Formulario 9465 Instrucciones
Instrucciones del formulario 9465, Solicitud del Acuerdo de Instalación (Para uso con el Formulario 9465 (Rev. Septiembre 2020)
Rev. Noviembre 2023
Formularios relacionados
- Formulario 9465 - Solicitud de acuerdo de instalación
Department of the Treasury
Internal Revenue Service
Instructions for Form 9465
Installment Agreement Request
(For use with Form 9465 (Rev. September 2020))
(Rev. October 2020)
Section references are to the Internal Revenue Code
unless otherwise noted.
installment agreement criteria. The maximum term for a
streamlined agreement is 72 months. 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.
Future Developments
For the latest developments related to Form 9465 and its
instructions, such as legislation enacted after they were
What's New
Clarification and expansion of terms of Form 9465 in-
stallment agreements. Additional text has been added
to Form 9465 regarding your payment of the tax and your
provision of updated financial information when
requested. See Requests to modify or terminate an
installment agreement, later.
Use Form 9465 if you’re an individual:
Who owes income tax on Form 1040 or 1040-SR,
Who is or may be responsible for a Trust Fund
•
•
Recovery Penalty,
Who owes employment taxes (for example, as reported
•
Termination. We have added text clarifying when the
IRS may terminate the installment agreement. See What
the installment agreement, later.
on Forms 941, 943, or 940) related to a sole proprietor
business that is no longer in operation, or
Who owes an individual shared responsibility payment
•
under the Affordable Care Act (this payment won’t be
assessed for months beginning after December 31,
2018). See section 5000A.
Reminder
Reduced user fees for certain installment agree-
ments. Beginning January 1, 2019, the user fee is $10 for
installment agreements reinstated or restructured through
an online payment agreement (OPA). You must have
established the reinstatement or restructuring of the
installment agreement through an OPA to qualify for the
reduced user fee. Low-income taxpayers may be
reimbursed this fee under certain conditions. See
agreement, later.
Apply online at reduced fee. If the total amount you
owe isn't more than $50,000 (including any amounts you
owe from prior years), you don't need to file Form 9465;
you can request an installment agreement online for a
reduced fee. For more information, see Applying online for
Waiver and reimbursement of user fees for low-in-
come taxpayers. For installment agreements entered
into by taxpayers with adjusted gross income, for the most
recent tax year available, at or below 250% of the federal
poverty guidelines, the IRS will waive or reimburse user
fees if certain conditions are met. For details, see User fee
waivers and reimbursements, later.
Don’t use Form 9465 if:
You can pay the full amount you owe within 120 days (if
•
you plan to pay the taxes, interest and penalties due in full
within 120 days, you can save the cost of the set up
You want to request a payment plan online, including
•
an installment agreement (see Applying online for an
installment agreement and other payment plans, later); or
Your business is still operating and owes employment
•
or unemployment taxes. Instead, call the telephone
number on your most recent notice to request an
installment agreement.
Guaranteed installment agreement. You’re eligible for
a guaranteed installment agreement if the tax you owe
isn’t more than $10,000 and:
During the past 5 tax years, you (and your spouse if
•
filing a joint return) have timely filed all income tax returns
and paid any income tax due, and haven’t entered into an
installment agreement for the payment of income tax;
You agree to pay the full amount you owe within 3 years
•
and to comply with the tax laws while the agreement is in
effect; and
You’re financially unable to pay the liability in full when
•
due.
Can you pay in full within 120 days? If you can pay the
full amount you owe within 120 days, you can avoid
paying the fee to set up an installment agreement. You
can apply for a short-term payment plan if you can pay in
full within 120 days by using the OPA application at
IRS.gov/OPA or calling the IRS at 800-829-1040.
General Instructions
Purpose of Form
Use Form 9465 to request a monthly installment
agreement (payment plan) if you can’t pay the full amount
you owe shown on your tax return (or on a notice we sent
you). Most installment agreements meet our streamlined
Applying online for an installment agreement and
other payment plans. If your balance due isn’t more
Oct 09, 2020
Cat. No. 58607N
than $50,000, you can apply online for a payment plan
instead of filing Form 9465. To do that, go to IRS.gov/
OPA. If you establish your installment agreement using
the OPA application, the user fee that you pay will be
lower than it would be otherwise.
