Form 433-D — Installment Agreement
Form 433-D is the IRS installment agreement form — it is the actual agreement document signed by the taxpayer and the IRS when a direct debit installment agreement is established. It is different from Form 9465 (the application for an installment agreement). For tax professionals, Form 433-D is used when the IRS requires a direct debit installment agreement (DDIA) — typically for balances over $25,000 or when the taxpayer has defaulted on a prior agreement.
Key Rules and Authority
| Rule | Detail |
|---|---|
| DDIA Required | Balances over $25,000 |
| User Fee | $31 (DDIA); $130 (non-DDIA) |
| Low Income Fee | $43 (waived for low income) |
| Default Triggers | Failure to pay, failure to file, new balance |
| Reinstatement | One reinstatement allowed |
| Tax Lien | Filed for balances over $10,000 in most cases |
Form 9465 vs. Form 433-D — The Difference
Form 9465 is the application for an installment agreement — the taxpayer submits it to request a payment plan. Form 433-D is the actual installment agreement document — it is the contract between the taxpayer and the IRS that establishes the payment terms. For balances under $50,000 (and in compliance with filing requirements), the IRS typically grants a streamlined installment agreement without requiring Form 433-A or 433-B. For balances over $50,000, the IRS requires a full financial disclosure (Form 433-A or 433-B) before granting an installment agreement. The DDIA (direct debit) is required for balances over $25,000 and provides a lower user fee.
Frequently Asked Questions
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