individuals who meet the low-income certification pay neither and make no monthly payments while the offer is reviewed. The low-income limits for household sizes 2, 3 and 5 through 8 are printed in the Form 656 booklet. The income multipliers do not apply if the IRS finds you can pay in full. More: how the IRS calculates an offer.
Penalty rates, penalty relief and interest
| Figure | Value | Applies to | As of | IRS source | IRS page last reviewed | We verified |
|---|---|---|---|---|---|---|
| Failure-to-file penalty per month or part of a month | 5% (IRS.gov, 2026) | unpaid tax on a late return | 2026 | IRS: Failure to file penalty | Feb 7, 2026 | Sep 29, 2026 |
| Failure-to-file penalty maximum | 25% (IRS.gov, 2026) | unpaid tax on a late return | 2026 | IRS: Failure to file penalty | Feb 7, 2026 | Sep 29, 2026 |
| Minimum failure-to-file penalty (return more than 60 days late) | $525 (IRS.gov, returns due in 2026) | Forms 1040 and 1120 with a due date (without extension) after 12/31/2025; lesser of this or 100% of the tax due | returns due in 2026 | IRS: Failure to file penalty | Feb 7, 2026 | Sep 29, 2026 |
| Minimum failure-to-file penalty applies when a return is more than | 60 days (IRS.gov, 2026) | Forms 1040 and 1120 | 2026 | IRS: Failure to file penalty | Feb 7, 2026 | Sep 29, 2026 |
| Failure-to-pay penalty per month or part of a month | 0.5% (IRS.gov, 2026) | unpaid tax | 2026 | IRS: Failure to pay penalty | Jun 5, 2026 | Sep 29, 2026 |
| Failure-to-pay penalty maximum | 25% (IRS.gov, 2026) | unpaid tax | 2026 | IRS: Failure to pay penalty | Jun 5, 2026 | Sep 29, 2026 |
| Failure-to-pay penalty during an approved payment plan | 0.25% (IRS.gov, 2026) | individuals who filed on time, while an approved payment plan is in effect (not in CNC status) | 2026 | IRS: Failure to pay penalty | Jun 5, 2026 | Sep 29, 2026 |
| Failure-to-pay penalty after notice of intent to levy | 1% (IRS.gov, 2026) | tax not paid within 10 days after a notice of intent to levy | 2026 | IRS: Failure to pay penalty | Jun 5, 2026 | Sep 29, 2026 |
| Days after a notice of intent to levy before the higher failure-to-pay rate starts | 10 days (IRS.gov, 2026) | unpaid tax | 2026 | IRS: Failure to pay penalty | Jun 5, 2026 | Sep 29, 2026 |
| News release announcing Automatic Exemption from Penalty | IR-2026-83 (IRS.gov, July 2026) | IRS news release of July 8, 2026 | July 2026 | IR-2026-83 (Jul 8, 2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| AEP start | summer 2026 (IRS.gov, 2026) | eligible original returns; systemic, no request needed | 2026 | IRS: Administrative penalty relief | Jul 14, 2026 | Sep 29, 2026 |
| First returns covered by AEP | tax year 2025 (IRS.gov, 2026) | eligible original returns beginning with tax year 2025, 2026 quarterly returns, and later periods | 2026 | IR-2026-83 (Jul 8, 2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| AEP fully replaces First Time Abate for returns originally due on or after | January 1, 2027 (IRS.gov, 2026) | eligible returns | 2026 | IR-2026-83 (Jul 8, 2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| First Time Abate / AEP clean-history look-back | 3 years (IRS.gov, 2026) | same return type timely filed for the prior three years (or 12 consecutive quarters) and no penalties (other than estimated tax) unless abated for reasonable cause/IRS error | 2026 | IRS: Administrative penalty relief | Jul 14, 2026 | Sep 29, 2026 |
When the failure-to-file and failure-to-pay penalties apply in the same month, the failure-to-file penalty is reduced by the failure-to-pay amount. Penalty relief under AEP or First Time Abate removes penalties only; tax and interest remain.
