• Instructions for Form 9465 - Introductory Fabric
    • Future Developments
    • What's New
      • Clarification and expansion of terms of Grade 9465 installment agreements.
      • Termination.
    • Reminder
      • Reduced user fees for certain installment agreements.
      • Use online at reduced fee.
      • Waiver and reimbursement of user fees for low-income taxpayers.
  • General Instructions
    • Purpose of Course
      • Guaranteed installment agreement.
      • Can you pay in full within 120 days?
      • Applying online for an installment understanding and other payment plans.
      • Defalcation or offer-in-compromise.
    • How the Installment Understanding Works
      • Installment understanding user fees.
      • Reduced installment agreement user fee.
      • User fee waivers and reimbursements.
        • Definition of depression-income taxpayer.
      • Which payment method qualifies a low-income taxpayer for a waiver of the user fee?
      • Other costs.
      • Note.
      • Payment methods.
      • Requests to modify or end an installment agreement.
    • What happens if the taxpayer doesn't comply with the terms of the installment agreement?
    • IRS collection process and taxpayer rights.
    • Where To File
  • Specific Instructions
    • Part I
      • Line 1a
      • Line 1b
      • Line two
      • Line 5
      • Line 6
      • Line 7
      • Line 8
      • Line 9
      • Line 11a
      • Line 11b
      • Line 12
      • Lines 13a, 13b, and 13c
        • Line 13a.
        • Line 13b.
        • Line 13c.
      • Line 14
    • Part Two
      • Lines 21 and 22
  • Instructions for Class 9465 - Notices
    • Privacy Act and Paperwork Reduction Act Notice.

Instructions for Form 9465 (10/2020)

Installment Agreement Asking (For use with Form 9465 (Rev. September 2022))

Section references are to the Internal Acquirement Code unless otherwise noted.

Revised: 10/2020

Instructions for Form 9465 - Introductory Material

Future Developments

For the latest developments related to Form 9465 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form9465.

What's New

Clarification and expansion of terms of Class 9465 installment agreements.

Boosted text has been added to Form 9465 regarding your payment of the tax and your provision of updated fiscal information when requested. See Requests to modify or finish an installment agreement , later on.

Termination.

We have added text clarifying when the IRS may stop the installment understanding. See What happens if the taxpayer doesn't comply with the terms of the installment agreement , later.

Reminder

Reduced user fees for certain installment agreements.

Beginning Jan i, 2022, the user fee is $10 for installment agreements reinstated or restructured through an online payment understanding (OPA). You must have established the reinstatement or restructuring of the installment understanding through an OPA to authorize for the reduced user fee. Depression-income taxpayers may be reimbursed this fee under sure conditions. Meet Requests to modify or terminate an installment understanding , later.

Apply online at reduced fee.

If the total corporeality you owe isn't more than $fifty,000 (including whatsoever amounts you owe from prior years), you don't demand to file Course 9465; y'all can asking an installment agreement online for a reduced fee. For more data, see Applying online for an installment understanding and other payment plans , afterwards.

Waiver and reimbursement of user fees for low-income taxpayers.

For installment agreements entered into by taxpayers with adapted gross income, for the most recent tax year bachelor, at or beneath 250% of the federal poverty guidelines, the IRS will waive or reimburse user fees if certain weather are met. For details, meet User fee waivers and reimbursements , later.

General Instructions

Purpose of Form

Apply Form 9465 to request a monthly installment agreement (payment plan) if you tin can't pay the full amount you owe shown on your tax render (or on a observe we sent you). Nigh installment agreements run into our streamlined installment agreement criteria. The maximum term for a streamlined understanding is 72 months. In certain circumstances, yous can have longer to pay or you can establish an understanding for an corporeality that is less than the corporeality of tax you owe.

However, before requesting a payment plan, y'all should consider other alternatives, such every bit getting a bank loan or using bachelor credit, which may be less costly. If you take any questions about this request, call 800-829-1040.

Use Form 9465 if yous're an individual:

  • Who owes income taxation on Form 1040 or 1040-SR,

  • Who is or may be responsible for a Trust Fund Recovery Penalty,

  • Who owes employment taxes (for case, equally reported on Forms 941, 943, or 940) related to a sole proprietor business that is no longer in functioning, or

  • Who owes an individual shared responsibility payment nether the Affordable Intendance Act (this payment won't be assessed for months beginning after Dec 31, 2022). Run into section 5000A.

