Instructions for Form 9465 PDF

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Instructions for Form 9465
Department of the Treasury
Internal Revenue Service

(Rev. July 2024)
Installment Agreement Request
(For use with Form 9465 (Rev. September 2020))
Section references are to the Internal Revenue Code installment agreement, later, for more information. In
unless otherwise noted. certain circumstances, you can have longer to pay or you
can establish an agreement for an amount that is less than
Future Developments the amount of tax you owe.
For the latest developments related to Form 9465 and its
instructions, such as legislation enacted after they were However, before requesting a payment plan, you should
published, go to IRS.gov/Form9465. consider other alternatives, such as getting a bank loan or
using available credit, which may be less costly. If you
What's New have any questions about this request, call 800-829-1040.
Reduction in user fees for certain installment agree- Who should use this form? Use Form 9465 if you’re an
ments. New installment agreement fees are effective July individual:
1, 2024. See Installment agreement user fees, later, for
more information. • Who owes income tax on Form 1040 or 1040-SR;
• Who is or may be responsible for a trust fund recovery
Reminders penalty;
• Who owes employment taxes (for example, as reported
User fees for certain reinstated or restructured in- on Forms 941, 943, or 940) related to a sole proprietor
stallment agreements. The user fee is $10 for business that is no longer in operation; or
installment agreements reinstated or restructured through • Who owes an individual shared responsibility payment
an online payment agreement (OPA). You must have under the Affordable Care Act (this payment isn’t
established the reinstatement or restructuring of the assessed for months beginning after December 31,
installment agreement through an OPA to qualify for the 2018). See section 5000A.
reduced user fee. Low-income taxpayers may be
reimbursed this fee under certain conditions. See Who should not use this form? Don’t use Form 9465 if:
Requests to modify or terminate an installment
agreement, later. • You can pay the full amount you owe within 180 days (if
you plan to pay the taxes, interest, and penalties due in full
Apply online at reduced fee. If the total amount you within 180 days, you can save the cost of the user
owe isn't more than $50,000 (including any amounts you fee—see Can you pay in full within 180 days? next);
owe from prior years), you may not need to file Form 9465; • You want to request a payment plan online, including an
you can request an installment agreement online for a installment agreement (see Applying online for an
reduced fee. For more information, see Applying online for installment agreement and other payment plans, later); or
an installment agreement and other payment plans, later. • Your business is still operating and owes employment or
Waiver and reimbursement of user fees for low-in- unemployment taxes. Instead, call the telephone number
come taxpayers. For installment agreements entered on your most recent notice to request an installment
into by taxpayers with adjusted gross income, for the most agreement.
recent tax year available, at or below 250% of the federal Can you pay in full within 180 days? If you can pay the
poverty guidelines, the IRS will waive or reimburse user full amount you owe within 180 days, you can avoid paying
fees if certain conditions are met. For details, see the fee to set up an installment agreement by calling the
Low-income taxpayer user fee waivers and IRS at 800-829-1040. If you owe $100,000 or less, you
reimbursements, later. can apply for a short-term payment plan, if you can pay in
Financial statement may be required. See Line 11b, full within 180 days, by using the OPA application at
later, for more information about when a Form 433-F is IRS.gov/OPA.
required. A Form 433-F, Collection Information Statement, Applying online for an installment agreement and
may be downloaded at IRS.gov/Forms-Instructions. other payment plans. If your balance due isn’t more
than $50,000, you can apply online for a payment plan
General Instructions instead of filing Form 9465. To do that, go to IRS.gov/OPA.
If you establish your installment agreement using the OPA
Purpose of Form application, the user fee that you pay will be lower than it
would be otherwise.
Use Form 9465 to request a monthly installment
agreement (payment plan) if you can’t pay the full amount Guaranteed installment agreement. You’re eligible for
you owe shown on your tax return (or on a notice we sent a guaranteed installment agreement if the tax you owe
you). Most installment agreements meet our streamlined isn’t more than $10,000 and:
installment agreement criteria. See Streamlined • During the past 5 tax years, you (and your spouse if
filing a joint return) have timely filed all income tax returns

