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The Form 13844 calls almost always come the week after a client opens the IRS installment agreement acceptance letter, panics at the user fee, then realizes their AGI sits at or below 250% of the HHS poverty guidelines for their family size. Form 13844 applies for the reduced or waived installment agreement user fee for individual low-income taxpayers.
The setup fee can drop to $43, and with a Direct Debit Installment Agreement it can be waived outright, but only if the form is signed, dated, and mailed inside the 30-day window from the acceptance letter date. Mail it to IRS ACS Correspondence in Fresno, using the address shown on the version you download. Confirm the family unit size, pull AGI from the most recently filed return, and read the table column for the taxpayer's residence before you decide on the route.
Key Takeaways
- Form 13844 lets qualifying low‑income individuals reduce the IRS installment agreement setup fee to $43, and with a Direct Debit Installment Agreement, the fee can be waived.
- Low‑income status for this purpose means your AGI is at or below 250% of the HHS poverty guidelines for your family size and location. Use the table on the current form to check.
- Mail your signed form within 30 days of the date on your installment agreement acceptance letter. Late submissions are not considered.
- As of November 3, 2025, the form lists this mailing address, IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA 93779. Always use the address shown on the version you download.
- Current setup fees, without low‑income relief, depend on how you apply and how you pay, for example $22 online with direct debit, $69 online without direct debit, $107 by phone or mail with direct debit, $178 by phone or mail without direct debit. Low‑income rules can waive or reduce these fees.
What is IRS Form 13844
Form 13844 is the Application for Reduced User Fee for Installment Agreements. If the IRS did not automatically flag your account as low income when your payment plan was approved, this is how you ask for the reduced $43 fee or a full waiver when you pay by direct debit. You certify your family size and AGI from your most recent return, sign under penalty of perjury, and mail it within 30 days of your acceptance letter.
Who should use it
Use Form 13844 if you are an individual taxpayer, not a business, who just had an installment agreement approved and you believe your AGI and family size meet the 250% poverty guideline test. The IRS often identifies eligible taxpayers on its own, however that does not always happen. This form is your safety net to get the lower fee you qualify for.
A quick way to check if it fits you
- Grab your latest Form 1040, then look at Line 11 for AGI (Form 13844, Rev. 2-2026, specifically cites Line 11a). Count your family unit size, you, spouse, and dependents, exactly as on that return. Match those numbers to the low‑income table printed on the current Form 13844. If your AGI is at or below the amount for your state group and family size, you qualify.
- If you can use a Direct Debit Installment Agreement, the setup fee can be waived for low‑income filers. If you cannot use direct debit and you still qualify, the IRS can reimburse the reduced fee after you finish the plan.
How Form 13844 differs from the payment plan request
Do not mix up the tools. You establish the payment plan with the Online Payment Agreement or Form 9465. You use Form 13844 only after the plan is approved, and only to reduce or waive the setup fee based on your income and payment method. Think of it as a follow‑up step that controls cost, not the plan terms.
A simple sequence to follow
- Apply for a payment plan, usually online.
- Receive the IRS acceptance letter.
- If the letter does not show low‑income fee treatment and you qualify, complete Form 13844 and mail it within 30 days to the address on the current form. Keep tracking and copies.
The 2025 update you should know
The IRS revised Form 13844 in February 2026. The current form includes up‑to‑date income thresholds based on the 2026 HHS poverty guidelines and lists the Fresno mailing address. If you see older posts that point to a different P.O. Box, rely on the address printed on the version you download today.
If your acceptance letter landed this week, you are on a clock. Aim to send Form 13844 within two weeks so delivery and processing happen well inside the 30‑day window.
Eligibility, explained without tax‑speak
You qualify as a low‑income taxpayer for Form 13844 if your AGI from your most recent filed return is at or below 250% of the poverty guideline for your family size and where you live. You do not have to hunt down a separate chart. The table is printed on the current Form 13844.
2025 examples to ground it
These are examples from the 2025 table on the form. They already reflect the 250% calculation.
- Family of 1, 48 states and DC qualifies at $39,900 or less.
- Family of 3, 48 states and DC qualifies at $68,300 or less.
- Family of 4, 48 states and DC qualifies at $82,500 or less.
- Family of 2, Alaska qualifies at $67,625 or less.
- Family of 2, Hawaii qualifies at $62,225 or less.