Interest works differently. It is the federal short-term rate plus 3 percentage points, reset every quarter and compounded daily, and a payment plan does not reduce it. The quarterly rates for 2026:
| Figure | Value | Applies to | As of | IRS source | IRS page last reviewed | We verified |
|---|---|---|---|---|---|---|
| Underpayment interest formula (non-corporate and corporate standard) | federal short-term rate plus 3 percentage points (IRS.gov, 2026) | underpayments; rate set quarterly, compounded daily | 2026 | IRS: Quarterly interest rates | Sep 10, 2026 | Sep 29, 2026 |
| Current IRS underpayment interest rate | 7% | individuals and businesses (standard underpayment rate), compounded daily; July to December 2026 | Jul-Dec 2026 | IRS: Quarterly interest rates | Sep 10, 2026 | Sep 29, 2026 |
| IRS release announcing the Q4 2026 rates | IR-2026-98 (IRS.gov, Q4 2026) | quarter beginning Oct. 1, 2026 | Q4 2026 | IR-2026-98 (Aug 21, 2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Underpayment rate, Q1 2026 (Jan-Mar) | 7% (IRS.gov, Q1 2026) | standard underpayment rate | Q1 2026 | IRS: Quarterly interest rates | Sep 10, 2026 | Sep 29, 2026 |
| Underpayment rate, Q2 2026 (Apr-Jun) | 6% (IRS.gov, Q2 2026) | standard underpayment rate | Q2 2026 | IRS: Quarterly interest rates | Sep 10, 2026 | Sep 29, 2026 |
| Underpayment rate, Q3 2026 (Jul-Sep) | 7% (IRS.gov, Q3 2026) | standard underpayment rate | Q3 2026 | IRS: Quarterly interest rates | Sep 10, 2026 | Sep 29, 2026 |
| Underpayment rate, Q4 2026 (Oct-Dec) | 7% (IRS.gov, Q4 2026) | standard underpayment rate | Q4 2026 | IR-2026-98 (Aug 21, 2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Federal short-term rate (IRC 6603 deposit rate) | 4% (IRS.gov, Jul-Dec 2026) | basis of the interest formula | Jul-Dec 2026 | IRS: Quarterly interest rates | Sep 10, 2026 | Sep 29, 2026 |
More: IRS penalty relief and Automatic Exemption from Penalty.
Collection deadlines, levies and passports
| Figure | Value | Applies to | As of | IRS source | IRS page last reviewed | We verified |
|---|---|---|---|---|---|---|
| Collection statute (CSED) | 10 years (IRS.gov, 2026) | IRS time to collect after assessment; suspended/extended by pending IA, OIC, CDP, bankruptcy etc. | 2026 | IRC § 6502 | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Collection Due Process hearing request window | 30 days (IRS.gov, 2026) | levy notice: 30 days from the notice date; lien notice: 30 days after the 5-business-day notice period | 2026 | Publication 1660 | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Equivalent hearing request window (after the CDP deadline passes) | 1 year (IRS.gov, 2026) | levy notice: 1 year from the CDP levy notice date; lien notice: 1 year plus 5 business days from lien filing | 2026 | Form 12153 (Rev. 7-2022) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Seriously delinquent tax debt threshold for passport certification | $66,000 (IRS.gov, 2026) | individuals; legally enforceable unpaid federal tax including assessed penalties and interest, with a lien filed and remedies lapsed or a levy issued | 2026 | IRS: Passport revocation or denial | Jul 28, 2026 | Sep 29, 2026 |
| Federal Payment Levy Program: continuous levy share of each payment | 15% (IRS.gov, 2026) | federal payments incl. certain Social Security benefits, federal retirement, military retirement | 2026 | IRS: Federal Payment Levy Program | Apr 30, 2026 | Sep 29, 2026 |
| Wage levy exemption tables (amount exempt from levy) | Publication 1494 (IRS.gov, 2026) | the tables that set how much of each paycheck is exempt from a wage levy (amounts vary by filing status, pay period and dependents) | 2026 | Publication 1494 | No date stamp (PDF, statute or release) | Sep 29, 2026 |
The collection statute can be suspended or extended, for example while an installment agreement request or an offer is pending, during a Collection Due Process hearing, or in bankruptcy. The passport threshold is adjusted for inflation every year, and it applies only when a lien has been filed and your appeal rights have lapsed or a levy has been issued.
