The IRS uses user fees to cover the cost of processing instalment payment contracts. Therefore, if you need a payment plan or instalment payment agreement to pay your credit to the IRS, check out IRS.gov/OPA to get started. Option 1: Payment by direct debit (automatic monthly payments from your checking account). Also known as a Direct Debit Instalment Payment Agreement (DDIA). If you cannot review an existing instalment payment agreement online, call us at 800-829-1040 (individually) or 800-829-4933 (business). If you have received a notice of delay and are unable to make changes online, follow the instructions in the letter and contact us immediately. The waiver or refund of user fees applies only to taxpayers with adjusted gross income, as for the last year for which such information is available, at or less than 250% of the current federal poverty line (low-income taxpayers) who enter into long-term payment plans (instalment payment agreements) on or after April 10, 2018. Apply online via the online payment agreement tool or apply by phone, mail or in person at an irS-Walk-in office by filing Form 9465, Application for Instalment Payment Agreement. If you owe less than $10,000 to the IRS, your payment plan is usually approved automatically as a “guaranteed” installment payment agreement.
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