Don't use Form 9465 if:

  • You tin can pay the full amount you owe within 120 days (if you plan to pay the taxes, interest and penalties due in full within 120 days, you can save the cost of the fix fee—see Can you pay in total within 120 days , later);

  • You desire to request a payment plan online, including an installment agreement (run into Applying online for an installment agreement and other payment plans , afterwards); or

  • Your business is still operating and owes employment or unemployment taxes. Instead, call the telephone number on your nearly recent notice to request an installment agreement.

Guaranteed installment understanding.

You're eligible for a guaranteed installment agreement if the tax you owe isn't more than $x,000 and:

  • During the past five tax years, you (and your spouse if filing a joint return) take timely filed all income tax returns and paid any income revenue enhancement due, and haven't entered into an installment agreement for the payment of income taxation;

  • You concord to pay the full corporeality you owe inside 3 years and to comply with the tax laws while the agreement is in effect; and

  • You're financially unable to pay the liability in full when due.

Tin can you pay in full within 120 days?

If you tin can pay the full amount y'all owe within 120 days, you lot can avoid paying the fee to set upwards an installment understanding. You tin apply for a short-term payment plan if y'all can pay in full within 120 days by using the OPA application at IRS.gov/OPA or calling the IRS at 800-829-1040.

Applying online for an installment understanding and other payment plans.

If your residue due isn't more than $fifty,000, you can employ online for a payment plan instead of filing Form 9465. To do that, get to IRS.gov/OPA. If you constitute your installment agreement using the OPA application, the user fee that you lot pay will exist lower than information technology would be otherwise.

Defalcation or offer-in-compromise.

If you lot're in bankruptcy or we have accepted your offer-in-compromise, don't file this form. Instead, call 800-829-1040 to get the number of your local IRS Insolvency function for bankruptcy or Technical Back up office for offer-in-compromise.

How the Installment Agreement Works

We will commonly permit you know inside 30 days after we receive your asking whether information technology is approved or denied. However, if this request is for taxation due on a render you lot filed after March 31, it may take u.s.a. longer than 30 days to reply. If we corroborate your request, we will ship you a detect detailing the terms of your understanding and requesting a user fee.

Each month, nosotros will send y'all a notice showing the remaining amount you owe, and the due engagement and amount of your next payment. Only if you lot cull to have your payments automatically withdrawn from your checking account (also known as a direct debit), you won't receive a detect. Your checking account statement is your record of payment. Nosotros will transport you an annual argument showing the amount you owed at the kickoff of the year, all payments made during the twelvemonth, and the amount you lot owe at the end of the twelvemonth.

By approving your asking, nosotros agree to let you lot pay the tax you owe in monthly installments instead of immediately paying the corporeality in full. In return, you agree to brand your monthly payments on time. You also agree to meet all your future taxation obligations. This ways that you must have enough withholding or estimated tax payments so that your tax obligation for future years is paid in total when you timely file your return. Your request for an installment agreement will be denied if whatever required tax returns haven't been filed. Any refund will be applied against the amount you owe. If your refund is applied to your residue, yous're still required to make your regular monthly installment payment.

Installment agreement user fees.

We charge a user fee to set up an installment understanding. The amount of the user fee tin can vary depending on whether you use the online payment application and how you lot propose to make your monthly payments. For details, see the table beneath.

Payment Method Applicative Fee
Using the online payment application Not using the online payment application
Direct debit $31* $107*
Check, money club, credit card, or debit carte du jour $149** $225**
* Low-income taxpayers should see User fee waivers and reimbursements , subsequently.
** Depression-income taxpayers should see Reduced installment agreement user fee and User fee waivers and reimbursements , subsequently.

Notation.

If you request a payroll deduction understanding using Form 2159, your user fee volition exist $225. If yous're a low-income taxpayer, run across Reduced installment agreement user fee , afterwards, for more than details.

. This is an Image: taxtip.gif If the total amount you owe isn't more than than $fifty,000 (including any amounts you owe from prior years), and then you may request an installment agreement online and pay a lower fee. For more information, see Applying online for an installment agreement and other payment plans, earlier. .

Reduced installment agreement user fee.

If you constitute an installment agreement that is non paid by direct debit, you may qualify to pay a reduced fee of $43 or for a reimbursement of your fee if you are a low-income taxpayer, equally defined below. See User fee waivers and reimbursements next. The IRS will let you know whether yous authorize for the reduced fee. If the IRS doesn't say you qualify for the reduced fee, you tin asking that the IRS consider you lot for "low-income" condition using Form 13844, Application For Reduced User Fee For Installment Agreements.