IRS phone numbers and current form revisions
| Figure | Value | Applies to | As of | IRS source | IRS page last reviewed | We verified |
|---|---|---|---|---|---|---|
| IRS phone line, individuals | 800-829-1040 (IRS.gov, 2026) | individual taxpayers; 7 a.m. to 7 p.m. local time | 2026 | IRS: Telephone assistance | Sep 10, 2026 | Sep 29, 2026 |
| IRS phone line, businesses | 800-829-4933 (IRS.gov, 2026) | business taxpayers; 7 a.m. to 7 p.m. local time | 2026 | IRS: Telephone assistance | Sep 10, 2026 | Sep 29, 2026 |
| Taxpayer Advocate Service phone | 877-777-4778 (IRS.gov, 2026) | all taxpayers; TAS help is free | 2026 | IRS: Understanding a federal tax lien | Sep 14, 2026 | Sep 29, 2026 |
Using an outdated revision of an IRS form can delay your request. These are the revisions on IRS.gov as of our last check:
| Figure | Value | Applies to | As of | IRS source | IRS page last reviewed | We verified |
|---|---|---|---|---|---|---|
| Form 9465: current revision | Rev. 9-2020 (IRS.gov, 9-2020) | Installment Agreement Request | 9-2020 | Form 9465 (Rev. 9-2020) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Form 9465 instructions: current revision | Rev. 7-2024 (IRS.gov, 7-2024) | Instructions for Form 9465 | 7-2024 | Form 9465 instructions (Rev. 7-2024) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Form 433-F: current revision | Rev. 7-2024 (IRS.gov, 7-2024) | Collection Information Statement | 7-2024 | Form 433-F (Rev. 7-2024) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Form 433-H: current revision | Rev. 3-2025 (IRS.gov, 3-2025) | Installment Agreement Request and Collection Information Statement | 3-2025 | Form 433-H (Rev. 3-2025) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Form 433-A: current revision | Rev. 6-2026 (IRS.gov, 6-2026) | Collection Information Statement for Wage Earners and Self-Employed Individuals | 6-2026 | Form 433-A (Rev. 6-2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Form 433-A (OIC): current revision | Rev. 4-2026 (IRS.gov, 4-2026) | Collection Information Statement for Wage Earners and Self-Employed Individuals (offers in compromise) | 4-2026 | Form 433-A (OIC) (Rev. 4-2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Form 433-B: current revision | Rev. 6-2026 (IRS.gov, 6-2026) | Collection Information Statement for Businesses | 6-2026 | Form 433-B (Rev. 6-2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Form 433-B (OIC): current revision | Rev. 4-2026 (IRS.gov, 4-2026) | Collection Information Statement for Businesses (offers in compromise) | 4-2026 | Form 433-B (OIC) (Rev. 4-2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Form 656: current revision | Rev. 4-2026 (IRS.gov, 4-2026) | Offer in Compromise | 4-2026 | Form 656 (Rev. 4-2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Form 656-B: current revision | Rev. 4-2026 (IRS.gov, 4-2026) | Offer in Compromise Booklet | 4-2026 | Form 656-B (Rev. 4-2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Form 12277: current revision | Rev. 10-2011 (IRS.gov, 10-2011) | Application for the Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien | 10-2011 | Form 12277 (Rev. 10-2011) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Form 843: current revision | Rev. 12-2024 (IRS.gov, 12-2024) | Claim for Refund and Request for Abatement | 12-2024 | Form 843 (Rev. 12-2024) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Form 2848: current revision | Rev. 1-2021 (IRS.gov, 1-2021) | Power of Attorney and Declaration of Representative | 1-2021 | Form 2848 (Rev. 1-2021) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Form 12153: current revision | Rev. 7-2022 (IRS.gov, 7-2022) | Request for a Collection Due Process or Equivalent Hearing | 7-2022 | Form 12153 (Rev. 7-2022) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Form 911: current revision | Rev. 6-2026 (IRS.gov, 6-2026) | Request for Taxpayer Advocate Service Assistance | 6-2026 | Form 911 (Rev. 6-2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Form 8857: current revision | Rev. 6-2021 (IRS.gov, 6-2021) | Request for Innocent Spouse Relief | 6-2021 | Form 8857 (Rev. 6-2021) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Form 13711: current revision | Rev. 12-2017 (IRS.gov, 12-2017) | Request for Appeal of Offer in Compromise | 12-2017 | Form 13711 (Rev. 12-2017) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
| Form 13844: current revision | Rev. 2-2026 (IRS.gov, 2-2026) | Application for Reduced User Fee for Installment Agreements | 2-2026 | Form 13844 (Rev. 2-2026) | No date stamp (PDF, statute or release) | Sep 29, 2026 |
The Form 9465 instructions (Rev. 7-2024) still print old fees and payment plan tiers. Use the IRS payment plans page for fees and limits. Guides: every Fresh Start form.
Figures we deliberately leave out
Some numbers circulate widely but are not on IRS.gov, so we do not print them:
- A higher “no financial statement” payment plan tier. Neither the IRS payment plan pages nor IRM 5.14.5 (July 21, 2026) mention one.
- A dollar threshold for currently not collectible status. The IRS decides CNC from your income, expenses and assets, not a balance limit.
- A 72-month payment term. That was the 2012 streamlined rule; the Simple Payment Plan replaced it.
- An income limit for Fresh Start. The only income caps applied to a 2011 penalty grace period for unemployed taxpayers.
- The minimum late-filing penalty for returns due in 2027. The IRS has not published it yet; we will add it in January 2027.
- Wage levy exemption amounts. They depend on filing status, pay period and dependents; use Publication 1494.
