7.2.5 Regular Installment Agreements

A taxpayer who does not qualify for a guaranteed or streamlined installment agreement will have to apply for a regular installment agreement. This procedure requires completion of a Form 9465-FS and a Form 433-F collection information statement. Form 433-F is used to analyze the taxpayer’s ability to pay based on IRS collection financial standards. The IRS generally does not grant regular installment agreements if the taxpayer can fully pay the liability from assets and disposable income. In general, the IRS will usually grant an installment agreement if the liability will be paid within 6 years or before the CSED, even without financial documentation.