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IRS Installment Agreements: 2017 User Fee Schedule and Options

IRS Installment Agreements: 2017 User Fee Schedule and Options

Starting in 2017, the IRS has revised its user fee schedule for installment agreements. The new fee schedule applies to installment agreements entered into, restructured or reinstated on or after January 2, 2017.

The final regulations increase the existing user fees (except for low-income taxpayers) and create two new types of online installment agreements, each subject to a separate fee. Five of these rates are based on the full cost of establishing and monitoring installment agreements, while the sixth rate is for low-income taxpayers.

Here are the new fees effective starting in 2017:

(1) A top rate of $225, up from the current rate of $120, applies to taxpayers who enter into installment agreements in person, over the phone, by mail, or by filing Form 9465, Installment Agreement Request, with the IRS.

Note: This includes taxpayers requesting installment agreements with their e-filed returns.

(2) A reduced rate of $107, up from $52, applies to a direct debit agreement.

(3) A taxpayer who sets up an installment agreement through IRS.gov and agrees to make payments either by mailing a check or through the Electronic Federal Tax Payment System (EFTPS) will pay $149.

(4) A taxpayer who sets up an installment agreement online and agrees to make automatic payments through direct debit will pay a $31 fee.

(5) The fee for a restructured/reinstated installment agreement would be $89, up from the current rate of $50.

(6) A low-income taxpayer will pay a $43 fee, the same as the current rate, when setting up any type of installment agreement, other than a direct debit online payment agreement or when restructuring or reinstating any installment agreement.

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IRS Installment Agreements: 2017 User Fee Schedule and Options