If you have taken an installment contract in the past 12 months, the amount you must exceed $25,000, but no more than $50,000, and the amount of line 11a (11b, if any) is less than the amount of line 10, you must complete Part II on page 2 of Form 9465. If you do not make your payments on time or if you do not pay the balance due for a subsequent return, you will be late to your contract and we can terminate the contract. Before you terminate the contract, you can file a claim under the Collection Appeals Program (CAP). We can take enforcement action, such as submission. B of an NFTL or IRS tax action, for example, to recover the full amount you owe. To make sure your payments are made on time, you should consider them by direct debit. See lines 13a, 13b and 13c later. In the event of an electronic transfer payment (EFT), DOR charges a $50 fee to set up the payment contract. If the taxpayer hands out monthly payments by paper cheque, the installation fee is increased to $100. If the taxpayer is classified as low income, the DOR can reduce the fee to $25. In both cases, the fee is non-refundable and is added to the total balance of the subject when determining the amount of the monthly payment. If you apply for a deduction agreement with Form 2159, your user fees are $225. If you are a low-income taxpayer, you will later find additional information in reducing payment contract user fees.
In order for the DOR to consider a request for a payment agreement, you must agree to pay the full amount you owe within 3 years and to comply with tax legislation as long as the agreement is in force; and if you can pay the full amount you owe within 120 days, you can avoid paying the tax for creating a temperance contract. You can request a short-term payment schedule if you can pay the full amount within 120 days using the IRS.gov/OPA takeover app or by calling the IRS at 800-829-1040. If you are a low-income taxpayer and agree to make debit payments (from a current account), you can waive user fees for staggered payments. A low-income tax payer who is unable to make electronic payments through a debit instrument through the conclusion of a DDIA is authorized to obtain a reduced user tax refund of $43 after the conclusion of the temper payment contract. For more information, check out line 13c. Once a missed contract has been approved, you can apply to amend or terminate a tempered contract.