Applicable Fee
Using the online Not using the online
payment application payment application
Payment Method
Direct debit
$31*
$107*
Check, money order,
credit card, or debit
card
$149**
$225**
Bankruptcy or offer-in-compromise. If you’re in
bankruptcy or we have 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 Technical Support
function for offer-in-compromise.
* Low-income taxpayers should see User fee waivers and reimbursements,
later.
** Low-income taxpayers should see Reduced installment agreement user
fee and User fee waivers and reimbursements, later.
How the Installment Agreement
Works
Note. If you request a payroll deduction agreement using
Form 2159, your user fee will be $225. If you’re a
low-income taxpayer, see Reduced installment
agreement user fee, later, for more details.
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.
If the total amount you owe isn’t more than
$50,000 (including any amounts you owe from
TIP
prior years), then you may request an installment
agreement online and pay a lower fee. For more
information, see Applying online for an installment
agreement and other payment plans, earlier.
Each month, we will send you a notice showing the
remaining amount you owe, and the due date and amount
of your next payment. But if you choose to have your
payments automatically withdrawn from your checking
account (also known as a direct debit), you won’t receive
a notice. Your checking account statement is your record
of payment. We will send you an annual statement
showing the amount you owed at the beginning of the
year, all payments made during the year, and the amount
you owe at the end of the year.
Reduced installment agreement user fee. If you
establish an installment agreement that is not paid by
direct debit, you may qualify to pay a reduced fee of $43
or for a reimbursement of your fee if you are a low-income
taxpayer, as defined below. See User fee waivers and
reimbursements next. The IRS will let you know whether
you qualify for the reduced fee. If the IRS doesn’t say you
qualify for the reduced fee, you can request that the IRS
consider you for “low-income” status using Form 13844,
Application For Reduced User Fee For Installment
Agreements.
User fee waivers and reimbursements. For installment
agreements entered into on or after April 10, 2018, by
low-income taxpayers, defined next, the IRS will waive or
reimburse the user fees if certain conditions are met. If
you’re a low-income taxpayer and you agree to make
electronic payments through a debit instrument by
entering into a direct debit installment agreement (DDIA),
the IRS will waive the user fees for the installment
details. If you’re a low-income taxpayer and you’re unable
to make electronic payments through a debit instrument
by entering into a DDIA, the IRS will reimburse the user
fee that you paid for the installment agreement upon
later, for more details.
By approving your request, we agree to let you pay the
tax you owe in monthly installments instead of
immediately paying the amount in full. In return, you agree
to make your monthly payments on time. You also agree
to meet all your future tax obligations. This means that you
must have enough withholding or estimated tax payments
so that your tax obligation for future years is paid in full
when you timely file your return. Your request for an
installment agreement will be denied if any required tax
returns haven’t been filed. Any refund will be applied
against the amount you owe. If your refund is applied to
your balance, you’re still required to make your regular
monthly installment payment.
Installment agreement user fees. We charge a user
fee to set up an installment agreement. The amount of the
user fee can vary depending on whether you use the
online payment application and how you propose to make
your monthly payments. For details, see the table below.
Definition of low-income taxpayer. A low-income
taxpayer is a taxpayer with adjusted gross income, for the
most recent tax year available, at or below 250% of the
federal poverty guidelines. For more information on how
to determine if your adjusted gross income is at or below
250% of the federal poverty guidelines, see the
instructions for Form 13844.
Which payment method qualifies a low-income tax-
payer for a waiver of the user fee? If you’re a
low-income taxpayer and agree to make payments
through a direct debit (from a checking account), you
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Instructions for Form 9465 (Rev. 10-2020)
qualify for a waiver of the installment agreement user fee.
A low-income taxpayer who is unable to make electronic
payments through a debit instrument by entering into a
DDIA is eligible to receive a reimbursement of the reduced
$43 user fee upon completion of the installment
The IRS will waive or reimburse the fee for low-income
taxpayers if certain conditions are met. See User fee
waivers and reimbursements, earlier.
