You can view the details of your current payment plan (type of agreement, due dates, and amount to be paid) by logging into the online payment agreement tool. Persons authorized for this type of agreement must undergo a financial review every two years. If your financial situation changes, your agreement may be modified or terminated. If, in the last 12 months, you have fallen behind with a instalment payment contract, the amount you owe is more than USD 25,000 but not more than USD 50,000, and the amount on line 11a (11b, if applicable) is less than that of line 10, you must complete Part II on page 2 of Form 9465. You are entitled to a guaranteed instalment payment agreement if the tax you owed does not exceed $10,000 and: For instalment payment agreements that are on or after the 10th. The IRS will waive user fees or reimburse them if certain conditions are met. If you are a low-income taxpayer and agree to make electronic payments through a debit instrument by entering into a debit agreement (DDIA), the IRS waives the fee for using the instalment payment agreement. See lines 13a, 13b and 13c, later, for more details. If you are a low-income taxpayer and cannot make electronic payments through a debit instrument by entering into a DDIA, the IRS reimburses the user fee you paid for the instalment payment agreement after the instalment agreement was entered into. For more information, see line 13c below. With an optimized agreement, you can qualify for an automatic payment plan without providing additional financial information. This program, sometimes referred to as the Fresh Start program, is available to taxpayers who owe less than $50,000 and can pay their assets in full within 72 months.
You must make a minimum monthly payment of $25 or the total balance with penalties and interest divided by 50, whichever is greater. . If you make your payments by direct debit, you can ensure that your payments are made in a timely manner and that you will not find yourself in default with this instalment payment contract. . The only payment option that qualifies the low-income taxable person to waive the fee for the use of the temperance agreement is his or her consent to make electronic payments through a debit instrument by entering into a DDIA. . . .