Apr 18, 2024 Cat. No. 58607N
and paid any income tax due, and haven’t entered into an Note. When you request an installment agreement, with
installment agreement for the payment of income tax; certain exceptions the IRS is generally prohibited from
• You agree to pay the full amount you owe within 3 years levying and the IRS's time to collect is suspended or
and to comply with the tax laws while the agreement is in prolonged while the installment agreement is pending.
effect; and See IRS.gov/filing/time-irs-can-collect-tax and Tax Topic
• You’re financially unable to pay the liability in full when No. 202, Tax Payment Options, at IRS.gov/TaxTopics/
due. TC202 for additional information.
Streamlined installment agreement. Generally, you're After approving your request. Each month, we will
eligible for a streamlined installment agreement if: send you a notice showing the remaining amount you
• Your assessed tax liability is $25,000 or less (for an owe, and the due date and amount of your next payment.
individual, in-business with income tax only, or an But if you choose to have your payments automatically
out-of-business taxpayer); or withdrawn from your checking account (also known as a
• Your assessed tax liability is $25,001 to $50,000 (for an direct debit), you won’t receive a notice. Your checking
individual or an out-of-business sole proprietorship) and account statement is your record of payment. We will send
you agree to pay by direct debit or payroll deduction. you an annual statement showing the amount you owed at
the beginning of the year, all payments made during the
Your proposed payment amount must pay in full the
year, and the amount you owe at the end of the year.
assessed tax liability within 72 months or satisfy the
liability in full by the Collection Statute Expiration Date By approving your request, we agree to let you pay the
(CSED), whichever is less. The CSED is normally 10 tax you owe in monthly installments instead of
years from the date of the assessment. However, it may immediately paying the amount in full. In return, you agree
be suspended or extended for various reasons. For more to make your monthly payments on time. You also agree to
information on the CSED, go to IRS.gov/filing/time-irs-can- meet all your future tax obligations. This means that you
collect-tax. must have enough withholding or estimated tax payments
Generally, a streamlined installment agreement does so that your tax obligation for future years is paid in full
not require a financial statement or a Notice of Federal Tax when you timely file your return. Your request for an
Lien to be filed. installment agreement will be denied if any required tax
returns haven’t been filed. Any refund will be applied
Partial payment installment agreement (PPIA). An
against the amount you owe even if you have an
installment agreement that will not pay in full the entire
installment agreement. If your refund is applied to your
balance before the CSED is called a PPIA. You will be
balance, you’re still required to make your regular monthly
required to complete a financial statement and provide
installment payment.
supporting financial information for a PPIA. If a PPIA is
approved, your agreement is subject to future reviews to Installment agreement user fees. We charge a user
confirm if your financial situation has changed. You may fee to set up an installment agreement. The amount of the
be required to provide a new financial statement and user fee can vary depending on whether you use the
supporting financial information during this review. The online payment application and how you propose to make
financial information you provide may result in a reduction, your monthly payments. For details, see the table below
an increase, or no change to your monthly installment with the fees in effect as of July 1, 2024.
agreement amount.
More on types of installment agreements and pay- Applicable Fee
ment options. For more information about types of Payment Method Using the online Not using the online
installment agreements, see Tax Topic No. 202, Tax payment application payment application
Payment Options, at IRS.gov/TaxTopics/TC202. Also go to Direct debit $22* $107*
IRS.gov/Payments for more information on payment
Check, money order, $69* $178*
options.
credit card, or debit
Bankruptcy or offer in compromise. If you’re in card
bankruptcy or have a pending or accepted offer in * Low-income taxpayers should see Low-income taxpayer reduced
compromise, don’t file this form. Instead, call installment agreement user fee and Low-income taxpayer user fee waivers
800-829-1040 to get the number of your local IRS and reimbursements, later.
Insolvency function for bankruptcy or to get the number of
the office to contact regarding your offer in compromise.
How the Installment Agreement Note. If you request a payroll deduction agreement using
Form 2159, Payroll Deduction Agreement, your user fee
Works will be $178 beginning July 1, 2024. If you’re a low-income
Requesting an installment agreement. We will usually taxpayer, see Low-income taxpayer reduced installment
let you know within 30 days after we receive your request agreement user fee next for more details.
whether it is approved or denied. However, if this request
Low-income taxpayer reduced installment agreement
is for tax due on a return you filed after March 31, it may
user fee. If you establish an installment agreement that is
take us longer than 30 days to reply. If we approve your
not paid by direct debit, you may qualify to pay a reduced
request, we will send you a notice detailing the terms of
fee of $43 or for a reimbursement of your fee if you are a
your agreement and requesting a user fee.
low-income taxpayer, as defined below. See Low-income

