Additional information on IRS Payment Plans (Part II)
AM I ELIGIBLE FOR A WAIVER OR REIMBURSEMENT OF THE USER FEE?
Waiver or reimbursement of the user fees only applies to individual taxpayers with adjusted gross income, as determined for the most recent year for which such information is available, at or below 250% of the applicable federal poverty level (low-income taxpayers) that enter into long-term payment plans (installment agreements) on or after April 10, 2018. If you are a low-income taxpayer, the user fee is waived if you agree to make electronic debit payments by entering into a Direct Debit Installment Agreement (DDIA). If you are a low-income taxpayer but are unable to make electronic debit payments by entering into a DDIA, you will be reimbursed the user fee upon the completion of the installment agreement. If the IRS system identifies you as a low-income taxpayer, then the Online Payment Agreement tool will automatically reflect the applicable fee.
HOW DO I DETERMINE IF I QUALIFY FOR LOW INCOME TAXPAYER STATUS?
If you believe that you meet the requirements for low income taxpayer status, but the IRS did not identify you as a low-income taxpayer, please review Form 13844: Application for Reduced User Fee for Installment AgreementsPDF for guidance. Applicants should submit the form to the IRS within 30 days from the date of their installment agreement acceptance letter to request the IRS to reconsider their status.
Internal Revenue Service
PO Box 219236,
Kansas City, MO 64121-9236
(IRS Web Site Updated 08/25/22) (TTT 11/22/22)