This Form 9465 guide explains the IRS Payment Plan Request. Form 9465 requests a payment arrangement for a tax balance under the applicable instructions. A request is not the same as an approved agreement and does not erase the underlying debt. The taxpayer should review eligibility, the online option when available and the effect of continuing tax obligations.
Reviewed October 31, 2026. This is an independent guide. The version and availability information below identifies the IRS documents used for this page.
What Form 9465 does and who prepares it
A taxpayer requests the payment plan treatment covered by the current IRS process.
For the connected reporting route, see Form 1040. Keep the role of that document separate from the task explained on this page.
| Official form | Form 9465 |
|---|---|
| IRS title | Payment Plan Request |
| Guide period | the applicable reporting period |
| Target version | Dec 2026 |
| Availability | Current IRS catalog PDF |
| Last checked | October 31, 2026 |
Get the Form 9465 PDF and check its status
Use the IRS source to confirm the document before completing a real filing. The download link is a reference to the official file; it is not a statement that every copy inside the PDF may be printed and submitted. Follow any instructions about electronic filing, scannable copies, recipient copies or attachments.
Which version of Form 9465 should you use?
This form follows a revision or continuing-use format rather than a new title for every calendar year. Check the revision printed on the document and the period requested inside it. A revision date, transaction date and tax year are different pieces of information. The current document should be read with the instructions that apply to the actual transaction or return.
Records to gather for Form 9465
- Tax balance information.
- Proposed payment details.
- Income and expense information when requested.
- Prior payment records.
- Current filing status.
Keep a working reconciliation with these records. It should show the source of each reported item, any correction made before filing and the reason a different amount appears on a connected form. This is especially useful when a statement is corrected or a prior-year balance continues into the current calculation.
How to work through Form 9465
- Confirm applicability. Start with the purpose, filer category and version of the form. Complete any eligibility or applicability question before spending time on the numerical calculation.
- Prepare the source workpapers. Gather the records listed below and reconcile their totals. Keep prior-year balances, current-year transactions and estimated payments separate where they serve different purposes.
- Complete dependent calculations first. When a line refers to another form, schedule or worksheet, finish that supporting calculation first. Preserve any classification, limitation and carryforward information.
- Follow the line sequence. Use the actual line labels and arithmetic in the applicable form. A line number from an older version may refer to something different after a revision.
- Reconcile the filing package. Check names, identifying numbers, tax periods, totals and required attachments. Then use the filing method, signature process and deadline that apply to this filer and form.
Form-specific IRS instructions and reporting details
The following points retain the operative wording of the IRS documents linked above. Read each point with its stated conditions and the applicable form version. References to another form or section describe a connected requirement; they do not mean that every reader must file every referenced document.
Payment Plan Request (For Use With Form 9465 (Rev. December 2026)) Section references are to the Internal Revenue Code unless otherwise noted.
Use Form 9465 to request a monthly payment plan (installment agreement) if you can’t pay the full amount you owe shown on your tax return (or on a notice we sent you). Most requests will meet simple payment plan criteria. See Types of payment plans (installment agreements) you may qualify for, later, for more information. In certain circumstances, you can have longer to pay or you can establish an agreement for an amount that is less than the amount of tax you owe.
However, before requesting a payment plan, you should consider other alternatives, such as getting a bank loan or using available credit, which may be less costly. If you have any questions about this request, call 800-829-1040.
Applying online for a payment plan. If your balance due is $50,000 or less in combined tax, penalties, and interest, you can apply online for a payment plan instead of filing Form 9465. To apply online, go to IRS.gov/ OPA. If you establish your payment plan using the OPA application, the user fee that you pay will be lower than it would be otherwise. Bankruptcy or offer in compromise. If you’re in bankruptcy or the IRS is reviewing or accepted your offer in compromise, don’t file this form.
Instead, call 800-829-1040 to get the number of your local IRS Insolvency function for bankruptcy or to get the number of the office to contact regarding your offer in compromise.
Additional reporting conditions
If you’re making this request for a joint tax return, show the names and social security numbers (SSNs) in the same order as they appear on your tax return. If you have a foreign address, enter the city name on the appropriate line. Don’t enter any other information on that line, but also complete the spaces below that line. Don’t abbreviate the country name. Follow the country’s practice for entering the postal code and the name of the province, county, or state.
If the address you provided on line 1a is new since you filed your last tax return, check the box on line 1b.
Enter the total amount you owe as shown on your tax return(s) or notice(s). The amount you owe could include amounts from more than 1 tax year.
If you have additional balances due that are not reflected on line 5, list the total here (even if they are included in an existing payment plan). Any adjustments or other charges that are not reported on a tax return or notice should be listed on this line.
If you’re filing this form by itself, such as in response to a notice, attach a check or money order made payable to “United States Treasury.” Don’t send cash. Be sure to include the following. • Your name, address, SSN/EIN, and daytime phone number. • The tax year and tax return (for example, “2024 Form 1040”) for which you’re making this request.
Calculations and supporting information
Subtract line 8 from line 7 and enter the result. Tip: If the total amount you owe is $50,000 or less in combined tax, penalties, and interest (including any amounts you owe from prior years), you don’t need to file Form 9465; you can request a payment plan online. For more information, see Applying online for a payment plan, earlier.