2 Instructions for Form 9465 (Rev. 7-2024)
taxpayer user fee waivers and reimbursements next. The Payment methods. You can make your payments by
IRS will let you know whether you qualify for the reduced direct debit, check or money order, credit card, debit card,
fee. If the IRS doesn’t say you qualify for the reduced fee, or one of the other accepted payment methods. To be
you can request that the IRS consider you for charged a lower fee, you may want to set up an OPA
“low-income” status using Form 13844, Application For and/or agree to make your payments by direct debit. For
Reduced User Fee For Installment Agreements. more information on the accepted payment methods, go
Low-income taxpayer user fee waivers and reim- to IRS.gov/Payments, see your tax return instructions, or
bursements. For installment agreements entered into on call 800-829-1040.
or after April 10, 2018, by low-income taxpayers, defined Requests to modify or terminate an installment
next, the IRS will waive or reimburse the user fees if agreement. After an installment agreement is approved,
certain conditions are met. If you’re a low-income taxpayer you may submit a request to modify or terminate your
and you agree to make electronic payments through a installment agreement. You may modify your payment
debit instrument by entering into a direct debit installment amount or due date by going to IRS.gov/OPA. You may
agreement (DDIA), the IRS will waive the user fees for the also call 800-829-1040 to modify or terminate your
installment agreement. See Lines 13a, 13b, and 13c, later, agreement.
for further details. If you’re a low-income taxpayer and
Generally, the fee is $89 to modify your installment
you’re unable to make electronic payments through a debit
agreement ($43 if you are a low-income taxpayer).
instrument by entering into a DDIA, the IRS will reimburse
However, the user fee is $10 for installment agreements
the reduced $43 user fee that you paid for the installment
reinstated or restructured through an OPA. This user fee
agreement upon completion of the installment agreement.
applies only if the reinstatement or restructuring of the
See Line 13c, later, for more details.
installment agreement is completed through an OPA.
Definition of low-income taxpayer. A low-income
taxpayer is a taxpayer with adjusted gross income, for the The IRS will waive or reimburse the fee for low-income
most recent tax year available, at or below 250% of the taxpayers if certain conditions are met. See Low-income
federal poverty guidelines. For more information on how to taxpayer user fee waivers and reimbursements, earlier.
determine if your adjusted gross income is at or below By approving your request, we agree to let you pay the
250% of the federal poverty guidelines, see the tax you owe in monthly installments instead of
instructions for Form 13844. immediately paying the amount in full. In return, you agree
to make your monthly payments on time. You agree to
The only payment option that will qualify the
provide updated financial information when requested.
