What Is IRS Form 9465, and How Do I Set Up an Installment Agreement?
Form 9465, Installment Agreement Request, is the IRS form you use to set up a monthly payment plan when you owe taxes but cannot pay the full balance at once. If your balance is $50,000 or less, you can skip the paper form and apply directly through the IRS Online Payment Agreement tool, which has lower setup fees. The IRS generally responds within 30 days of receiving a Form 9465 request.
- Monthly payments spread over up to 72 months (or up to 180 months for balances above $50,000 with additional financial disclosure)
- Online application available for balances of $50,000 or less with reduced setup fees
- Penalties and interest continue accruing on the unpaid balance while you pay
- Automatic levy protection once an installment agreement is approved and you stay current
Types of installment agreements:
| Type | Balance threshold | How to apply |
| Guaranteed | $10,000 or less | Form 9465 or online; IRS must approve if you meet criteria |
| Streamlined | $10,001 to $50,000 | Online or Form 9465; no financial statement required |
| Non-streamlined | Over $50,000 | Form 9465 plus Form 433-F (Collection Information Statement) |
Setup fees (as of the most recent IRS fee schedule):
- Online direct debit: $22 (lowest fee)
- Online non-direct debit: $69
- Phone/mail/in-person: $178 (or $43 for direct debit)
- Low-income waiver: fees reduced or reimbursed if AGI is at or below 250% of federal poverty guidelines
For expats, keep in mind that the IRS Online Payment Agreement tool requires a U.S. bank account for direct debit setup. If you bank exclusively overseas, you may need to submit Form 9465 by mail and arrange payments through IRS Direct Pay or international wire.
If you owe back taxes after catching up through Streamlined Filing or filing late returns, an installment agreement keeps you compliant while you pay down the balance.
Last updated on April 29, 2026