By approving your request, we agree to let you pay the
tax you owe in monthly installments instead of
immediately paying the amount in full. In return, you agree
to make your monthly payments on time. You agree to
provide updated financial information when requested.
The only payment option that will qualify the
low-income taxpayer for a waiver of the
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CAUTION
installment agreement user fee is their agreement
You also agree to meet all your future tax obligations.
This means that you must have enough withholding or
estimated tax payments so that your tax obligation for
future years is paid in full when payment is due. And you
agree to timely file your return.
to make electronic payments through a debit instrument
later, for more details.
Other costs. You will be charged interest and a late
payment penalty on any tax not paid by its due date, even
if your request to pay in installments is granted. Interest
and any applicable penalties will be charged until the
balance is paid in full. But see Topic 653, IRS Notices and
Bills, Penalties, and Interest Charges, at IRS.gov/
TaxTopics/TC653 for additional information. To limit
interest and penalty charges, file your return on time and
pay as much of the tax as possible with your return or
notice. All payments received under the installment
agreement will be applied to your account in the best
interests of the United States.
What happens if the taxpayer doesn’t comply with
the terms of the installment agreement? If you don’t
make your payments on time or don’t pay a balance due
on a return you file later, you will be in default on your
agreement and we may terminate the agreement. Before
we terminate the agreement, you may be entitled to file an
appeal under the Collection Appeals Program (CAP). We
may take enforcement actions, such as filing an NFTL or
an IRS levy action, to collect the entire amount you owe.
To ensure that your payments are made timely, you
should consider making them by direct debit. See Lines
13a, 13b, and 13c, later.
Note. The shared responsibility payment (SRP) amount
that you owe is the assessed payment for not having
minimum essential health coverage for you and, if
applicable, your dependents per section 5000A. The SRP
won’t be assessed for months beginning after December
31, 2018. However, even after that date, you may
continue to owe SRP assessed for months that began
before December 31, 2018. The SRP amount that you
owe isn’t subject to penalties or to Notice of Federal Tax
Lien (NFTL) or levy enforcement actions. However,
interest will continue to accrue until you pay the total SRP
balance due. We may apply your federal tax refunds to
the SRP amount that you owe until it’s paid in full.
Payment methods. You can make your payments by
direct debit, check or money order, credit card, debit card,
or one of the other accepted payment methods. To be
charged a lower fee, you may want to set up an OPA
and/or agree to make your payments by direct debit. For
more information on the accepted payment methods, go
An installment agreement may be terminated if
you provide materially incomplete or inaccurate
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CAUTION
information in response to an IRS request for a
financial update or if you provide such information to
obtain the installment agreement. For more information
about what you need to do if your installment agreement is
Note. We may have filed an NFTL against your property.
If so, you may be able to get the notice of lien withdrawn.
To learn more about lien withdrawals and to see if you
qualify, go to IRS.gov/businesses/small-businesses-self-
An NFTL may be filed to protect the government’s
interests until you pay in full. However, an NFTL
!
CAUTION
generally isn’t filed with a Guaranteed Installment
Agreement or Streamlined Installment Agreement, but can
be in certain situations. We won’t file an NFTL for the
individual shared responsibility payment under the
Affordable Care Act.
For details on how to pay, see your tax return
instructions, visit IRS.gov, or call 800-829-1040.
You may be entitled to file an appeal through the
Collection Appeals Program (CAP) before and after the
NFTL is filed. You are entitled to file an appeal through
Collection Due Process (CDP) after an NFTL is filed.
Requests to modify or terminate an installment
agreement. After an installment agreement is approved,
you may submit a request to modify or terminate an
installment agreement. You may modify your payment
also call 800-829-1040 to modify or terminate your
agreement.
Generally, the fee is $89 to modify your installment
agreement ($43 if you are a low-income taxpayer).
However, starting January 1, 2019, the user fee is $10 for
installment agreements reinstated or restructured through
an OPA. This user fee applies only if the reinstatement or
restructuring of the installment agreement was
established through an OPA.