! low-income taxpayer for a waiver of the installment
CAUTION agreement user fee is their agreement to make You also agree to meet all your future tax obligations.
electronic payments through a debit instrument by This means that you must have enough withholding or
entering into a DDIA. See Lines 13a, 13b, and 13c, later, estimated tax payments so that your tax obligation for
for more details. future years is paid in full when payment is due. And you
agree to timely file your return.
Other costs. You will be charged interest and a late What happens if the taxpayer doesn’t comply with
payment penalty on any tax not paid by its due date, even the terms of the installment agreement? If you don’t
if your request to pay in installments is granted. Interest make your payments on time or don’t timely pay a balance
and any applicable penalties will be charged until the due on a return you file later, you will be in default on your
balance is paid in full. But see Topic 653, IRS Notices and agreement and we may terminate the agreement. Before
Bills, Penalties, and Interest Charges, at IRS.gov/ we terminate the agreement, you may be entitled to file an
TaxTopics/TC653 for additional information. To limit appeal under the Collection Appeals Program (CAP). We
interest and penalty charges, file your return on time and may take enforcement actions, such as filing an NFTL or
pay as much of the tax as possible with your return or issuing an IRS levy, to collect the entire amount you owe.
notice. All payments received under the installment To ensure that your payments are made timely, you should
agreement will be applied to your account in the best consider making them by direct debit. See Lines 13a, 13b,
interests of the United States. and 13c, later.
What happens if the taxpayer owes a shared respon- An installment agreement may be terminated if
sibility payment (SRP)? The SRP amount that you owe you provide materially incomplete or inaccurate
is the assessed payment for not having minimum essential !
CAUTION information in response to an IRS request for a
health coverage for you and, if applicable, your financial update or if you provide such information to
dependents per section 5000A. The SRP isn’t assessed obtain the installment agreement. For more information
for months beginning after December 31, 2018. However, about what you need to do if your installment agreement is
even after that date, you may continue to owe the SRP terminated, go to IRS.gov/CP523.
assessed for months that began before December 31,
2018. The SRP amount that you owe isn’t subject to
penalties or to Notice of Federal Tax Lien (NFTL) or levy Note. We may have filed an NFTL against your property.
enforcement actions. However, interest will continue to If so, you may be able to get the notice of lien withdrawn.
accrue until you pay the total SRP balance due. We may To learn more about lien withdrawals and to see if you
apply your federal tax refunds to the SRP amount that you qualify, go to IRS.gov/businesses/small-businesses-self-
owe until it’s paid in full. employed/understanding-a-federal-tax-lien.

