Did you file your return and realize your balance is more than you can pay all at once? Don’t worry, you still have options. The Internal Revenue Service (IRS) lets qualifying taxpayers spread payments over time through an installment agreement, often called an IRS payment plan. This is where Form 9465, the Installment Agreement Request, comes into play. Let’s explore what Form 9465 is, who can use it, types of payment plans, how to complete both parts of the form, and where to send it.
What is IRS Form 9465?
IRS Form 9465, issued by the Department of the Treasury and otherwise known as the Installment Agreement Request, is used to request a monthly installment agreement when you can’t pay your full tax liability at once. An installment agreement is a formal payment plan, so instead of paying the entire balance immediately, you make scheduled payments until the tax debt is paid off.
Use Form 9465 when you are filing on paper, responding to an IRS notice by mail, or when your situation requires documentation that the online tool doesn’t collect.
Who can request an IRS installment agreement?
Eligibility for requesting an IRS installment agreement typically applies to the following groups:
Most individual taxpayers who owe income tax on Form 1040 or Form 1040-SR
Taxpayers who owe trust fund recovery penalties
Taxpayers who owe individual shared responsibility payments from prior years
Employment taxes from a sole proprietor business that’s no longer operating
To stay eligible, you must have filed all required returns. The IRS can deny a new installment agreement if prior-year returns are missing. You must also ensure that future returns are filed on time and new tax is paid when due.
On the other hand, you shouldn’t use Form 9465 if:
You can pay the full balance within 180 days (call 800-829-1040 or apply for an Online Payment Agreement (OPA) for a short-term plan instead).
Your business is still operating and owes employment or unemployment taxes (call the number on your IRS notice).
You qualify to request a plan online at IRS.gov/OPA and prefer to do so. Online applications are generally available to individuals who owe $50,000 or less in combined tax, penalties, and interest and have filed all required returns.
You are in bankruptcy or have a pending or accepted Offer in Compromise (call 800-829-1040 for the correct office).
Types of IRS payment plans
The IRS offers multiple payment plans, and while Form 9465 is used for long-term installment agreements, it’s still important to understand all the options available to you before filling it out.
Short-term payment plan
A short-term plan gives you up to 180 days to pay the full balance. Although there’s no setup fee, you’ll still be expected to pay interest and penalties until your plan is paid off. Individual taxpayers who owe less than $100,000 in combined tax, penalties, and interest may qualify for a short-term plan online. Businesses must call the IRS to set one up. Unlike the other payment plans we’ll mention below, a short-term payment plan isn’t a monthly installment agreement and therefore doesn’t require filing Form 9465.
Long-term payment plan
A long-term plan divides your balance into monthly payments until the debt is paid or the collection period ends. Form 9465 is the standard paper application. User fees vary depending on how you apply, whether you qualify as low income, and whether you pay by direct debit. Low-income taxpayers may qualify for a reduced fee, a fee waiver, or a fee reimbursement.
Guaranteed installment agreement
You may qualify for a guaranteed installment agreement if you owe $10,000 or less (excluding penalties and interest in the IRS definition), have timely filed all required returns and paid all tax due for the past five years, and have not entered into a prior installment agreement for income tax during that period. The IRS should accept your request if you meet these rules.
Streamlined installment agreement
A streamlined installment agreement generally doesn’t require a full financial statement. You may qualify if either of these circumstances applies to you:
Your assessed liability is $25,000 or less (individual, in-business with income tax only, or out-of-business)
Your assessed liability is $25,001 to $50,000, and if you’re an individual or out-of-business sole proprietor, you agree to pay by direct debit or payroll deduction using Form 2159.
For the $25,001 to $50,000 tier, your proposed payment must pay the balance within 72 months or by the Collection Statute Expiration Date (CSED), whichever is shorter.
Partial payment installment agreement (PPIA)
If your proposed monthly payment will not pay the full balance before the CSED, the IRS may consider a partial payment installment agreement (PPIA). PPIAs require a financial statement (typically Form 433-F, Collection Information Statement) and ongoing review. The IRS can adjust your payment if your financial situation changes.
Form 9465 example
Below is a preview of Part I of Form 9465:
IRS Form 9465 instructions: How to fill out Form 9465
While Form 9465 may look overwhelming at first, it’s fairly simple once you start filling it out. The two-page document is divided into two parts with numerous sections.
Part I: Installment Agreement Request
Part I is where you tell the IRS who you are, how much you owe, what you can pay now and each month, and how you want those monthly payments collected.