HHS issued the 2026 poverty guidelines on January 15, 2026. The IRS form uses those values to set the 250% thresholds for this fee relief.
Family size, the detail that decides everything
Count yourself, your spouse, and all dependents exactly as reported on your last filed return. Overstating the number can be treated as a false claim. Understating it can push you over the threshold when you actually qualify. Your signature certifies both AGI and family size under penalty of perjury, so take a minute to get it right.
Fees today, so you can plan
The IRS updated installment agreement user fees on July 1, 2024. Your base setup fee depends on whether you apply online and whether you use direct debit. Low‑income relief through Form 13844 can lower your costs further, and direct debit can trigger a full waiver for qualifying households.
Current setup fees at a glance
| How you pay each month | Apply online | Apply by phone, mail, or in person |
| Direct Debit Installment Agreement | $22 | $107 |
| Non‑direct debit, for example check, money order, or card | $69 | $178 |
Notes you should not miss:
- If you are low income and you use direct debit, the IRS can waive the setup fee.
- If you are low income and cannot use direct debit, the IRS can reimburse the reduced fee after you complete the plan.
- If you revise or reinstate online, the fee is $10.
Where to mail Form 13844 in 2025
Mail your signed Form 13844 within 30 days of the date on your acceptance letter to the address printed on the current form. As of November 3, 2025, that is IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA 93779. Keep a copy and tracking.
Why you may see different addresses online
Older posts still show a Kansas City address. The IRS controls address changes through official form revisions. Use the address on the form you download today, not an older article.
Timing, step by step
- Day 0, the acceptance letter date, your 30‑day clock starts.
- Days 1 to 7, check AGI and family size against the table on the form.
- Days 7 to 10, sign and mail with tracking to the address on the form.
- Keep your filings and payments current while you wait.
Miss the 30‑day window and the IRS will not consider the application. Put a bright sticky note on your letter with a mail‑by date one week early, then follow it.
How Form 13844 works with your payment plan
Form 13844 does not create or change your payment plan. It only affects the fee to set it up. You request the plan through the Online Payment Agreement or Form 9465, then you use Form 13844 after approval to adjust the fee based on your income and payment method.
Which plan choice pairs best with the fee relief
If you can handle automatic bank withdrawals, choose a Direct Debit Installment Agreement. It lowers the base setup fee and, for low‑income taxpayers, allows the IRS to waive the fee entirely. If you cannot use direct debit, you can still qualify for the reduced amount and a reimbursement after you complete the plan.
Fill out Form 13844 with confidence
- Identification. Enter your name, SSN or ITIN, spouse details if joint, and your address.
- Family unit size. Count yourself, spouse, and dependents exactly as on your last filed return.
- AGI. Use Form 1040 Line 11 from the most recent year available (Form 13844 specifically cites Line 11a).
- Direct debit ability. Check the box only if you cannot use direct debit. Leaving it unchecked indicates you can use DDIA but are choosing not to, and the IRS will not reimburse the reduced user fee upon completion of the installment agreement.
- Sign and date. Both spouses sign for joint liabilities. Mail within 30 days of the acceptance letter date.
A real‑world example
You live in Texas, family unit size is 4, AGI from Line 11 is $78,400. The 2025 table shows the 250% threshold for a family of 4 in the 48‑state group is $82,500. You qualify as low income. If you set up direct debit, the IRS can waive the fee. If you cannot use direct debit, your fee is reduced to $43, and the IRS can reimburse it after you complete the plan.
Download the right form, every time
Always download the current PDF directly from IRS.gov. The file shows “Form 13844 (Rev. 2-2026)” at the top and includes the Fresno mailing address and 2026 income thresholds. Save it, confirm it opens, and double‑check page 1 before you print and sign.
Why the Online Payment Agreement still matters
Even if you plan to file Form 13844, consider requesting or revising your installment plan online. The online pathway carries lower base fees, gives you instant confirmation, and plan changes like reinstatements can be done online for $10.
Common mistakes that slow everything down
Most Form 13844 problems are not math errors, they are sequencing errors – the form leaves the desk after the 30-day window, the wrong AGI line gets copied, or the Item 1 box gets skipped because no one checked whether the client can actually use direct debit. Each of these silently disqualifies the reduced or waived fee.
The costs you can actually control
You cannot stop interest and penalties from accruing while you pay over time. You can control the setup fee by choosing the right application path and payment method, then using Form 13844 if you qualify as low income. That combination keeps more cash in your pocket during a tight stretch.
