As of January 1, 2019, user fees will be $10 for tempered contracts reintroduced or restructured by an online payment contract (OPA). You must have decided to reinstate or reorganize the temperable contract through a takeover bid in order to qualify for the reduced usage fee. People with low incomes may, under certain conditions, be reimbursed. For more information, please see The requirements for amending or terminating a missed agreement. . If the total amount you owe is more than $25,000, but no more than $50,000, you must complete (1) lines 13a and 13b and agree to direct debit payments, i.e. (2) activate Box 14 to make your pay deduction payments and attach a completed and signed Form 2159. A salary deduction agreement is not available if you submit Form 9465 electronically. Low-income taxpayers who subscribe to lines 13a and 13b are waived user fees for staggered payments. For more information, please see user fee exemptions and refunds.
If you have taken an installment contract in the past 12 months, the amount you must exceed $25,000, but no more than $50,000, and the amount of line 11a (11b, if any) is less than the amount of line 10, you must complete Part II on page 2 of Form 9465. For more information on the IRS collection process and what to do if you are unable to pay your taxes in full, visit Pub. 594, The IRS Collection Process. For more information on the collection process, tax fees and the appeal of a collection decision, see IRS.gov/businesses/small-businesses-self-employed/collection-procedures-for-taxpayers-filing-and-or-paying-late. . A missed contract can be terminated if you provide substantially incomplete or inaccurate information in response to an IRS request for a financial update, or if you provide this information to get the missed agreement. For more information on what to do if your temperable contract is terminated, visit IRS.gov/CP523. Requirements for amending or terminating a tempered contract. You want to request an online payment plan, including a missed agreement (see online request for a payment agreement and other timelines, later); or if the total amount you owe does not exceed $50,000 (including all amounts you owe beforehand), you are not required to submit Form 9465; You can apply for an online payment contract for a reduced fee. For more information, see the online application of a payment contract and other payment plans. Reduced user fees for some tempered contracts. If you have suspended the staggered payment during the discharge period, you must resume payments due after April 15.
By approving your application, we agree that you can pay the tax you owe in monthly installments, instead of paying the full amount immediately. In return, you agree to pay your monthly payments without notice. You also agree to fulfill all your future tax obligations. This means that you must have enough sources or estimated taxes to ensure that your tax liability is fully paid for the coming years if you file your tax return on time. Your request for a missed agreement is rejected if no necessary tax return has been filed. Each refund is applied to the amount you owe. If your refund is applied to your balance, you must continue to make your regular monthly payment.