IRS collection process and taxpayer rights. For
additional information on the IRS collection process and
what to do if you cannot pay your taxes in full, see Pub.
594, The IRS Collection Process. You can find more
information about the collection process, taxpayer rights,
and appealing a collection decision at IRS.gov/
Instructions for Form 9465 (Rev. 10-2020)
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Where To File
For all taxpayers living outside the 50 states, for any tax year
for which the installment agreement is being requested
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 in the
table below that applies to you.
IF you live in . . .
THEN use this address . . .
A foreign country, American
Samoa, the Commonwealth of the
Northern Mariana Islands, Guam,
Puerto Rico (or are excluding
income under section 933), the
U.S. Virgin Islands, or use an
APO or FPO address, or file Form
2555 or 4563, or are a dual-status
alien
Department of the Treasury
Internal Revenue Service
3651 South I-H 35
5501AUSC
For all taxpayers except those filing Form 1040 or 1040-SR with
Schedule(s) C, E, or F for any tax year for which this installment
agreement is being requested
Austin, TX 78741
IF you live in . . .
THEN use this address . . .
Alaska, Arizona, Colorado,
Connecticut, Delaware, District of
Columbia, Hawaii, Idaho, Illinois,
Maine, Maryland, Massachusetts,
Montana, Nevada, New
For all taxpayers who are bona fide residents of the
Commonwealth of the Northern Mariana Islands, Guam,
Puerto Rico, or the U.S. Virgin Islands, see Pub. 570, Tax
Guide for Individuals With Income From U.S.
Possessions.
Department of the Treasury
Internal Revenue Service
310 Lowell St.
Hampshire, New Jersey, New
Mexico, North Dakota, Oregon,
Rhode Island, South Dakota,
Tennessee, Utah, Vermont,
Washington, Wisconsin, Wyoming
Stop 830
Andover, MA 01810
Specific Instructions
Part I
Alabama, Florida, Georgia,
Kentucky, Louisiana, Mississippi,
North Carolina, South Carolina,
Texas, Virginia
Department of the Treasury
Internal Revenue Service
P.O. Box 47421
Line 1a
Stop 74
Doraville, GA 30362
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.
Arkansas, California, Indiana,
Iowa, Kansas, Michigan,
Minnesota, Missouri, Nebraska,
New York, Ohio, Oklahoma,
Pennsylvania, West Virginia
Department of the Treasury
Internal Revenue Service
Stop P-4 5000
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.
Kansas City, MO 64999-0250
For taxpayers filing Form 1040 or 1040-SR with Schedule(s) C,
E, or F for any tax year for which this installment agreement is
being requested
Line 1b
If the address you provided on line 1a is new since you
filed your last tax return, check the box on line 1b.
IF you live in . . .
THEN use this address . . .
Connecticut, Maine,
Massachusetts, New Hampshire,
New York, Rhode Island, Vermont
Department of the Treasury
Internal Revenue Service
P.O. Box 480
Stop 660
Holtsville, NY 11742-0480
Line 2
Show the name and employer identification number (EIN)
of your business (which must no longer be operating).
Line 5
Alabama, Arkansas, Georgia,
Illinois, Indiana, Iowa, Kansas,
Kentucky, Louisiana, Michigan,
Minnesota, Mississippi, Missouri,
Nebraska, New Jersey, North
Dakota, Ohio, Oklahoma,
Pennsylvania, South Dakota,
Tennessee, Texas, West Virginia,
Wisconsin
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.
Department of the Treasury
Internal Revenue Service
P.O. Box 69
Stop 811
Line 6
Memphis, TN 38101-0069
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 installment agreement). Any adjustments or other
charges that are not reported on a tax return or notice
should be listed on this line.
Alaska, Arizona, California,
Colorado, Hawaii, Idaho,
Montana, Nevada, New Mexico,
Oregon, Utah, Washington,
Wyoming
Department of the Treasury
Internal Revenue Service
P.O. Box 9941
Stop 5500
Ogden, UT 84409
Line 7
Add lines 5 and 6 and enter the result.
