Question 1

What is a Guaranteed Installment Agreement?

Accepted Answer

A Guaranteed IA is available for tax debts under $10,000 if you have filed all required returns, have no prior payment plan defaults, and can pay the debt within 3 years. The IRS must approve it if you meet all requirements. No financial statement is required.

Question 2

What is a Streamlined Installment Agreement?

Accepted Answer

Streamlined IA is available for debts under $50,000 if you are filing compliant and have no prior payment plan defaults. No financial statement (Form 433) is required. You can pay over up to 72 months. Apply online at IRS.gov/payments for fastest processing.

Question 3

What if my tax debt exceeds $50,000?

Accepted Answer

For debts over $50,000, you must submit Form 433-A (Collection Information Statement) disclosing your complete financial picture. The IRS determines the payment amount based on your ability to pay. This is a Regular Installment Agreement.

Question 4

What are the payment plan setup fees?

Accepted Answer

Online application: $31. Paper/phone application: $107. Direct debit reduces fee to $31. Low-income taxpayers may qualify for fee waivers. Fees are subject to change - check IRS.gov for current rates.

Plan Type	Eligible	Requirements	Payment	Term
Full Payment (180 days)	No	Pay full amount within 180 days	$ 5833	Up to 180 days
Streamlined Installment Agreement	Yes	Debt under $50K, compliant filing, no previous defaults	$ 486	Up to 72 months
Guaranteed Installment Agreement	No	Debt under $10K, compliant filing, no previous defaults	$ 0	Up to 36 months
Regular Installment Agreement	No	Submit Form 433-A/B financial statement	$ 0	Based on financial analysis
Partial Payment IA	No	Cannot pay full amount within 72 months	$ 0	Remaining debt forgiven at statute expiration

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