What are the IRS's fees for installment agreements?
The IRS has an extra fee for setting up an installment agreement to pay the amount owed over a number of months. In addition to the extra fee, you'll also be charged interest and may be charged late payment penalties.
The extra fee is higher or lower based on how you apply for and pay for your installment agreement.
* If you owe less than $50,000 and would like to set up an installment agreement online for a lower fee, you can do so through the IRS website .
For installment agreements entered into on or after April 10, 2018, if your AGI is at or below 250% of the federal poverty level:
The extra fee is higher or lower based on how you apply for and pay for your installment agreement.
| Installment Agreement Type | Regular (Form 9465) | Online (IRS Website)* |
| Installment Agreement | $178 | $69 |
| Installment Agreement (Direct Debit) | $107 | $22 |
| Low Income Installment Agreement | $43 | $43 |
* If you owe less than $50,000 and would like to set up an installment agreement online for a lower fee, you can do so through the IRS website .
For installment agreements entered into on or after April 10, 2018, if your AGI is at or below 250% of the federal poverty level:
- The IRS will waive the user fee if you choose direct debit.
- The IRS will reimburse the user fee once the installment agreement is completed if you don't use direct debit.
