Where Do I Mail My IRS Installment Agreement Form?

Determining the correct mailing address for your IRS installment agreement form is crucial for timely processing and avoiding delays. This step is a key part of managing your tax obligations, especially if you’re unable to pay your taxes in full immediately.

Addresses Based on Filing Situation

When mailing your IRS installment agreement form, consider your specific filing situation to ensure it reaches the correct IRS processing center. The scenarios include whether a payment is included, no payment is included, or if the filer is a nonresident.

Payment Included

If you are sending your installment agreement form with a payment, the address depends on your state of residence and the type of tax return you filed. For example, residents of California typically send payments to the IRS Fresno, CA address. Check the latest IRS instructions, such as those for Form 9465, for the specific mailing address, as these can change. Ensure your check or money order is payable to the “United States Treasury” and includes your name, address, daytime phone number, Social Security number, and the tax year for which the payment applies.

No Payment Included

When submitting an installment agreement form without a payment, send it to the address where you filed your tax return. For instance, if you filed your return to the IRS Kansas City, MO center, send your installment agreement form there. Verify the address using the latest IRS documentation or their website, as these can vary. Use certified mail with a return receipt to ensure proof of submission.

Nonresident Mailing

Nonresidents typically mail their IRS installment agreement forms to the IRS International Accounts office in Austin, Texas, which handles tax matters for those living abroad. Consult IRS Publication 54, “Tax Guide for U.S. Citizens and Resident Aliens Abroad,” for guidance on filing requirements and appropriate addresses. Nonresidents may need to include additional documentation, such as proof of foreign residency or income details.

Critical Items to Include with the Mailing

Include all necessary components to ensure efficient processing of your form. Attach a detailed financial statement if requested by the IRS, especially for larger debts. This statement should accurately reflect your income, expenses, assets, and liabilities. Including any correspondence received from the IRS regarding your tax liability or installment agreement request helps provide context. If you’ve discussed your case with an IRS representative, summarize these interactions and include any reference numbers or case identifiers.

Steps After Submitting

After submitting your installment agreement form, monitor the status of your application. The IRS typically sends a confirmation letter, such as CP521, indicating approval and outlining the payment schedule. Keep accurate records of correspondence and payments. Set up a reliable payment method, like direct debit, to prevent missed payments and penalties. Late or missed payments can result in a 0.5% monthly penalty on unpaid taxes, capped at 25%. Automating payments helps ensure adherence to the agreement terms and avoids additional fees.