User fee waivers and reimbursements.

For installment agreements entered into on or later April 10, 2022, by low-income taxpayers, divers next, the IRS will waive or reimburse the user fees if certain conditions are met. If you're a low-income taxpayer and you concur to make electronic payments through a debit instrument by entering into a direct debit installment agreement (DDIA), the IRS will waive the user fees for the installment understanding. See Lines 13a, 13b, and 13c , later, for further details. If y'all're a low-income taxpayer and you're unable to make electronic payments through a debit instrument by entering into a DDIA, the IRS will reimburse the user fee that you paid for the installment agreement upon completion of the installment agreement. Run across Line 13c , after, for more details.

Definition of low-income taxpayer.

A low-income taxpayer is a taxpayer with adjusted gross income, for the most recent revenue enhancement year bachelor, at or beneath 250% of the federal poverty guidelines. For more information on how to make up one's mind if your adjusted gross income is at or beneath 250% of the federal poverty guidelines, see the instructions for Form 13844.

Which payment method qualifies a low-income taxpayer for a waiver of the user fee?

If you're a low-income taxpayer and hold to make payments through a directly debit (from a checking account), you lot qualify for a waiver of the installment understanding user fee. A low-income taxpayer who is unable to make electronic payments through a debit musical instrument by inbound into a DDIA is eligible to receive a reimbursement of the reduced $43 user fee upon completion of the installment agreement. See Line 13c , afterward, for further details.

. This is an Image: caution.gif The only payment option that will qualify the low-income taxpayer for a waiver of the installment understanding user fee is their understanding to brand electronic payments through a debit instrument by entering into a DDIA. See Lines 13a, 13b, and 13c, later, for more than details. .

Other costs.

You will be charged interest and a late payment penalty on any tax not paid by its due date, even if your request to pay in installments is granted. Interest and any applicable penalties will be charged until the residuum is paid in full. But see Topic 653, IRS Notices and Bills, Penalties, and Interest Charges, at IRS.gov/TaxTopics/TC653 for boosted information. To limit interest and penalisation charges, file your return on time and pay as much of the tax as possible with your return or notice. All payments received under the installment agreement will be practical to your account in the best interests of the Usa.

Note.

The shared responsibility payment (SRP) amount that yous owe is the assessed payment for not having minimum essential health coverage for yous and, if applicable, your dependents per department 5000A. The SRP won't exist assessed for months showtime after December 31, 2022. However, fifty-fifty after that date, you may go on to owe SRP assessed for months that began earlier December 31, 2022. The SRP amount that you lot owe isn't subject to penalties or to Notice of Federal Taxation Lien (NFTL) or levy enforcement actions. However, interest will go along to accumulate until yous pay the total SRP rest due. We may apply your federal tax refunds to the SRP amount that you owe until information technology's paid in full.

Payment methods.

You tin brand your payments by direct debit, bank check or money order, credit card, debit card, or i of the other accepted payment methods. To be charged a lower fee, you may want to set up an OPA and/or agree to make your payments by straight debit. For more information on the accustomed payment methods, go to IRS.gov/Payments.

For details on how to pay, come across your tax return instructions, visit IRS.gov, or phone call 800-829-1040.

Requests to change or terminate an installment agreement.

After an installment agreement is canonical, you may submit a request to alter or stop an installment agreement. You may modify your payment amount or due date by going to IRS.gov/OPA. You may as well call 800-829-1040 to modify or terminate your understanding.

By and large, the fee is $89 to alter your installment agreement ($43 if you are a low-income taxpayer). However, starting Jan i, 2022, the user fee is $10 for installment agreements reinstated or restructured through an OPA. This user fee applies but if the reinstatement or restructuring of the installment agreement was established through an OPA.

The IRS will waive or reimburse the fee for depression-income taxpayers if certain weather condition are met. Run across User fee waivers and reimbursements , earlier.

By blessing your asking, we concur to let you pay the tax you owe in monthly installments instead of immediately paying the amount in full. In return, you concord to make your monthly payments on time. You concur to provide updated fiscal information when requested.

You as well agree to meet all your time to come tax obligations. This means that you lot must take enough withholding or estimated tax payments so that your tax obligation for time to come years is paid in full when payment is due. And you agree to timely file your render.

What happens if the taxpayer doesn't comply with the terms of the installment agreement?