Change log
IRS changes that affect figures on this page, newest first, and our own updates.
| Date | What changed | Source |
|---|---|---|
| Sep 29, 2026 | Page published. All figures checked against their official sources. | This page |
| Aug 21, 2026 | IRS announced interest rates unchanged for October to December 2026. | IR-2026-98 |
| Jul 21, 2026 | IRM 5.14.5 renamed the streamlined installment agreement the Simple Payment Plan, removed the 72-month rule (paid by the CSED instead), dropped the direct debit requirement, and added business limits. | IRM 5.14.5 |
| Jul 8, 2026 | Automatic Exemption from Penalty announced; it phases out First Time Abate. | IR-2026-83 |
| Jul 1, 2026 | Underpayment interest rose from the second-quarter rate to the third-quarter rate (see the interest table). | IRS quarterly rates |
| Jun 2026 | New revisions of Forms 433-A, 433-B and 911. | IRS forms |
| Apr 2026 | New Form 656 and 656-B with updated low-income certification limits. | Form 656-B |
| Mar 3, 2026 | IRS updated the payment plan fee schedule. | IRS payment plans |
Next scheduled checks
- Late November 2026: the interest rate for January to March 2027.
- January 1, 2027: AEP fully replaces First Time Abate for returns originally due on or after this date.
- January 2027: payment plan fees, the passport threshold, the minimum late-filing penalty and the offer low-income chart.
- Any time: a new IRS news release or Internal Revenue Manual revision on payment plans, liens or penalty relief.
Frequently asked questions
Individuals can get a Simple Payment Plan, with no financial statement, if they owe $50,000 or less in assessed tax, penalties and interest. Businesses: $50,000 without trust fund taxes, $25,000 with them. Short-term plans (up to 180 days) can be set up online if you owe less than $100,000. Larger balances can still get a plan with a financial statement.
$29 for a direct debit plan set up online, $107 by phone, mail or in person. Without direct debit: $69 online or $178 otherwise. Low-income taxpayers pay nothing for direct debit or $43 otherwise, and short-term plans have no setup fee.
It changes quarterly: 7% for January to March, 6% for April to June, and 7% for July to December 2026. The rate is the federal short-term rate plus 3 percentage points and is compounded daily.
The IRS generally files a Notice of Federal Tax Lien when the unpaid balance is $10,000 or more, but that is an internal guideline and the IRS can file below it. It is a different figure from the $25,000 limit for withdrawing a lien after a direct debit plan.
The application fee is $205, plus an initial payment: 20% of the offer for a lump-sum offer, or the first monthly payment for a periodic offer. Both are waived for individuals who meet the low-income certification.
$66,000 for 2026, including assessed penalties and interest. The IRS certifies the balance to the State Department only if a lien has been filed and appeal rights have lapsed, or a levy has been issued. The figure is adjusted for inflation each year.
Sources
- IRS: Payment plans
- IRM 5.14.5 (Jul 21, 2026)
- IRC § 6159
- IRS: Simple Payment Plans
- IRM 5.12.2.6
- IRS: Understanding a federal tax lien
- IRS: Offer in compromise
- Form 656-B (Rev. 4-2026)
- IRC § 7122
- IRS: Failure to file penalty
- IRS: Failure to pay penalty
- IRS: Quarterly interest rates
- IR-2026-98 (Aug 21, 2026)
- IR-2026-83 (Jul 8, 2026)
- IRS: Administrative penalty relief
- IRC § 6502
- Publication 1660
- Form 12153 (Rev. 7-2022)
- IRS: Passport revocation or denial
- IRS: Federal Payment Levy Program
- Publication 1494
- IRS: Telephone assistance
- IRS Form 9465 (Rev. 9-2020) PDF
- IRS Form 9465 instructions (Rev. 7-2024) PDF
- IRS Form 433-F (Rev. 7-2024) PDF
- IRS Form 433-H (Rev. 3-2025) PDF
- IRS Form 433-A (Rev. 6-2026) PDF
- IRS Form 433-A (OIC) (Rev. 4-2026) PDF
- IRS Form 433-B (Rev. 6-2026) PDF
- IRS Form 433-B (OIC) (Rev. 4-2026) PDF
- IRS Form 656 (Rev. 4-2026) PDF
- IRS Form 12277 (Rev. 10-2011) PDF
- IRS Form 843 (Rev. 12-2024) PDF
- IRS Form 2848 (Rev. 1-2021) PDF
- IRS Form 911 (Rev. 6-2026) PDF
- IRS Form 8857 (Rev. 6-2021) PDF
- IRS Form 13711 (Rev. 12-2017) PDF
- IRS Form 13844 (Rev. 2-2026) PDF
- IRS: Forms and instructions
We check every figure against IRS.gov and log changes on the key figures page.
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