Free to prepare and e-file. The IRS may charge its own setup fee, paid directly to the IRS.
The IRS does not take these requests electronically — they must be mailed on paper:
- You owe more than $50,000 on line 9 (paper Form 9465 with Form 433-F).
- You want to pay by payroll deduction (paper Form 9465 with Form 2159).
- You can't pay at least the line 10 amount (line 9 ÷ 72) each month (paper Form 9465 with Form 433-F).
- You owe $25,000 to $50,000 and do not want direct debit from a checking account.
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