IRS Publication 1345 — Handbook for Authorized IRS e-file Providers

Taxpayers who can’t pay the amount they owe for Form 1040 series returns and owe $50,000 or less in combined taxes, interest and penalties may use the Online Payment Agreement (OPA)Online Payment Agreement (OPA) application to request a payment plan (installment agreement). Authorized representatives with a power of attorney may use OPA on the taxpayer’s behalf. OPA will result in immediate notification of whether the payment plan is approved. Alternatively, they can submit Form 9465Form 9465, Installment Agreement Request, to the IRS by mail. The Provider can transmit Form 9465 electronically (if supported by software) with the taxpayer’s electronic return data, or the form may be submitted later by mail. It may take 30 days or more for a response to Form 9465, regardless of how it is submitted. If the installment agreement is accepted, the IRS charges a user fee, which may be waived or reimbursed for low-income taxpayers. Taxpayers who apply through OPA are charged a lower user fee, and an even lower user fee if they use the direct debit payment option.