How to fill out Form 9465

Who needs this form

Use Form 9465 if you are an individual who cannot pay in full what you owe on Form 1040 or 1040-SR, a trust fund recovery penalty, or employment taxes of a sole proprietorship that has closed. You can send it with your return or after you get a bill.

You may not need it:

• If you owe $50,000 or less, apply with the Online Payment Agreement tool. The user fee is lower online.
• If you can pay in full within 180 days, call 800-829-1040 instead and avoid the user fee.
• If your business is still operating and owes employment or unemployment taxes, call the number on your latest notice.
• If you are in bankruptcy or have an offer in compromise pending, do not file it; call 800-829-1040.

Setup fees for a new long-term plan, from the IRS payment plans page read on 2026-10-23 (they depend on how you apply and pay, and change from time to time; the Form 9465 instructions, Rev. 07/2024, still show $22 for direct debit online): $29 online or $107 on Form 9465 with direct debit; $69 online or $178 on Form 9465 with any other payment method; $178 for payroll deduction. Low-income taxpayers pay a reduced $43 fee, and theirs is waived with direct debit.

See also our guide to setting up an IRS payment plan.

What to have ready

• The tax form and years you owe for, and the amounts from your return or notices.
• Your name, SSN and current address, and your spouse's name and SSN for a joint return.
• The monthly amount you can pay and the day of the month you want to pay.
• For direct debit, your bank's routing number and your checking account number.
• If you owe more than $50,000, or cannot pay the minimum the form works out, a completed Form 433-F.

Step by step

1. Name the tax and the years Part I

   At the top of Part I, enter the form you owe on (for example Form 1040 or Form 941) and the tax years or periods involved.

2. Enter your name and address Line 1a and Line 1b

   Write your name and SSN, and your spouse's for a joint return, in the same order as on the return. Add your current address; for a foreign address put only the city on the city line and the country in full below. Check Line 1b if the address is new since your last return.

3. Add a closed business, if any Line 2

   Only for a business that no longer operates: its name and EIN. Leave it blank otherwise.

4. Give your phone numbers Line 3 and Line 4

   Enter your home and work numbers and the best time for the IRS to call.

5. Add up what you owe Line 5 to Line 7

   Line 5 is the total on your return or notices, across all the years you list. Line 6 is any other balance not on line 5, even if it is already in an installment agreement. Line 7 is the sum.

6. Subtract any payment you send now Line 8 and Line 9

   Pay as much as you can with the request. If you file with your return, pay with the return; if you file the form alone, attach a check or money order to "United States Treasury" with your name, address, SSN, phone and the tax year and form, such as "2024 Form 1040". Line 9 is line 7 minus line 8.

7. Work out the 72-month amount Line 10

   Divide line 9 by 72.0. That is the smallest monthly payment that clears the balance in 72 months.

8. Choose your monthly payment Line 11a and Line 11b

   On Line 11a, enter what you can pay each month, as much as possible. If you leave it blank, the IRS divides line 9 by 72. If line 11a is less than line 10 and you can raise it, enter the higher amount on Line 11b. If you cannot reach line 10, check the box on line 11b and attach Form 433-F. Attach Form 433-F too if line 9 is over $50,000.

9. Pick the payment day Line 12

   Choose a day from the 1st to the 28th. If you have not heard from the IRS by then, make the first payment anyway.

10. Set up direct debit or payroll deduction Line 13 and Line 14

    For direct debit, enter the 9-digit routing number and your account number on Line 13a and Line 13b. If you owe more than $25,000 but not more than $50,000 and do not attach Form 433-F, you generally must choose direct debit or payroll deduction. Low-income taxpayers who cannot pay electronically check Line 13c to have the fee reimbursed when the agreement is completed. For payroll deduction, check Line 14 and attach a completed and signed Form 2159.

11. Sign and date

    Sign and date the form; for a joint return, both spouses sign. Direct debit is not approved without the signatures. By signing, you agree to the terms in the instructions if the IRS approves the request.

12. Complete Part II only if it applies Part II

    Fill in lines 15 to 27 only if you defaulted on an installment agreement in the past 12 months, you owe more than $25,000 but not more than $50,000, and your payment on line 11a or 11b is less than line 10. Lines 21 and 22 are for your spouse's pay if you live together and share expenses, or live in a community property state.

Common mistakes

Where it goes

With your return. Attach Form 9465 to the front of the return and send both to the address in your return's instructions.

On its own (return already filed, or answering a notice), mail it to the address for where you live. Use the first list if your return does not include Schedule C, E or F, and the second if it does.

Without Schedule C, E or F:

• Alaska, Arizona, Colorado, Connecticut, Delaware, District of Columbia, Hawaii, Idaho, Illinois, Maine, Maryland, Massachusetts, Montana, Nevada, New Hampshire, New Jersey, New Mexico, North Dakota, Oregon, Rhode Island, South 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, Stop 74, Doraville, GA 30362.
• Arkansas, California, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, New York, Ohio, Oklahoma, Pennsylvania, West Virginia: Department of the Treasury, Internal Revenue Service, Stop P-4 5000, Kansas City, MO 64999-0250.

With Schedule C, E or F:

• Connecticut, Maine, Massachusetts, New Hampshire, New York, Rhode Island, Vermont: Department of the Treasury, Internal Revenue Service, P.O. Box 480, Stop 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 Revenue 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.
• Delaware, District of Columbia, Florida, Maryland, North Carolina, South Carolina, Virginia: Department of the Treasury, Internal Revenue Service, Stop 4-N31.142, Philadelphia, PA 19255-0030.

Outside the 50 states (a foreign country, a U.S. territory, an APO or FPO address, Form 2555 or 4563 filers, dual-status aliens): Department of the Treasury, Internal Revenue Service, 3651 South I-H 35, 5501AUSC, Austin, TX 78741. Bona fide residents of the U.S. territories should check Pub. 570 first.