If you don't brand your payments on time or don't pay a rest due on a return yous file later on, y'all will be in default on your agreement and nosotros may finish the understanding. Before nosotros finish the agreement, you may be entitled to file an entreatment under the Collection Appeals Program (CAP). We may take enforcement actions, such as filing an NFTL or an IRS levy action, to collect the entire corporeality you owe. To ensure that your payments are made timely, you should consider making them by direct debit. See Lines 13a, 13b, and 13c , later.

. This is an Image: caution.gif An installment agreement may be terminated if you provide materially incomplete or inaccurate information in response to an IRS request for a fiscal update or if you lot provide such information to obtain the installment understanding. For more than information about what you need to do if your installment agreement is terminated, become to IRS.gov/CP523. .

. This is an Image: caution.gif An NFTL may be filed to protect the government's interests until you pay in full. However, an NFTL generally isn't filed with a Guaranteed Installment Agreement or Streamlined Installment Understanding, simply tin can exist in certain situations. We won't file an NFTL for the individual shared responsibility payment under the Affordable Care Deed. .

You may be entitled to file an appeal through the Drove Appeals Program (CAP) before and after the NFTL is filed. You lot are entitled to file an appeal through Collection Due Process (CDP) after an NFTL is filed.

Where To File

Adhere Grade 9465 to the front of your render and send information technology to the address shown in your tax render booklet. If you lot accept already filed your return or you're filing this form in response to a notice, file Class 9465 by itself with the Internal Revenue Service Heart using the address in the table below that applies to you lot.

For all taxpayers except those filing Form 1040 or 1040-SR with Schedule(s) C, E, or F for any taxation year for which this installment understanding is being requested
IF you alive in . . . And so use this accost . . .
Alaska, Arizona, Colorado, Connecticut, Delaware, District of Columbia, Hawaii, Idaho, Illinois, Maine, Maryland, Massachusetts, Montana, Nevada, New Hampshire, New Bailiwick of jersey, New Mexico, North Dakota, Oregon, Rhode Island, Southward Dakota, Tennessee, Utah, Vermont, Washington, Wisconsin, Wyoming Department of the Treasury
Internal Revenue Service
310 Lowell St.
Stop 830
Andover, MA 01810
Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, South Carolina, Texas, Virginia Department of the Treasury
Internal Revenue Service
P.O. Box 47421
Cease 74
Doraville, GA 30362
Arkansas, California, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, New York, Ohio, Oklahoma, Pennsylvania, Westward Virginia Section of the Treasury
Internal Acquirement Service
Stop P-iv 5000
Kansas City, MO 64999-0250
For taxpayers filing Form 1040 or 1040-SR with Schedule(s) C, Due east, or F for any taxation year for which this installment agreement is existence requested
IF you lot live in . . . THEN use this address . . .
Connecticut, Maine, Massachusetts, New Hampshire, New York, Rhode Island, Vermont Department of the Treasury
Internal Acquirement Service
P.O. Box 480
Terminate 660
Holtsville, NY 11742-0480
Alabama, Arkansas, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Michigan, Minnesota, Mississippi, Missouri, Nebraska, New Jersey, North Dakota, Ohio, Oklahoma, Pennsylvania, South Dakota, Tennessee, Texas, West Virginia, Wisconsin Department of the Treasury
Internal Acquirement Service
P.O. Box 69
Stop 811
Memphis, TN 38101-0069
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming Department of the Treasury
Internal Revenue Service
P.O. Box 9941
Stop 5500
Ogden, UT 84409
District of Columbia, Delaware, Florida, Maryland, North Carolina, Due south Carolina, Virginia Department of the Treasury
Internal Revenue Service
End 4-N31.142
Philadelphia, PA 19255-0030
For all taxpayers living exterior the fifty states, for any tax yr for which the installment agreement is being requested
IF yous live in . . . So use this accost . . .
A foreign country, American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, Puerto Rico (or are excluding income under section 933), the U.Due south. Virgin Islands, or use an APO or FPO address, or file Grade 2555 or 4563, or are a dual-status alien Department of the Treasury
Internal Revenue Service
3651 South I-H 35
5501AUSC
Austin, TX 78741

For all taxpayers who are bona fide residents of the Commonwealth of the Northern Mariana Islands, Guam, Puerto Rico, or the U.Due south. Virgin Islands, run into Pub. 570, Tax Guide for Individuals With Income From U.S. Possessions.

