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Internal Revenue Service

Fill out Form 9465 online

Payment Plan Request

Form 9465 asks the IRS for a monthly payment plan (installment agreement) when you can't pay the full amount shown on your tax return or on an IRS notice. It is for individuals who owe income tax, certain civil penalties, employment taxes from a sole proprietorship that has closed, or an Affordable Care Act shared responsibility payment. You can send it with your return or by itself.

Fill out Form 9465Blank form from the IRS

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Edition
Rev. December 2026
Pages
1
Fillable fields
32
Checked against the IRS
November 8, 2026

GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file.

Who uses Form 9465

  • Individuals who owe income tax on Form 1040 or 1040-SR and can't pay it in full
  • Individuals who are or may be responsible for a civil penalty, such as the trust fund recovery penalty
  • Former sole proprietors who owe employment taxes (for example, from Form 941, 943 or 940) for a business that no longer operates
  • Individuals who still owe an Affordable Care Act shared responsibility payment

Before you start

  • Your tax return or the IRS notice that shows the amount you owe, plus details of any other balances due
  • Your social security number, and your spouse's if the request is for a joint return, in the order shown on the return
  • The name and EIN of your closed sole proprietorship, if the debt comes from that business
  • The amount you can pay each month and the day of the month you want to pay
  • Your checking account routing and account numbers, if you want to pay by direct debit
  • If you send the form by itself and pay something now, a check or money order payable to "United States Treasury"

How to fill out Form 9465

  1. Top of the form: forms and tax periods

    Under the heading "Long-Term Payment Plan Request", enter the form or forms the request is for, such as Form 1040 or Form 941. Then enter the tax years or periods involved. The form gives examples like "2023 and 2024" or a date range.

  2. Lines 1a and 1b: Names and address

    On line 1a, enter your name and SSN, and your spouse's name and SSN for a joint return, in the same order as on the return. Enter your current address. For a foreign address, put only the city on the city line and fill in the country, province or state, and postal code spaces below it; don't abbreviate the country name. Check line 1b if this address is new since you filed your last return.

  3. Lines 2 to 4: Business and phone numbers

    Line 2 is only for the name and EIN of a sole proprietorship business that is no longer operating. On lines 3 and 4, enter your home and work phone numbers and the best time for the IRS to call you at each.

  4. Lines 5 to 9: How much you owe

    On line 5, enter the total you owe as shown on your return or notice; it can cover more than one tax year. On line 6, enter any other balances due not shown on line 5, even if they are already in an existing payment plan. Line 7 is lines 5 and 6 added together. On line 8, enter any payment you are making with this request: with your return if you file them together, or as a check or money order attached to the form if you send it by itself (no cash). Line 9 is line 7 minus line 8.

  5. Lines 10 and 11: Monthly payment and due date

    On line 10, enter the amount you can pay each month. If you already have a payment plan, this should be your total proposed monthly payment for all your balances. If you leave line 10 blank, the IRS sets the payment by dividing line 9 by 72 months. On line 11, enter the day of the month you want to pay, no later than the 28th.

  6. Lines 12a to 12c: Direct debit

    To pay by direct debit from a checking account, enter the routing number (nine digits) on line 12a and the account number (up to 17 characters, with hyphens but no spaces or symbols, and without the check number) on line 12b. The authorization printed under these lines lets the U.S. Treasury and its Financial Agent take the monthly payment from that account. Low-income taxpayers who can't pay by direct debit check the box on line 12c. The instructions explain the user fee waiver and reimbursement rules for low-income taxpayers.

  7. Sign and date

    Sign and date the form. If the request is for a joint return, both spouses must sign. By signing, you allow the IRS to contact third parties and share your tax information with them to process the request and run the agreement, and you agree to the terms in the instructions if the request is approved.

After you fill it out

If you file Form 9465 with your tax return, attach it to the front of the return and send it to the address in your tax return instructions. If you already filed your return or are answering an IRS notice, mail Form 9465 by itself to the IRS service center address that applies to you in Part III (Where To File) of the instructions; it depends on where you live and on whether your return includes Schedule C, E or F. Check the current address on the official IRS page before you mail it. The IRS may ask for more information, such as a completed Form 433-F, and if it approves the request it sends a notice with the terms of the agreement and a request for the user fee.

Signing: The form must be signed and dated, and on a joint return both spouses must sign; the instructions say a direct debit will not be approved without your signature (and your spouse's on a joint return). The instructions do not say how to sign, so follow the IRS instructions for the way you send the form.

Watch out for

  • The instructions say not to use Form 9465 if you can pay in full within 180 days, if your business is still operating and owes employment or unemployment taxes, if you are in bankruptcy or have an offer in compromise under review or accepted, or if you want a payroll deduction plan (use Form 2159 for that).
  • Interest and any applicable penalties keep being charged on tax not paid by its due date until the balance is paid in full, even if the payment plan is approved.
  • The IRS will deny the request if any required tax returns have not been filed.
  • Any refund you are owed while the plan runs is applied to what you owe, and you still have to make your regular monthly payment.

Questions about Form 9465

Can I apply online instead of filing Form 9465?

If your balance is within the limit the IRS sets, you can apply through the Online Payment Agreement application at IRS.gov/OPA instead. The form and its instructions say the user fee is lower when you set up the plan that way. Check the current limit on the official IRS pages.

Is there a fee for a payment plan?

Yes. If the IRS approves the plan, it charges a user fee to set it up, and the amount depends on whether you use the online application and how you make your monthly payments. Low-income taxpayers may get a reduced fee, a waiver or a reimbursement if they meet the conditions in the instructions; check the current fees on the official IRS page.

What happens if I leave line 10 blank?

The form says that if no amount is entered on line 10, the IRS works out your monthly payment by dividing the balance on line 9 by 72 months.

Can my spouse and I file one request for a joint return?

Yes. Enter both names and SSNs on line 1a in the same order as on the return. Both spouses must sign the form.

What if I can't keep up with the payments?

The instructions say that if you miss payments or don't pay a later balance due on time, you are in default and the IRS may end the plan. You may be able to appeal before it is ended, and the IRS may then take collection action, such as a lien or levy, for the full amount.

Official information

Page text last reviewed November 7, 2026.

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