Fillable Form 433-D

Fill and sign 433-D online and download in PDF.

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What is Form 433-D?

Form 433-D, also known as the Installment Agreement or IRS Installment Agreement request, is a document issued by the Internal Revenue Service (IRS) in the United States that serves as a formal agreement between a taxpayer and the IRS for the payment of outstanding tax liabilities in manageable installments.

Unpaid taxes are referred to as "delinquent taxes" (i.e. delinquent employment taxes, delinquent federal income taxes, etc.). Wage-earners must keep track of their taxes in order to avoid having to encounter consequences, such as having a levy placed on their bank account or other assets, or receiving notices from the IRS. To help them manage this information, as well as any monthly payments, tax debts, and so on, people can enlist the services of a tax professional, who will manage these issues on their behalf. Tax attorneys are also available for resolving tax-related legal matters.

The primary purpose of Form 433-D is to provide a structured framework for taxpayers who are unable to pay their entire tax debt upfront. It allows them to negotiate a payment plan with the IRS, thereby avoiding more severe enforcement actions such as asset seizure or wage garnishment. By completing Form 433-D, taxpayers can propose a monthly payment amount that fits within their financial capabilities while satisfying their tax obligations.

How do I fill out Form 433-D?

You can find a fillable copy of Form 433-D here. There are two copies of the Installment Agreement form available - submit one to the IRS and keep the other for your own records. If more space is needed, use and attach an appropriately labeled sheet of paper to the form.

Name and Address

Enter the following information about the taxpayer or taxpayers filing this form.

• Full legal name
• Street Address
• City or Town
• State
• ZIP Code

Social Security or Employer Identification Number

Enter the SSN or EIN of the Taxpayer and, if applicable, their spouse for each taxpayer filing this form.

Your Telephone Numbers

Enter the Home and Work, Cell, or Business numbers of each taxpayer.

Assistance Contact/Mailing Address

Enter the mailing address that correspondence should be sent to. Provide the following details:

• City
• State
• ZIP Code

Kinds of Taxes

Enter the form numbers of the tax forms you are filing this form for.

Tax Periods

Enter the tax periods for which you are filing this form.

Amount Owed As Of

Enter the date that you are filing this form, and the amount of money you owe in US Dollars as of that date.

Date of Increase or Decrease

Enter the dates that any increase or decrease in the owed amount occurred.

Amount of Increase or Decrease

Enter the amount of any increase or decrease in the owed amount.

New Installment Payment Amount

Enter the amount paid for any new installments made.

Terms and Conditions

Initial the box provided after reviewing the terms and conditions of the form.

Direct Debit - Routing and Account Number

Attach a voided check or complete this part only if you choose to make payments by direct debit. This section indicates that you are choosing to make your payments through a direct debit installment agreement. Then enter your routing and account number in the spaces provided.

Debt Payments Self-Identifier

If you can’t make debt payments electronically through a debit instrument by providing your banking information above, check the box provided.

Signature

Sign the form in the space provided, then enter the date you signed the form and your title. If you are filing this form alongside your spouse, have them sign the form in the space provided, and enter the date that they signed the form.

Frequently Asked Questions (FAQs)

What happens after submitting Form 433-D?

After submitting Form 433-D, the IRS reviews the proposed installment plan and evaluates whether it meets their guidelines for acceptance.

Can taxpayers negotiate the terms of the installment agreement?

Yes, taxpayers can propose their preferred monthly payment, or even initial payment, amount on Form 433-D, but the IRS ultimately decides whether to accept the proposed terms.

Is there a deadline for filing the 433-D Form?

There isn't a specific deadline for filing Form 433-D, as it can be submitted at any time when a taxpayer wishes to request an installment agreement for paying off their tax debt. However, it's generally advisable to initiate the process as soon as possible after realizing that full payment of the tax debt is not feasible, as delaying may lead to additional penalties and interest accruing on the outstanding balance.

What happens if a taxpayer fails to comply with the installment agreement?

Failure to comply with the terms of the installment agreement could result in its termination and additional penalties imposed by the IRS.

Can taxpayers modify the installment agreement after it's been approved?

Yes, taxpayers may request modifications to the installment agreement if their financial circumstances change, but the IRS must approve any changes.

How long does it take for the IRS to review Form 433-D?

The review process for Form 433-D varies depending on the complexity of the taxpayer's financial situation and the workload of the IRS.

Are there fees associated with setting up an installment agreement?

The IRS may charge a setup fee for establishing an installment agreement, but certain taxpayers may qualify for a reduced fee or waiver.

Can taxpayers appeal if their installment agreement is rejected?

Yes, taxpayers have the right to appeal if their installment agreement is rejected by the IRS.

Are there alternatives to using IRS Form 433-D for resolving tax debt?

Yes, taxpayers may explore alternative options such as an Offer in Compromise or Currently Not Collectible status if they are unable to pay their tax debt through an installment agreement.

Can taxpayers negotiate the interest rate on their tax debt?

The interest rate on tax debt is determined by federal law and cannot be negotiated by individual taxpayers. This is especially true for all that owe federal income tax for any reason.

Can taxpayers include penalties in their installment agreement payments?

Penalties may be included in the installment agreement payments, but interest will continue to accrue on the remaining balance.

What happens if a taxpayer's financial situation improves during the installment agreement?

If a taxpayer's financial situation improves, they may be required to increase their monthly payment amount or pay off the remaining balance sooner.

Are there income limits for qualifying for an installment agreement?

There are no specific income limits for qualifying for an installment agreement, as eligibility is based on the taxpayer's ability to pay.

Can taxpayers negotiate an installment agreement if they are in bankruptcy?

Taxpayers who are in bankruptcy may still be eligible for an installment agreement, but additional requirements may apply, and the terms of the agreement may be subject to court approval.

Can taxpayers negotiate an installment agreement for tax debt incurred by identity theft?

Taxpayers who have incurred tax debt due to identity theft may be eligible for relief programs offered by the IRS, which may include installment agreements. This will, however, require that the taxpayer provides proof that they have been a victim of identity theft.