You can choose the day your payment is due. This may be the 1st or after the 1st of the month, but no later than the 28th of the month. If your rent or mortgage payment is ex. B due on the 1st of the month, you can pay your monthly payments on the 15th. If we approve your application, we will inform you of the month and day your first payment is due. If you apply for a deduction agreement with Form 2159, your user fees are $225. If you are a low-income taxpayer, you will later find additional information in reducing payment contract user fees. You can view details of your current payment plan (type of contract, due dates and amount you have to pay) by logging into the online payment agreement tool using the Application/Review button below. You are entitled to a guaranteed contract if the tax you owe does not exceed $10,000 and: low-income taxpayers who subscribe to lines 13a and 13b are denied their cost of using the installment contract.
For more information, please see user fee exemptions and refunds. If you have a repayment due in the coming years, you will not receive it if you are currently paying a tax debt under a temperate contract with the IRS. Your refund will be applied to your payment contract balances. And if you need time to pay off the balance, use the IRS online payment request to establish a payment plan or payment contract. The waiver or reimbursement of user fees applies only to individual taxpayers with adjusted gross income, such as the last year for which this information is available, up to or below 250% of the federal poverty line (low-income taxpayers) who enter into long-term payment plans (ebbing agreements) on April 10, 2018 or after April 10, 2018. If you are a low-income taxpayer, the user fee is removed if you agree to take out a debit contract (DDIA) on electronic debits. If you are a low-income tax payer but are unable to pay electronic debits through the closing of a DDIA, the user fee will be refunded after the term contract is concluded. If the IRS system identifies you as a low-income taxpayer, the online payment agreement tool automatically reflects the applicable fees. Form 9465 contains additional text on paying the tax and providing up-to-date financial information upon request. For more information, please see The requirements for amending or terminating a missed agreement.
Note – Only tax payers can request a short-term payment plan online. If you have additional balances that are not displayed on line 5, list the amount here (even if they are included in an existing rate agreement). Any accommodation or other charge that is not mentioned in a statement or notification must be included on this line. If your balance due does not exceed $50,000, you can request an online payment plan instead of submitting Form 9465.