District of Columbia, Delaware,
Florida, Maryland, North Carolina,
South Carolina, Virginia
Department of the Treasury
Internal Revenue Service
Stop 4-N31.142
Philadelphia, PA 19255-0030
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Instructions for Form 9465 (Rev. 10-2020)
If the total amount you owe isn’t more than
$50,000 (including any amounts you owe from
prior years), you don’t need to file Form 9465; you
If the amount on line 11a is equal to or greater than the
•
amount on line 10 but the amount you owe (line 9) is
greater than $25,000 but not more than $50,000, you
must complete either line 13 or 14 if you don’t want to
complete Form 433-F.
TIP
can request an installment agreement online. For more
information, see Applying online for an installment
agreement and other payment plans, earlier.
If you have defaulted on an installment agreement
•
within the last 12 months, the amount you owe is greater
than $25,000 but not more than $50,000, and the amount
on line 11a (11b, if applicable) is less than the amount on
line 10, you must complete Part II on page 2 of Form
9465.
Line 8
Even if you can’t pay the full amount you owe now, you
should pay as much as possible to limit the penalty and
interest charges. If you’re filing this form with your tax
return, make the payment with your return. For details on
how to pay, see your tax return instructions.
If the amount on line 9 is greater than $50,000,
•
complete and attach Form 433-F.
Line 12
If you’re filing this form by itself, such as in response to
a notice, attach a check or money order payable to
“United States Treasury.” Don’t send cash. Be sure to
include the following.
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.
Your name, address, SSN/EIN, and daytime phone
•
number.
The tax year and tax return (for example, “2019 Form
•
1040”) for which you’re making this request.
If we haven’t replied by the date you chose for your first
payment, you can send the first payment to the Internal
Revenue Service Center at the address shown earlier that
write on your payment.
Line 9
Subtract line 8 from line 7 and enter the result.
If the amount you owe on line 9 is greater than
$50,000, you cannot file Form 9465 electronically.
!
CAUTION
If the amount you owe on line 9 is greater than
Lines 13a, 13b, and 13c
$50,000, you must complete Form 433-F, Collection
Information Statement, and file it with this form. You can
To pay by direct debit from your checking account at a
bank or other financial institution (such as a mutual fund,
brokerage firm, or credit union), fill in lines 13a and 13b.
Check with your financial institution to make sure that a
direct debit is allowed and to get the correct routing and
account numbers.
Generally, if the total amount you owe is greater
than $25,000 but not more than $50,000, you
!
CAUTION
must either (1) complete lines 13a and 13b and
agree to make payments by direct debit, or (2) check
box 14 to make your payments by payroll deduction and
attach a completed, signed Form 2159, Payroll Deduction
Agreement. A payroll deduction agreement isn’t available
if you file Form 9465 electronically.
Making your payments by direct debit will help
ensure that your payments are made timely and
you don’t default on this installment agreement.
TIP
Low-income taxpayers who complete lines 13a and
13b will receive a waiver of their installment agreement
earlier, for more information.
Line 13a. The routing number must be nine digits. The
first two digits of the routing number must be 01 through
12 or 21 through 32. Use a check to verify the routing
number. On the sample check, the routing number is
250250025. But if your check is payable through a
financial institution different from the one at which you
have your checking account, don’t use the routing number
on that check. Instead, contact your financial institution for
the correct routing number.
Line 13b. The account number can be up to 17
characters (both numbers and letters). Include hyphens
but omit spaces and special symbols. Enter the number
from left to right and leave any unused boxes blank. On
the sample check, later, the account number is 20202086.
Don’t include the check number.
Line 11a
Enter on line 11a the amount you can pay each month.
Make your payments as large as possible to limit interest
and penalty charges. The charges will continue to apply
until you pay them in full. If you have an existing
installment agreement, this amount should represent your
total proposed monthly payment amount for all your
liabilities. If no payment amount is listed on line 11a (or
11b), a payment will be determined for you by dividing the
balance due by 72 months.