You can choose the day of each month your payment is due. This can be on or after the 1st of the month, but no later than the 28th of the month. For example, if your rent or mortgage payment is due on the 1st of the month, you may want to make your installment payments on the 15th. When we approve your request, we will tell you the month and day that your first payment is due.
If we haven’t replied by the date you chose for your first payment, you can submit the first payment electronically. Or you can send the first payment to the Internal Revenue Service Center at the address shown later that applies to you. See Line 8, earlier, for details on what to write on your payment. Go to IRS.gov/Payments for payment options.
Exceptions and related reporting
Requesting a payment plan. We will usually let you know within 30 days after we receive your request whether it is approved or denied. However, if this request is for tax due on a return you filed after March 31, it may take us longer than 30 days to reply. If we approve your request, we will send you a notice detailing the terms of your agreement and requesting a user fee.
Attach Form 9465 to the front of your return and send it to the address shown in your tax return booklet. If you have already filed your return or you’re filing this form in response to a notice, file Form 9465 by itself with the Internal Revenue Service Center using the address that applies to you in the following table.
* For all taxpayers who are bona fide residents of American Samoa, Puerto Rico, Guam, the U.S. Virgin Islands, or the Commonwealth of the Northern Mariana Islands, see Pub. 570, Tax Guide for Individuals With Income From U.S. Territories.
Payment Plan Request Go to the IRS website for instructions and the latest information. If you are filing this form with your tax return, attach it to the front of the return. See separate instructions.
Further form details
I authorize the U.S. Treasury and its designated Financial Agent to initiate a monthly ACH debit (electronic withdrawal) entry to the financial institution account indicated for payments of my federal taxes owed, and the financial institution to debit the entry to this account. This authorization is to remain in full force and effect until I notify the U.S. Treasury Financial Agent to terminate the authorization. To revoke payment, I must contact the U.S. Treasury Financial Agent at 1-800-829-1040 no later than 14 business days prior to the payment (settlement) date.
I also authorize the financial institutions involved in the processing of the electronic payments of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payments.
Reading the lines and boxes
These selected labels come from the linked target PDF. They are a reading aid, not a replacement for the full line instructions or a completed calculation. Match the label and document version before transferring any amount.
| Line or box | Label in the source form | What to check |
|---|---|---|
| 1a | Your first name and initial | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
| 1b | If this address is new since you filed your last tax return, check here | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
| 2 | Name of your sole proprietorship business (must no longer be operating) | Use the identity of the person or entity requested on this line. Check that the name and identification number agree with the underlying tax records. |
| 5 | Enter the total amount you owe as shown on your tax return(s) (or notice(s)) | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
| 6 | If you have any additional balances due that aren’t reported on line 5, enter the amount here (even | Check the applicable line instructions and keep the source workpaper with the return records. Transfer only the information that matches the field and reporting period. |
Further selected fields
| Line or box | Label in the source form | What to check |
|---|---|---|
| 7 | Add lines 5 and 6 and enter the result | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
| 8 | Enter the amount of any payment you’re making with this request. See instructions | Reconcile the relevant payment or withholding record with the tax period and category requested here. A reported payment is not necessarily the final tax liability. |
| 9 | Amount owed. Subtract line 8 from line 7 and enter the result | Follow the stated arithmetic and line references in sequence. Complete the referenced inputs first and retain the worksheet supporting the result. |
| 10 | Enter the amount you can pay each month. Make your payment as large as possible to limit interest | Reconcile the relevant payment or withholding record with the tax period and category requested here. A reported payment is not necessarily the final tax liability. |
| 11 | Enter the date you want to make your payment each month. Don’t enter a date later than the 28th | Use the date or tax period requested by this particular field. A payment date, acquisition date and return year can describe different facts. |
A practical example
A taxpayer cannot pay an outstanding balance immediately. The taxpayer checks the available payment-plan process, determines what information the IRS requires and retains confirmation of the request and any subsequent approval.
This example illustrates the order of the review. It does not assume an unverified deduction, exemption, treaty rate or final tax amount. The applicable form instructions and the actual records determine the result.
Common mistakes to avoid with Form 9465
- Do not assume submitting a request stops all charges or collection rules.
- Continue addressing current filing and payment obligations.
- Compare the permitted request methods rather than sending duplicate applications.
Questions about Form 9465
Does receiving or downloading this form mean I must file it?
A taxpayer requests the payment plan treatment covered by the current IRS process. The form purpose and the applicable filing or furnishing conditions determine the action. Downloading a blank PDF does not itself create a filing obligation or establish eligibility for a tax benefit.
Is the revision date always the same as the tax year?
No. Some forms show a tax year, while continuing-use forms show a revision date and ask separately for the reporting period. Check the actual document and instructions. Do not relabel a payment or transaction solely because it was reported in a later calendar year.
What should I do if the underlying information is wrong?
Do not assume submitting a request stops all charges or collection rules. Keep the original record and the correction trail. The issuer correction process, an amended return and an updated certificate can be different procedures. Choose the process that matches the document and the actual error.
Which records should I keep with the completed form?
Retain the source documents, applicable worksheets, submitted version and filing or furnishing confirmations. For this form, the working file should include tax balance information, proposed payment details, income and expense information when requested. Keep continuing balances and prior-year support for as long as they remain relevant under the applicable recordkeeping rules.
Related forms and next steps
Use these guides when the connected issue applies to your records. Each page has its own purpose, reporting year and availability status.