Where you mail IRS Form 9465, the Installment Agreement Request, depends on two things: whether you’re sending it with your tax return or by itself, and if by itself, which state you live in and whether your most recent Form 1040 included Schedule C, E, or F. There is no single nationwide address.1Internal Revenue Service. Where to File Your Taxes for Form 9465
Mailing Form 9465 With Your Tax Return
If you’re submitting Form 9465 at the same time as your return, attach it to the front of the return and mail the whole package to the address in your return’s instructions. Don’t look up a separate address for the 9465 in this case.1Internal Revenue Service. Where to File Your Taxes for Form 9465
Mailing Form 9465 by Itself
When the form goes in on its own, usually because you owe on a prior year or received a notice, the IRS routes it through two different tables. Which table applies to you depends on whether your last Form 1040 included Schedule C (self-employment), Schedule E (rental or partnership income), or Schedule F (farming). Send it to the wrong center and it goes to a location that isn’t expecting it.
If Your Last Return Did Not Include Schedule C, E, or F
- Doraville, GA 30362: Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, South Carolina, Texas, Virginia
- Andover, MA 01810: Alaska, Arizona, Colorado, Connecticut, Delaware, District of Columbia, Hawaii, Idaho, Illinois, Maine, Maryland, Massachusetts, Montana, Nevada, New Hampshire, New Jersey, New Mexico, North Dakota, Oregon, Rhode Island, South Dakota, Tennessee, Utah, Vermont, Washington, Wisconsin, Wyoming
- Kansas City, MO 64999-0250: Arkansas, California, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, New York, Ohio, Oklahoma, Pennsylvania, West Virginia
- Austin, TX 78741: Foreign countries, American Samoa, Puerto Rico, APO/FPO addresses, and filers using Form 2555 or 4563
If Your Last Return Did Include Schedule C, E, or F
- Memphis, TN 38101-0069: Alabama, Arkansas, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Michigan, Minnesota, Mississippi, Missouri, Nebraska, New Jersey, North Dakota, Ohio, Oklahoma, Pennsylvania, South Dakota, Tennessee, Texas, West Virginia, Wisconsin
- Ogden, UT 84409: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming
- Holtsville, NY 11742-0480: Connecticut, Maine, Massachusetts, New Hampshire, New York, Rhode Island, Vermont
- Philadelphia, PA 19255-0030: Delaware, District of Columbia, Florida, Maryland, North Carolina, South Carolina, Virginia
- Austin, TX 78741: Foreign countries, American Samoa, Puerto Rico, APO/FPO addresses, and filers using Form 2555 or 4563
Each of these processing centers uses a specific suite, stop number, or P.O. Box on top of the city and ZIP. The city alone isn’t a complete address. Pull the full mailing address, including the stop number, from the IRS “Where to File” page for Form 9465 before you seal the envelope.1Internal Revenue Service. Where to File Your Taxes for Form 9465 The IRS updates these addresses from time to time, so check the current version rather than reusing one from a prior year.
What to Put in the Envelope
The IRS instructions tell you to include a check or money order for your first proposed monthly payment, made payable to “United States Treasury.” Write your name, Social Security number, daytime phone number, the tax year, and the form number (for example, “2024 Form 1040”) on the payment.2Internal Revenue Service. Instructions for Form 9465 (Rev. July 2024) You can send this payment before the agreement is formally approved. If your proposed first payment date arrives and you still haven’t heard back, mail the payment to the same address you used for the form.
If your individual tax debt is more than $50,000, you also need to complete and attach Form 433-F, Collection Information Statement, which lays out your income, expenses, and assets. For debts between $25,001 and $50,000, Form 433-F is not strictly required as long as you agree to direct debit or your proposed monthly amount meets the minimum threshold on the form, though including it can head off a follow-up request.3Internal Revenue Service. Form 9465 (Rev. September 2020) Installment Agreement Request
On the form, propose your monthly payment on line 11a and pick a due date no later than the 28th on line 12. If you leave the payment amount blank, the IRS defaults to dividing your balance by 72 months.3Internal Revenue Service. Form 9465 (Rev. September 2020) Installment Agreement Request Proposing the highest amount you can realistically sustain reduces the interest and penalties you’ll pay while the balance runs down.
Know the Cost Before You Mail
Mailing the form is the most expensive way to set up a long-term installment agreement. As of March 2026, the IRS setup fees are:4Internal Revenue Service. Payment Plans; Installment Agreements
- Online with direct debit: $22
- Online with other payment methods: $69
- Phone, mail, or in-person with direct debit: $107
- Phone, mail, or in-person with other payment methods: $178
So mailing a paper Form 9465 and paying by check costs $178, versus $22 for an online application with automatic bank withdrawals. Short-term plans of 180 days or less carry no setup fee regardless of how you apply.4Internal Revenue Service. Payment Plans; Installment Agreements
Low-income taxpayers with adjusted gross income at or below 250% of the federal poverty guidelines can apply for a reduced $43 fee using Form 13844. If you qualify and agree to direct debit, the fee is waived entirely. If direct debit isn’t possible, the IRS reimburses the fee once you complete the agreement. Form 13844 has to be submitted within 30 days of your acceptance letter.5Internal Revenue Service. Application For Reduced User Fee for Installment Agreements
When You Can Skip the Mail Entirely
Before you address the envelope, check whether you qualify for the IRS Online Payment Agreement tool. It gives you an immediate approval or denial instead of the roughly 30 days a mailed form takes.6Internal Revenue Service. Online Payment Agreement Application
You can use the online tool if you’ve filed all required returns and your combined balance of tax, penalties, and interest is $50,000 or less for individuals (Form 1040) or $25,000 or less for businesses (Forms 941, 940, or 1120).6Internal Revenue Service. Online Payment Agreement Application Above those thresholds, you’re back to paper or phone.
Direct debit isn’t required for every online applicant, but the IRS does require it for individual balances over $25,000 and business balances over $10,000.7Internal Revenue Service. IRS Self-Service Payment Plan Options – Fast, Easy and Secure Even when it isn’t mandatory, choosing it lowers your setup fee and takes the risk of a missed payment off the table.
One boundary worth flagging: Partial Payment Installment Agreements, where you pay what you can afford until the collection statute expires, cannot be set up online. Those have to go in by mail with Form 9465, Form 433-F, and a written request to be considered for PPIA treatment.8Taxpayer Advocate Service. Partial Payment Installment Agreement
After You Drop It in the Mailbox
The IRS usually responds within 30 days of receiving a mailed Form 9465. If you filed the underlying return after March 31, expect longer.9Internal Revenue Service. Instructions for Form 9465 (07/2024) The response will be an acceptance letter with your terms and setup fee, a denial with an explanation, or a request for additional financial information (typically Form 433-F).
While your request is pending, the IRS is generally prohibited from levying your wages or bank accounts. That protection also runs for 30 days after a rejection or termination, giving you time to appeal or propose something different.10Office of the Law Revision Counsel. 26 U.S. Code 6159 – Agreements for Payment of Tax Liability in Installments Interest and penalties keep accruing throughout, so getting the envelope to the right processing center on the first try matters for more than just paperwork.