Specific Instructions

Role I

Line 1a

If you're making this request for a articulation tax render, show the names and social security numbers (SSNs) in the same order as they announced on your taxation render.

If you have a foreign accost, enter the city name on the advisable line. Don't enter whatever other data on that line, but besides complete the spaces below that line. Don't abbreviate the state name. Follow the country'south exercise for inbound the postal code and the name of the province, county, or country.

Line 1b

If the address you provided on line 1a is new since you filed your last tax return, check the box on line 1b.

Line 2

Show the proper name and employer identification number (EIN) of your business (which must no longer be operating).

Line 5

Enter the total amount you owe equally shown on your taxation render(s) or detect(due south). The amount y'all owe could include amounts from more than 1 tax year.

Line 6

If y'all have boosted balances due that are non reflected on line 5, listing the total hither (even if they are included in an existing installment understanding). Any adjustments or other charges that are not reported on a tax return or notice should be listed on this line.

Line 7

Add together lines five and 6 and enter the result.

. This is an Image: taxtip.gif If the total amount you owe isn't more than $fifty,000 (including any amounts you owe from prior years), you don't demand to file Form 9465; you lot can request an installment understanding online. For more data, see Applying online for an installment understanding and other payment plans, earlier. .

Line 8

Fifty-fifty if you lot can't pay the full amount you owe at present, y'all should pay every bit much as possible to limit the punishment and interest charges. If you lot're filing this form with your tax return, make the payment with your render. For details on how to pay, see your taxation return instructions.

If you're filing this form by itself, such as in response to a notice, attach a cheque or money order payable to "Usa Treasury." Don't send greenbacks. Be certain to include the following.

  • Your proper name, accost, SSN/EIN, and daytime phone number.

  • The tax year and tax render (for example, "2019 Form 1040") for which you're making this request.

Line 9

Subtract line 8 from line 7 and enter the result.

. This is an Image: caution.gif If the corporeality you owe on line 9 is greater than $l,000, you lot cannot file Form 9465 electronically. If the amount you owe on line 9 is greater than $50,000, you must complete Course 433-F, Drove Data Statement, and file it with this form. You can download Grade 433-F at IRS.gov/Forms. .

. This is an Image: caution.gif Generally, if the total corporeality y'all owe is greater than $25,000 but not more $50,000, you must either (1) complete lines 13a and 13b and agree to make payments by directly debit, or (2) check box 14 to make your payments by payroll deduction and attach a completed, signed Form 2159, Payroll Deduction Agreement. A payroll deduction agreement isn't available if you lot file Form 9465 electronically. .

Line 11a

Enter on line 11a the amount you tin pay each month. Make your payments as large as possible to limit interest and punishment charges. The charges volition continue to apply until you pay them in full. If you have an existing installment agreement, this corporeality should represent your full proposed monthly payment amount for all your liabilities. If no payment amount is listed on line 11a (or 11b), a payment will exist determined for you by dividing the residue due past 72 months.

Line 11b

If the amount on line 11a is less than the corporeality on line ten and you're able to increase your payment to an corporeality that is equal to or greater than the amount on line x, enter your revised monthly payment proposal on line 11b.

  • If the corporeality on line 11a is less than the amount on line 10 and you're unable to increase your payment to the corporeality on line ten, check the box below line 11b and consummate and attach Form 433-F.

  • If the amount on line 11a is equal to or greater than the corporeality on line x but the corporeality you owe (line 9) is greater than $25,000 but not more than $50,000, you must complete either line 13 or 14 if you lot don't want to consummate Form 433-F.

  • If you accept defaulted on an installment agreement within the final 12 months, the amount yous owe is greater than $25,000 just not more than $50,000, and the amount on line 11a (11b, if applicable) is less than the amount on line 10, you must complete Part Two on folio 2 of Form 9465.

  • If the amount on line ix is greater than $l,000, complete and attach Form 433-F.

Line 12

You tin choose the day of each month your payment is due. This tin exist on or after the 1st of the month, but no afterwards than the 28th of the month. For example, if your rent or mortgage payment is due on the 1st of the month, you may want to make your installment payments on the 15th. When we approve your request, we will tell you the month and solar day that your beginning payment is due.

If nosotros oasis't replied by the date you chose for your offset payment, yous tin transport the offset payment to the Internal Acquirement Service Center at the address shown earlier that applies to you. See Line 8 , earlier, for details on what to write on your payment.