Instructions for Form 9465 (Rev. 7-2024) 3
An NFTL may be filed to protect the government’s
For all taxpayers except those filing Form 1040 or 1040-SR with
! interests until you pay in full. However, an NFTL Schedule(s) C, E, or F for any tax year for which this installment
CAUTION generally isn’t filed with a guaranteed installment
agreement is being requested
agreement or streamlined installment agreement, but can
IF you live in . . . THEN use this address . . .
be in certain situations. We won’t file an NFTL for the
individual shared responsibility payment under the Alaska, Arizona, Colorado,
Affordable Care Act. Connecticut, Delaware, District of
Columbia, Hawaii, Idaho, Illinois,
Department of the Treasury
You may be entitled to file an appeal through the CAP Maine, Maryland, Massachusetts,
Internal Revenue Service
before and after the NFTL is filed. You are entitled to file Montana, Nevada, New
310 Lowell St.
an appeal regarding an NFTL filing through Collection Due Hampshire, New Jersey, New
Stop 830
Mexico, North Dakota, Oregon,
Process (CDP) only for the first filing of an NFTL for the Andover, MA 01810
Rhode Island, South Dakota,
unpaid tax liabilities shown on that NFTL. Tennessee, Utah, Vermont,
IRS collection process and taxpayer rights. For Washington, Wisconsin, Wyoming
additional information on the IRS collection process and Alabama, Florida, Georgia, Department of the Treasury
what to do if you cannot pay your taxes in full, see Pub. Kentucky, Louisiana, Mississippi, Internal Revenue Service
594, The IRS Collection Process. You can find more North Carolina, South Carolina, P.O. Box 47421
information about the collection process, taxpayer rights, Texas, Virginia Stop 74
and appealing a collection decision at IRS.gov/ Doraville, GA 30362
businesses/small-businesses-self-employed/collection- Arkansas, California, Indiana,
Department of the Treasury
procedures-for-taxpayers-filing-and-or-paying-late. Iowa, Kansas, Michigan,
Internal Revenue Service
Minnesota, Missouri, Nebraska,
Taxpayer Advocate Service (TAS). TAS is an New York, Ohio, Oklahoma,
Stop P-4 5000
independent organization within the IRS that helps Kansas City, MO 64999-0250
Pennsylvania, West Virginia
taxpayers and protects taxpayer rights. TAS strives to
ensure that every taxpayer is treated fairly and that you
know and understand your rights under the Taxpayer Bill
of Rights. TAS can help you if your tax problem is causing For taxpayers filing Form 1040 or 1040-SR with Schedule(s) C,
a financial difficulty; you've tried and been unable to E, or F for any tax year for which this installment agreement is
resolve your issue with the IRS; or you believe an IRS being requested
system, process, or procedure isn’t working as it should. IF you live in . . . THEN use this address . . .
The service is free. Your local advocate’s number is at
TaxpayerAdvocate.IRS.gov/Contact-Us and in your local Connecticut, Maine, Department of the Treasury
Massachusetts, New Hampshire, Internal Revenue Service
directory. You can also call TAS toll free at 877-777-4778.
New York, Rhode Island, Vermont P.O. Box 480
For more information about TAS and your rights under the Stop 660
Taxpayer Bill of Rights, go to TaxpayerAdvocate.IRS.gov. Holtsville, NY 11742-0480
Where To File Alabama, Arkansas, Georgia,
Illinois, Indiana, Iowa, Kansas,
Attach Form 9465 to the front of your return and send it to Kentucky, Louisiana, Michigan, Department of the Treasury
the address shown in your tax return booklet. If you have Minnesota, Mississippi, Missouri, Internal Revenue Service
already filed your return or you’re filing this form in Nebraska, New Jersey, North P.O. Box 69
response to a notice, file Form 9465 by itself with the Dakota, Ohio, Oklahoma, Stop 811
Internal Revenue Service Center using the address in the Pennsylvania, South Dakota, Memphis, TN 38101-0069
table below that applies to you. Tennessee, Texas, West Virginia,
Wisconsin
Alaska, Arizona, California, Department of the Treasury
Colorado, Hawaii, Idaho, Internal Revenue Service
Montana, Nevada, New Mexico, P.O. Box 9941
Oregon, Utah, Washington, Stop 5500
Wyoming Ogden, UT 84409
District of Columbia, Delaware, Department of the Treasury
Florida, Maryland, North Carolina, Internal Revenue Service
South Carolina, Virginia Stop 4-N31.142
Philadelphia, PA 19255-0030

