We charge a user fee to enter into a temperable contract. The amount of user fees may vary depending on whether you use the online payment app and how you want to make your monthly payments. For more information, see the chart below. For other types of contracts to be missed (see below), the IRS will continue to place a burden on bank and employer payments during the suspension period. These temperamental agreements will not be defaulted for the absence of payments, at least until July 15. For a debit contract, you must provide your current account number, bank code and written authorization to initiate automatic payment. If you apply with the OPA app, contact us by phone or in person (by appointment only) or send us Form 9465 PDF with your current account number and bank code. Your specific tax situation determines the payment options available to you. Payment options include full payment, a short-term payment schedule (payment in 120 days or less) or a long-term payment plan (term contract) (payment over 120 days). As a general rule, we will notify you of the authorization or refusal within 30 days of receiving your application. However, if this request is due, if you receive a tax return that you filed after March 31, the response may last more than 30 days.
If we accept your request, we will send you a message with the terms of your contract and the user fee request. Before your payment request can be considered, you must be up to date on all deposit and payment requirements. As a general rule, taxpayers in open bankruptcy proceedings are not eligible. You must indicate the amount you can pay and the day of the month. You should base your monthly payment on your creditworthiness and this should be an amount you can pay each month to avoid defaults. Your payment date can be daily from the first to the 28th. The IRS expects you to receive your payment on the date you indicated, so make sure you will count the airtime (10 days) in the date you have selected. As a general rule, within 30 days, the IRS will respond to your request to advise you if it has approved, refused, or other necessary information. As of January 1, 2019, user fees will be $10 for tempered contracts reintroduced or restructured by an online payment contract (OPA). You must have decided to reinstate or reorganize the temperable contract through a takeover bid in order to qualify for the reduced usage fee.
People with low incomes may, under certain conditions, be reimbursed. For more information, please see The requirements for amending or terminating a missed agreement. In general, the fee is $89 to change your temperance contract ($43 if you are a low-income taxpayer). However, from January 1, 2019, the user fee will be $10 for temperable contracts reintroduced or restructured through a takeover bid. This user fee applies only if the reinstatement or restructuring of the temperable contract has been justified by a takeover bid. There may be a reintegration fee if your plan is late. Penalties and interest continue to be imposed until your balance is fully paid. If you have received a letter of intent to terminate your temperate contract, contact us immediately.