Line 11b
If the amount on line 11a is less than the amount on
line 10 and you’re able to increase your payment to an
amount that is equal to or greater than the amount on
line 10, enter your revised monthly payment proposal on
line 11b.
If the amount on line 11a is less than the amount on
•
line 10 and you’re unable to increase your payment to the
amount on line 10, check the box below line 11b and
complete and attach Form 433-F.
Instructions for Form 9465 (Rev. 10-2020)
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The direct debit from your checking account won’t
be approved unless you (and your spouse if filing
a joint return) sign Form 9465.
You live with and share household expenses with your
•
spouse. Even if only one spouse is liable for the taxes
owed, the total household income and expenses are
relevant in determining the liable spouse’s ability to pay
the taxes owed.
!
CAUTION
Sample Check—Lines 13a and 13b
Paul Maple
You live in a community property state. In a community
•
1234
15-0000/0000
Roberta Maple
SAMPLE
property state, the income of a non-liable spouse may be
factored into the other spouse’s ability to pay the taxes
owed.
123 Pear Lane
Anyplace, VA 20000
PAY TO THE
ORDER OF
$
You should complete lines 21 and 22 whether your filing
status is married filing jointly or married filing separately.
Routing
number
(line 13a)
Account
number
(line 13b)
DOLLARS
ANYPLACE BANK
Anyplace, VA 20000
Don’t include
the check number.
Privacy Act and Paperwork Reduction Act Notice.
Our legal right to ask for the information on this form is
sections 6001, 6011, 6012(a), 6109, and 6159 and their
regulations. We will use the information to process your
request for an installment agreement. The reason we
need your name and social security number is to secure
proper identification. We require this information to gain
access to the tax information in our files and properly
respond to your request. You aren’t required to request an
installment agreement. If you do request an installment
agreement, you’re required to provide the information
requested on this form. Failure to provide this information
may prevent processing your request; providing false
information may subject you to fines or penalties.
For
|:250250025| :202020"'86". 1234
The routing and account numbers may be in
different places on your check.
TIP
Line 13c. Low-income taxpayers who are unable to
make electronic payments through a DDIA by providing
their information on lines 13a and 13b are eligible to
receive reimbursement of their installment agreement
user fees. If you’re a low-income taxpayer and you
checked the box in line 13c, your installment agreement
user fee will be reimbursed upon completion of your
installment agreement. See User fee waivers and
reimbursements, earlier, for more information.
If you don’t check the box in line 13c (and don’t provide
the information on lines 13a and 13b), you’re indicating
that you’re able but choosing not to make electronic
payments by establishing a DDIA. As such, your user fee
is not eligible for reimbursement upon completion of your
installment agreement.
You aren’t required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or its
instructions must be retained as long as their contents
may become material in the administration of any Internal
Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.
However, we may give this information to the Department
of Justice for civil and criminal litigation, and to cities,
states, the District of Columbia, and U.S. commonwealths
and possessions to carry out their tax laws. We may also
disclose this information to other countries under a tax
treaty, to federal and state agencies to enforce federal
nontax criminal laws, or to federal law enforcement and
intelligence agencies to combat terrorism.
Line 14
If you want to make your payments by payroll deduction,
check the box on line 14 and attach a completed and
signed Form 2159. Ask your employer to complete and
sign the employer’s portion of Form 2159.
If you choose to make your payments by payroll
deduction, you won’t be able to file Form 9465
!
CAUTION
electronically.
The average time and expenses required to complete
and file this form will vary depending on individual
circumstances. For the estimated averages, see the
instructions for your income tax return.
Part II
If you have defaulted on an installment agreement within
the last 12 months, the amount you owe is greater than
$25,000 but not more than $50,000, and the amount on
line 11a (line 11b, if applicable) is less than line 10,
complete Part II on page 2 of Form 9465.
If you have suggestions for making this form simpler,
we would be happy to hear from you. See the instructions
for your income tax return.
Lines 21 and 22
Complete lines 21 and 22 relating to income earned by
your spouse if you are married and meet either of the
following conditions.
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Instructions for Form 9465 (Rev. 10-2020)