4 Instructions for Form 9465 (Rev. 7-2024)
“United States Treasury.” Don’t send cash. Be sure to
For all taxpayers living outside the 50 states, for any tax year for
which the installment agreement is being requested
include the following.
• Your name, address, SSN/EIN, and daytime phone
IF you live in . . . THEN use this address . . . number.
A foreign country, U.S. territory*, Department of the Treasury • The tax year and tax return (for example, “2023 Form
or use an APO or FPO address, Internal Revenue Service 1040”) for which you’re making this request.
or file Form 2555 or 4563, or are a 3651 South I-H 35
dual-status alien 5501AUSC Line 9
Austin, TX 78741
Subtract line 8 from line 7 and enter the result.
* For all taxpayers who are bona fide residents of American Samoa, Puerto
Rico, Guam, the U.S. Virgin Islands, or the Northern Mariana Islands, see
Generally, to qualify for a streamlined installment
Pub. 570, Tax Guide for Individuals With Income From U.S. Territories. ! agreement, if the total amount you owe is greater
CAUTION than $25,000 but not more than $50,000, you

must either (1) complete lines 13a and 13b and agree to
make payments by direct debit; or (2) check box 14 to
Specific Instructions make your payments by payroll deduction and attach a
completed, signed Form 2159.
Part I If the total amount you owe isn’t more than
Line 1a TIP $50,000 (including any amounts you owe from
prior years), you don’t need to file Form 9465; you
If you’re making this request for a joint tax return, show the can request an installment agreement online. For more
names and social security numbers (SSNs) in the same information, see Applying online for an installment
order as they appear on your tax return. agreement and other payment plans, earlier.
If you have a foreign address, enter the city name on
the appropriate line. Don’t enter any other information on Line 11a
that line, but also complete the spaces below that line. Enter on line 11a the amount you can pay each month.
Don’t abbreviate the country name. Follow the country’s Make your payments as large as possible to limit interest
practice for entering the postal code and the name of the and penalty charges. The charges will continue to accrue
province, county, or state. until you pay them in full. If you have an existing
installment agreement, this amount should represent your
Line 1b total proposed monthly payment amount for all your
If the address you provided on line 1a is new since you liabilities. If no payment amount is listed on line 11a (or
filed your last tax return, check the box on line 1b. 11b), a payment will be determined for you by dividing the
balance due by 72 months. If the proposed payment
Line 2 amount entered does not pay in full the amount of tax
Show the name and employer identification number (EIN) owed by the CSED, your request may be considered for a
of your business (which must no longer be operating). PPIA. See Partial payment installment agreement, earlier,
for more information.
Line 5
Enter the total amount you owe as shown on your tax After we review your completed form, we may contact
return(s) or notice(s). The amount you owe could include you for additional information. For example, we may
amounts from more than 1 tax year. request a Form 433-F to be completed.

Line 6 Line 11b
If you have additional balances due that are not reflected Follow the steps in the bullet below that applies to you.
on line 5, list the total here (even if they are included in an • If the amount on line 11a is less than the amount on
existing installment agreement). Any adjustments or other line 10 and you’re able to increase your payment to an
charges that are not reported on a tax return or notice amount that is equal to or greater than the amount on
should be listed on this line. line 10, enter your revised monthly payment proposal on
line 11b.
Line 7 • If the amount on line 11a is less than the amount on
line 10 and you’re unable to increase your payment to the
Add lines 5 and 6 and enter the result.
amount on line 10, check the box below the line 11b entry
Line 8 line and complete and attach Form 433-F.
Even if you can’t pay the full amount you owe now, you
• If the amount on line 11a (or 11b, if applicable) is equal
to or greater than the amount on line 10 but the amount
should pay as much as possible to limit the penalty and
you owe (line 9) is greater than $25,000 but not more than
interest charges. If you’re filing this form with your tax
$50,000, you must complete either line 13 or 14 if you
return, make the payment with your return. For details on
don’t want to complete Form 433-F.
how to pay, see your tax return instructions.
• If you have defaulted on an installment agreement
If you’re filing this form by itself, such as in response to within the last 12 months, the amount you owe is greater
a notice, attach a check or money order made payable to than $25,000 but not more than $50,000, and the amount

Instructions for Form 9465 (Rev. 7-2024) 5
on line 11a (11b, if applicable) is less than the amount on Sample Check—Lines 13a and 13b
line 10, you must complete Part II on page 2 of Form 9465. Paul Maple 1234
• If the amount on line 9 is greater than $50,000, Roberta Maple
123 Pear Lane
SAMPLE 15-0000/0000

complete and attach Form 433-F. Anyplace, VA 20000

Line 12 PAY TO THE
ORDER OF
Routing Account
$

You can choose the day of each month your payment is number number DOLLARS

due. This can be on or after the 1st of the month, but no ANYPLACE BANK
(line 13a) (line 13b)
Don’t include
later than the 28th of the month. For example, if your rent
Anyplace, VA 20000
the check number.
or mortgage payment is due on the 1st of the month, you
For

may want to make your installment payments on the 15th. |:250250025 | :202020"'86". 1234

