Extracted from PDF file 2023-federal-form-13844.pdf, last modified February 2023Application For Reduced User Fee For Installment Agreements
Form 13844 (February 2023) Department of the Treasury - Internal Revenue Service Application For Reduced User Fee For Installment Agreements For low income taxpayers, the user fee for entering into an installment agreement (payment plan) is reduced to $43 and this $43 may be waived or reimbursed if certain conditions are met. Low-income taxpayers, for installment agreement purposes, are individuals with adjusted gross incomes, as determined for the most recent year for which such information is available, at or below 250% of the criteria established by the poverty guidelines updated annually by the U.S. Department of Health and Human Services. If you are a low-income taxpayer and you agree to make electronic payments through a debit instrument by entering into a direct debit installment agreement, then the IRS will waive the user fees for the installment agreement. If you are a lowincome taxpayer and you are unable to make electronic payments through a debit instrument by entering into a direct debit installment agreement, then the IRS will reimburse the user fees that you paid for the installment agreement upon completion of the installment agreement. The reduced user fee for individuals does not apply to corporations or partnerships. Use this form to apply for low-income taxpayer status for installment agreement purposes. If your application for low-income taxpayer status for installment agreement purposes is granted, the IRS will waive or reimburse your installment agreement user fees if certain conditions are met. To request the reduced user fee, which may be waived or reimbursed if certain conditions apply, mail this form to: IRS, P.O. Box 219236, Stop 5050, Kansas City, MO 64121-9236. If you are an individual, follow the steps below to determine if you qualify for a reduced installment agreement user fee. 1. If you are unable to make electronic payments through a debit instrument by entering into a direct debit installment agreement (DDIA) please check the box below: I am unable to make electronic payments through a debit instrument by entering into a DDIA. Note: Not checking this box indicates that you are able but choosing not to make electronic payments through a debit instrument. The reduced user fee will not be reimbursed upon completion of your installment agreement. 2. Family Unit Size Enter the total number of dependents (including yourself and your spouse) claimed on your most recent income tax return. 3. Adjusted Gross Income Enter the amount of adjusted gross income from the most recent year for which such information is available. (Form 1040 and Form 1040-SR, Line 11). 4. Compare the information you entered in items 2 and 3, above, to the Low-Income Taxpayer Adjusted Gross Income Guidance table below. Find the “Size of Family Unit” equal to the number you entered in item 2. Next, find the column, which represents where you reside (48 Contiguous States and DC and U.S. Territories…, Alaska or Hawaii). Compare the adjusted gross income you entered in item 3 to the number in the row and column that corresponds to your family unit size and residence. For example, if you reside in one of the 48 contiguous states, and your family unit size from item 2 above is 4, and your adjusted gross income from item 3 above is $60,000, then you are a low-income taxpayer because your income is less than the $75,000 guideline amount. 5. If the adjusted gross income you entered in item 3 is more than the amount shown for your family unit size and residence in the Low-Income Taxpayer Adjusted Gross Income Guidance table below, you are not a low-income taxpayer. 6. If the adjusted gross income you entered in item 3 is equal to or less than the amount shown for your family unit size and residence in the Low-Income Taxpayer Adjusted Gross Income Guidance table below, you are a lowincome taxpayer. If you are a low-income taxpayer based on your income level, you must sign and date the certification portion of this form and submit it to the IRS within 30 days from the date of the Installment Agreement acceptance letter that you received. Applications for low income taxpayer status, for installment agreement purposes, will not be considered if submitted 30 days after the date on the installment agreement acceptance letter you received. Catalog Number 49443R www.irs.gov Form 13844 (Rev. 2-2023) Low-Income Taxpayer Adjusted Gross Income Guidance Size of Family Unit 48 Contiguous States and D.C., and U.S. Territories Alaska Hawaii 1 $36,450 $45,525 $41,925 2 $49,300 $61,600 $56,700 3 $62,150 $77,675 $71,475 4 $75,000 $93,750 $86,250 5 $87,850 $109,825 $101,025 6 $100,700 $125,900 $115,800 7 $113,550 $141,975 $130,575 8 $126,400 $158,050 $145,350 For each additional person, add $12,850 $16,075 $14,775 Source: Based on 2023 US Department of Health & Human Services Poverty Guidelines, January 19, 2023. Your name (Last, First, Middle Initial) (print) Social Security Number (SSN) or Taxpayer Identification Number (TIN) Spouse's name (Last, First, Middle Initial) (print) Social Security Number (SSN) or Taxpayer Identification Number (TIN) Certification: I certify under penalty of perjury that I am eligible for status as a low-income taxpayer for installment agreement purposes based on my family unit size and adjusted gross income. Your signature Date Spouse's signature (if it is a joint liability) Date Catalog Number 49443R www.irs.gov Form 13844 (Rev. 2-2023)
Form 13844 (Rev. 2-2023)
We last updated the Application For Reduced User Fee For Installment Agreements in February 2024, so this is the latest version of Form 13844 , fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 13844 directly from TaxFormFinder. You can print other Federal tax forms here.
TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 1040 | U.S. Individual Income Tax Return |
| 1040 (Schedule B) | Interest and Ordinary Dividends |
| Form W-3 | Transmittal of Wage and Tax Statements Estimated |
| Form 1120-H | U.S. Income Tax Return for Homeowners Associations Tax Return |
| Form 1096 | Annual Summary and Transmittal of U.S. Information Returns |
View all 775 Federal Income Tax Forms
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 13844 from the Internal Revenue Service in February 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
We have a total of eleven past-year versions of Form 13844 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 13844 (Rev. 2-2023)
Form 13844 (Rev. 2-2023)
Form 13844 (Rev. 2-2022)