Lines 13a, 13b, and 13c

To pay by directly debit from your checking account at a banking concern or other financial institution (such equally a mutual fund, brokerage firm, or credit union), fill in lines 13a and 13b. Check with your financial establishment to make certain that a straight debit is allowed and to get the correct routing and account numbers.

. This is an Image: taxtip.gif Making your payments by direct debit will help ensure that your payments are made timely and you don't default on this installment agreement. .

Low-income taxpayers who complete lines 13a and 13b will receive a waiver of their installment understanding user fees. Encounter User fee waivers and reimbursements , earlier, for more information.

Line 13a.

The routing number must exist nine digits. The first 2 digits of the routing number must be 01 through 12 or 21 through 32. Use a check to verify the routing number. On the sample check, the routing number is 250250025. But if your check is payable through a financial institution different from the one at which y'all have your checking business relationship, don't utilize the routing number on that cheque. Instead, contact your financial institution for the correct routing number.

Line 13b.

The account number can be up to 17 characters (both numbers and messages). Include hyphens but omit spaces and special symbols. Enter the number from left to right and exit any unused boxes bare. On the sample check, later, the account number is 20222086. Don't include the check number.

. This is an Image: caution.gif The directly debit from your checking account won't be approved unless you (and your spouse if filing a joint return) sign Form 9465. .

Sample Check—Lines 13a and 13b

. This is an Image: taxtip.gif The routing and account numbers may be in different places on your check. .

Line 13c.

Depression-income taxpayers who are unable to make electronic payments through a DDIA by providing their information on lines 13a and 13b are eligible to receive reimbursement of their installment agreement user fees. If you're a depression-income taxpayer and you checked the box in line 13c, your installment understanding user fee will exist reimbursed upon completion of your installment agreement. See User fee waivers and reimbursements , earlier, for more information.

If y'all don't cheque the box in line 13c (and don't provide the information on lines 13a and 13b), you lot're indicating that you're able but choosing not to brand electronic payments by establishing a DDIA. As such, your user fee is non eligible for reimbursement upon completion of your installment agreement.

Line 14

If you want to make your payments past payroll deduction, check the box on line xiv and attach a completed and signed Class 2159. Ask your employer to complete and sign the employer's portion of Form 2159.

. This is an Image: caution.gif If you choose to make your payments past payroll deduction, you won't be able to file Form 9465 electronically. .

Part II

If you take defaulted on an installment agreement within the last 12 months, the corporeality you lot owe is greater than $25,000 but not more than $fifty,000, and the corporeality on line 11a (line 11b, if applicable) is less than line x, complete Part Two on page two of Form 9465.

Lines 21 and 22

Complete lines 21 and 22 relating to income earned past your spouse if you are married and encounter either of the following weather condition.

  • You lot live with and share household expenses with your spouse. Even if only one spouse is liable for the taxes owed, the total household income and expenses are relevant in determining the liable spouse'south ability to pay the taxes owed.

  • You alive in a community belongings country. In a customs property state, the income of a not-liable spouse may be factored into the other spouse's power to pay the taxes owed.

Y'all should complete lines 21 and 22 whether your filing status is married filing jointly or married filing separately.

Instructions for Form 9465 - Notices

Privacy Act and Paperwork Reduction Act Detect.

Our legal right to ask for the information on this form is sections 6001, 6011, 6012(a), 6109, and 6159 and their regulations. Nosotros will use the information to process your request for an installment agreement. The reason nosotros need your name and social security number is to secure proper identification. Nosotros require this information to gain admission to the taxation data in our files and properly respond to your request. Yous aren't required to request an installment agreement. If you do request an installment agreement, you're required to provide the information requested on this class. Failure to provide this data may prevent processing your asking; providing false information may subject field you to fines or penalties.

You aren't required to provide the information requested on a form that is subject to the Paperwork Reduction Human action unless the form displays a valid OMB control number. Books or records relating to a class or its instructions must be retained equally long as their contents may become material in the administration of any Internal Revenue law. Generally, revenue enhancement returns and return information are confidential, every bit required past department 6103. However, nosotros may give this information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and possessions to carry out their revenue enhancement laws. We may too disclose this information to other countries under a taxation treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to gainsay terrorism.

The average time and expenses required to complete and file this form will vary depending on private circumstances. For the estimated averages, come across the instructions for your income taxation return.

If you lot accept suggestions for making this form simpler, we would exist happy to hear from you. See the instructions for your income tax return.