This section asks for:
The tax return(s) involved
Lines 1–4: Your contact information (name, Social Security Number, mailing address, employer identification number, etc.)
Lines 5–9: How much you owe
Lines 10–12: Your proposed monthly payment
Lines 13–14: How you will pay each month
Signature: You (and your spouse, if filing jointly) sign and date the form, authorizing the IRS to process the request.
Part II: Additional Information
The purpose of Part II is to give the IRS enough income and expense detail to evaluate whether your lower proposed payment is reasonable. You’re only expected to complete this portion of the form if all three of these circumstances apply:
You defaulted on an installment agreement in the past 12 months
You owe more than $25,000 but not more than $50,000
Your proposed monthly payment (line 11a or 11b) is less than the amount on line 10 (your balance divided by 72)
If you owe over $50,000, you can skip Part II and attach Form 433-F instead.
What Part II asks for
If the three circumstances above apply to you, you’ll be expected to provide the following information:
Lines 15–16: Household basics, such as the county you live in and your marital status
Lines 17–18: The number of dependents you have
Lines 19–20: Your income, including how often you’re paid and your net pay per period
Lines 21–22: Your spouse’s income if you’re married and you share household expenses, or you live in a community property state
Lines 23–24: Number of vehicles you own and your monthly car payments
Lines 25–26: Insurance and court-ordered payments
Line 27: Monthly child or dependent care costs (excluding court-ordered child support)
Where to send Form 9465?
Where you mail Form 9465 depends on whether you’re filing it with a tax return or by itself. The IRS publishes state-by-state addresses in the Instructions for Form 9465 under “Where to File.”
Filing Form 9465 with your tax return
Attach Form 9465 to the front of your return and mail the package to the address shown in your tax return instructions for your state.
Filing Form 9465 by itself
If you have already filed your return or are responding to an IRS notice, mail Form 9465 by itself to the IRS service center listed in the instructions for your state. If you received a notice, you may also use the address printed on that notice. Include a check or money order payable to “United States Treasury” if you’re making a payment with the form (line 8). On the payment, write your name, address, SSN or EIN, phone number, tax year, and form type (for example, “2025 Form 1040”).
Note: You should not send cash when paying with Form 9465. If you attach Schedule C, E, or F, or if you live outside the U.S., use the separate address tables in the Form 9465 instructions rather than the standard state list.
Applying online instead of mailing
If you owe $50,000 or less in combined tax, penalties, and interest, consider filing the Online Payment Agreement application before mailing Form 9465. Online setup generally has a lower user fee than applying by phone, mail, or in person, and you may receive confirmation faster.
Send mail via a trackable method and keep a copy of Form 9465 and proof of mailing for your records.
FAQs
The bottom line
IRS Form 9465 is the paper route for setting up a monthly payment plan when you can’t pay your full tax bill all at once. It helps you tell the IRS what you owe, what you can pay now, and how much you can pay each month. Many taxpayers who owe $50,000 or less in combined tax, penalties, and interest may also be able to set up a plan online instead.
When you’re ready, use TaxAct® to complete an accurate return, understand what you owe, and explore payment options as you file.
This article is for informational purposes only and not legal or financial advice.
All TaxAct offers, products and services are subject to applicable terms and conditions.
Citations
United States, Internal Revenue Service. “About Form 9465, Installment Agreement Request.” Internal Revenue Service, 29 Apr. 2026, www.irs.gov/forms-pubs/about-form-9465.United States, Internal Revenue Service. “Apply Online for a Payment Plan.” Internal Revenue Service, 28 June 2026, www.irs.gov/payments/online-payment-agreement-application.United States, Internal Revenue Service. “Offer in Compromise.” Internal Revenue Service, 28 June 2026, www.irs.gov/payments/offer-in-compromise.United States, Internal Revenue Service. “Payment Plans; Installment Agreements.” Internal Revenue Service, 28 June 2026, www.irs.gov/payments/payment-plans-installment-agreements.United States, Internal Revenue Service. “Topic No. 202, Tax Payment Options.” Internal Revenue Service, 10 June 2026, www.irs.gov/taxtopics/tc202.United States, Internal Revenue Service. “Understanding a Federal Tax Lien.” Internal Revenue Service, 28 June 2026, www.irs.gov/businesses/small-businesses-self-employed/understanding-a-federal-tax-lien.United States, Internal Revenue Service. Instructions for Form 9465 (Installment Agreement Request). Internal Revenue Service, www.irs.gov/pub/irs-pdf/i9465.pdf. Accessed 8 July 2026.
