The waiver or refund of user fees applies only to taxpayers with adjusted gross income, as for the last year for which such information is available, at or less than 250% of the current federal poverty line (low-income taxpayers) who enter into long-term payment plans (instalment payment agreements) on or after April 10, 2018. If you are a low-income taxpayer, user fees are waived if you agree to pay electronic direct debits by entering into a debit contract (DDIA). If you are a low-income taxpayer, but you are not able to make electronic debits through the conclusion of a DDIA, the user fees will be refunded after the conclusion of the installment contract. If the IRS identifies you as a low-income taxpayer, the online payment agreement tool automatically reflects the applicable fees. If you need a refund in the coming years, you won`t receive it if you`re currently paying a tax debt as part of a staggered agreement with the IRS. If you do not select the box on line 13c (and do not enter the information in lines 13a and 13b), you indicate that you are able not to make electronic payments by creating a DDIA. Therefore, your user fee will not be refundable after the conclusion of your instalment payment contract. The Office of Management and Budget has ordered federal authorities to collect user fees for services such as the Temperance Agreement Program. The IRS uses user fees to cover the cost of processing instalment payment contracts. For instalment payment agreements entered into on or after April 10, 2018 by low-income taxpayers, defined thereafter, the IRS waives user fees or reimburses them when certain conditions are met. If you are a low-income taxpayer and agree to make electronic payments through a debit instrument by entering into a debit agreement (DDIA), the IRS waives the fee for using the instalment payment agreement. See lines 13a, 13b and 13c, later, for more details. If you are a low-income taxpayer and cannot make electronic payments through a debit instrument by entering into a DDIA, the IRS reimburses the user fee you paid for the instalment payment agreement after the instalment agreement was entered into.

For more information, see line 13c below. In some cases, we may not be entitled to submit your request for a instalment payment contract online. For example, people who owe more than $50,000 are not allowed to apply for a long-term payment plan online. Even if you owe less than $US 50,000, you are not entitled to an online instalment payment agreement if you have not filed all the necessary tax returns. If you apply for a short-term payment plan, you must pay less than $100,000 in taxes, penalties, and interest to apply online. . . .