Tax Relief AnswersIRS Form 9465: Payment Plan (Installment Agreement) Request
The short answer
Form 9465 is the paper request for a monthly IRS payment plan (installment agreement) when you cannot pay the full amount shown on your tax return or on an IRS notice. The About Form 9465 page describes it that way, and the current revision is December 2026, now titled "Payment Plan Request" (checked November 2026). If you owe $50,000 or less in combined tax, penalties and interest, the Form 9465 instructions say you can apply online instead, at a lower setup fee.
Form 9465 at a glance
| Item | What irs.gov shows |
|---|---|
| Purpose | Request a monthly payment plan if you cannot pay in full |
| Current revision | December 2026 (Spanish version 9465 (SP): December 2026) |
| Online alternative | Online Payment Agreement if you owe $50,000 or less |
| How it is sent | Attached to the front of your return, or mailed alone to the address in the instructions |
| Usual reply time | The instructions say usually within 30 days |
Who files it
The instructions say Form 9465 is for individuals who owe income tax on Form 1040 or 1040-SR, who may be responsible for a civil penalty such as the trust fund recovery penalty, or who owe employment taxes from a sole proprietor business that is no longer operating.
The same instructions say not to use it if you can pay in full within 180 days, if you want to apply online, if your business is still operating and owes employment taxes (call the number on your notice instead), if you are in bankruptcy or have an offer in compromise under review or accepted, or if you want a payroll deduction plan (that uses Form 2159).
Where and how it is submitted
If you are filing a return, attach Form 9465 to the front of it. If you already filed, or you are answering a notice, mail it by itself to the IRS address that applies to you in the table at the end of the instructions. The IRS may ask for a Form 433-F financial statement after it reviews the request.
Setup fees listed in the instructions
The December 2026 instructions list these fees, in effect as of July 5, 2026:
| Payment method | Using the online tool | Not using the online tool |
|---|---|---|
| Direct debit | $29 | $107 |
| Check, money order, credit card or debit card | $69 | $178 |
A payroll deduction agreement on Form 2159 costs $178. Low-income taxpayers (adjusted gross income at or below 250% of the federal poverty guidelines) have the fee waived with direct debit, or pay a reduced $43 fee that is reimbursed when the plan is completed. Interest and the late payment penalty continue until the balance is paid. See our payment plan page for how the fees and penalty compare.
Steps
- Check whether you can pay in full within 180 days; the instructions point you to a short-term plan instead.
- If you owe $50,000 or less, try the online application first.
- If you use the paper form, download the current revision from the About Form 9465 page.
- File any missing returns before you send it.
- Keep a copy and watch for the IRS reply.
Common mistakes
- Using an old copy of the form. The December 2026 revision replaced earlier ones.
- Filing Form 9465 while an offer in compromise is pending. The instructions say to call 800-829-1040 instead.
- Sending the form for a business that still operates. The instructions direct those businesses to the phone number on their notice.
If a monthly payment cannot cover the balance, the IRS has other paths: a partial payment installment agreement, Currently Not Collectible status or an offer in compromise. A missed payment can bring a CP523 notice, which you can appeal with Form 9423.
FAQ
What is IRS Form 9465 used for?
Form 9465 requests a monthly payment plan when you cannot pay the full amount you owe on a return or notice. The current revision is December 2026, checked November 2026.
Do I have to file Form 9465 to get a payment plan?
No. If you owe $50,000 or less in combined tax, penalties and interest, the Form 9465 instructions say you can apply online instead, and the online setup fee is lower.
How much does a Form 9465 payment plan cost?
The instructions list $107 with direct debit and $178 with other payment methods when you do not use the online tool, compared with $29 and $69 online, as of July 5, 2026.
Where do I send Form 9465?
Attach it to the front of your tax return, or, if you already filed or are answering a notice, mail it alone to the IRS address for your state listed in the instructions.