When we approve your request, we will tell you the month
and day that your first payment is due. The routing and account numbers may be in
TIP different places on your check.
If we haven’t replied by the date you chose for your first
payment, you can send the first payment to the Internal
Revenue Service Center at the address shown earlier that Line 13c. Low-income taxpayers who are unable to make
applies to you. See Line 8, earlier, for details on what to electronic payments through a DDIA by providing their
write on your payment. Or you can submit this payment information on lines 13a and 13b are eligible to receive
electronically. Go to IRS.gov/Payments for payment reimbursement of their installment agreement user fees. If
options. you’re a low-income taxpayer and you checked the box on
line 13c, your installment agreement user fee will be
Lines 13a, 13b, and 13c reimbursed upon completion of your installment
To pay by direct debit from your checking account at a agreement. See Low-income taxpayer user fee waivers
bank or other financial institution (such as a mutual fund, and reimbursements, earlier, for more information.
brokerage firm, or credit union), fill in lines 13a and 13b. If you don’t check the box on line 13c (and don’t
Check with your financial institution to make sure that a provide the information on lines 13a and 13b), you’re
direct debit is allowed and to get the correct routing and indicating that you’re able but choosing not to make
account numbers. electronic payments by establishing a DDIA. As such, your
Making your payments by direct debit will help user fee is not eligible for reimbursement upon completion
of your installment agreement.
TIP ensure that your payments are made timely and
you don’t default on this installment agreement. Line 14
Low-income taxpayers who complete lines 13a and If you want to make your payments by payroll deduction,
13b will receive a waiver of their installment agreement check the box on line 14 and attach a completed and
user fees. See Low-income taxpayer user fee waivers and signed Form 2159. Ask your employer to complete and
reimbursements, earlier, for more information. sign the employer’s portion of your Form 2159.

Line 13a. The routing number must be nine digits. The Part II
first two digits of the routing number must be 01 through If you have defaulted on an installment agreement within
12 or 21 through 32. Use a check to verify the routing the last 12 months, the amount you owe is greater than
number. On the Sample Check, later, the routing number $25,000 but not more than $50,000, and the amount on
is 250250025. But, if your check is payable through a line 11a (line 11b, if applicable) is less than line 10,
financial institution different from the one at which you complete Part II on page 2 of Form 9465.
have your checking account, don’t use the routing number
on that check. Instead, contact your financial institution for Lines 21 and 22
the correct routing number. Complete lines 21 and 22 relating to income earned by
Line 13b. The account number can be up to 17 your spouse if you are married and meet either of the
characters (both numbers and letters). Include hyphens following conditions.
but omit spaces and special symbols. Enter the number • You live with and share household expenses with your
from left to right and leave any unused boxes blank. On spouse. Even if only one spouse is liable for the taxes
the Sample Check, later, the account number is owed, the total household income and expenses are
20202086. Don’t include the check number. relevant in determining the liable spouse’s ability to pay
the taxes owed.
The direct debit from your checking account won’t • You live in a community property state. In a community
! be approved unless you (and your spouse if filing property state, the income of a non-liable spouse may be
CAUTION a joint return) sign Form 9465.
factored into the other spouse’s ability to pay the taxes
owed.
You should complete lines 21 and 22 whether your filing
status is married filing jointly or married filing separately.

Privacy Act and Paperwork Reduction Act Notice.
Our legal right to ask for the information on this form is
sections 6001, 6011, 6012(a), 6109, and 6159 and their

6 Instructions for Form 9465 (Rev. 7-2024)
regulations. We will use the information to process your confidential, as required by section 6103. However, we
request for an installment agreement. The reason we may give this information to the Department of Justice for
need your name and social security number is to secure civil and criminal litigation, and to cities, states, the District
proper identification. We require this information to gain of Columbia, and U.S. commonwealths and territories to
access to the tax information in our files and properly carry out their tax laws. We may also disclose this
respond to your request. You aren’t required to request an information to other countries under a tax treaty, to federal
installment agreement. If you do request an installment and state agencies to enforce federal nontax criminal
agreement, you’re required to provide the information laws, or to federal law enforcement and intelligence
requested on this form. Failure to provide this information agencies to combat terrorism.
may prevent processing your request; providing false
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on a form that is subject to the Paperwork Reduction Act instructions for your income tax return.
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Books or records relating to a form or its instructions must If you have suggestions for making this form simpler,
be retained as long as their contents may become we would be happy to hear from you. See the instructions
material in the administration of any Internal Revenue law. for your income tax return.
Generally, tax returns and return information are

Instructions for Form 9465 (Rev. 7-2024) 7