If you have suspended the staggered payment during the discharge period, you must resume payments due after April 15. If you enter into a temperance contract that is not paid by direct debit, you can pay a reduced fee of $43 or a refund of your expenses if you are a low-income taxpayer, as defined below. See then The user tax exemption and refunds. The IRS will let you know if you qualify for the fee reduction. If the IRS does not say that you are eligible for the tax reduction, you can require the IRS to include you for “low-income” status with Form 13844, which requires a reduced user fee for temperance contracts. Note: Installation costs may be higher if you request a payment plan by phone, post or in person. More information about other payment options and fees. The IRS does not approve your payment agreement if you have not yet filed all your tax returns. You need to be up to date before requesting a monthly payment plan. Apply online via the online or telephone, post or in-person payment agreement tool at an IRS office by filing Form 9465, a rat-tempered contract application.
Form 9465 contains additional text on paying the tax and providing up-to-date financial information upon request. For more information, please see The requirements for amending or terminating a missed agreement. If you apply for a deduction agreement with Form 2159, your user fees are $225. If you are a low-income taxpayer, you will later find additional information in reducing payment contract user fees. You can also request a missed contract over the phone. Just call the IRS at 1-800-829-1040. They send you the necessary paperwork to fill out. Your specific tax situation determines the payment options available to you.
Payment options include full payment, a short-term payment schedule (payment in 120 days or less) or a long-term payment plan (term contract) (payment over 120 days). For temperate contracts entered into by adjusted gross income taxpayers, the IRS will waive user fees for the last available tax year, which is equal to or less than 250% of the federal poverty guidelines, or reimburse them if certain conditions are met. For more information, you will later find user fee exemptions and refunds. If you can pay the full amount you owe within 120 days, you can avoid paying the fees for setting up a temperance contract. You can request a short-term payment schedule if you can pay the full amount within 120 days using the IRS.gov/OPA takeover app or by calling the IRS at 800-829-1040. Online application for a missed tempé agreement and other payment schedules. You will be charged interest and a late penalty for each tax that is not paid until the due date, even if your request for payment is accepted in installments. Interest and all applicable penalties are collected until the balance is paid in full. For more information, see theme 653, IRS communications and invoices, penalties and interest charges at IRS.gov/TaxTopics/TC653. To limit interest and penalties, submit your tax return on time and pay as much as possible with your tax return or communication. All payments received under the Miss Temper Agreement will be applied to your account in the best interest of the United States. You are entitled to a guaranteed catch-up contract if the tax you owe does not exceed $10,000 and: use Form 9465 to request payment in monthly installments (payment plan) if you cannot pay the full amount you indicated on your tax return (or on a notice we sent you).