Side‑by‑side fee view with low‑income relief in mind
| Scenario | Base setup fee | If you qualify as low income |
| Apply online, direct debit | $22 | Fee can be waived |
| Apply online, non‑direct debit | $69 | $43 and may be reimbursed after completion |
| Apply by phone, mail, or in person, direct debit | $107 | Consider switching to online if possible |
| Apply by phone, mail, or in person, non‑direct debit | $178 | $43 and may be reimbursed after completion |
After you apply, what to expect
The IRS reviews your signed Form 13844, matches family size and AGI, and decides whether you qualify. If approved and you use direct debit, the setup fee can be waived. If you qualify but do not use direct debit, the reduced fee applies and can be reimbursed after you complete the agreement. Keep your plan current, file returns on time, and pay new balances when due.
If you already paid a higher setup fee
Approval can lead to a reimbursement when the rules allow it, generally after you meet all terms of the agreement. Keep your IRS Online Account notices in one folder so you can confirm the credit posts correctly.
How to revise your plan when life shifts
If you need a lower payment, a different due date, or you want to switch to direct debit to qualify for a waiver, use the Online Payment Agreement tool first. Online changes are simpler and the reinstatement or restructure fee is $10. Call only if you cannot resolve it online.
A short checklist you can trust
- Log into your IRS Online Payment Agreement.
- If eligible, switch to direct debit and enter routing and account numbers.
- If you were not flagged as low income, mail Form 13844 promptly.
- Save all confirmations and track your debits monthly.
Step‑by‑step, all in one place
1.Confirm eligibility
- Pull Form 1040, find Line 11 AGI.
- Count family unit size exactly as filed.
- Compare to the thresholds on the current Form 13844.
- Choose a payment method
- If possible, choose a Direct Debit Installment Agreement to unlock a potential full waiver under low‑income rules.
- If you cannot, you may still get the reduced $43 amount and reimbursement after completion.
- Complete and mail
- Fill in identification, family size, AGI, and check the box only if you cannot use direct debit.
- Sign, both spouses if joint.
- Mail within 30 days of the acceptance letter to the address on the current form, as of today that is Fresno. Keep tracking.
What does Form 13844 actually do in one sentence?
It lets qualifying low‑income individuals reduce the IRS installment agreement setup fee to $43, and if they pay by direct debit, the fee can be waived. It does not create or change your payment plan.
Where do I mail Form 13844 right now?
Use the mailing address printed on the version you download today. As of November 3, 2025, the form lists IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA 93779. Form 13844 must be mailed, the IRS does not provide a fax number or online submission channel for it.
How fast do I need to send it?
Within 30 days of the date on your installment agreement acceptance letter. Applications submitted after 30 days will not be considered, so aim to mail it within two weeks.
What are today’s setup fees without low‑income relief?
When you apply online, the fee is $22 with direct debit or $69 if you pay manually. By phone, mail, or in person, it is $107 with direct debit or $178 without direct debit. Low‑income rules can waive or reduce these amounts.
Does Form 13844 apply to businesses?
No. Low‑income fee relief applies only to individuals, not corporations or partnerships.
If the IRS already charged a higher setup fee, can I get money back?
If you qualify as low income and you could not use direct debit, you may receive a reimbursement of the reduced fee after you complete the plan. If you qualify and use direct debit, the fee can be waived up front.
Final checkpoints before you hit print
- You used AGI from the most recent filed return, not an estimate.
- You counted family size exactly as filed.
- You confirmed the Fresno mailing address on the current Form 13844.
- You added tracking and saved a copy.
You are not asking for a favor. The reduced or waived fee is built into IRS policy for qualifying households. Use the form, meet the timeline, and keep your plan current.
Reusable Checklists
These checklists are copy-paste ready for a firm SOP or a single-filer binder. Each step references the exact item, line, or address printed on Form 13844 (Rev. 2-2026), so the work survives a mid-engagement hand-off.
Pre-mail eligibility confirmation
- Confirm the taxpayer is an individual, not a corporation or partnership.
- Pull the most recently filed Form 1040 or 1040-SR and locate AGI on Line 11a.
- Re-derive family unit size: taxpayer + spouse (if on the return) + other dependents claimed.
- Identify the residence column on the Form 13844 table – 48 Contiguous States and D.C. and U.S. Territories, Alaska, or Hawaii.
- Compare the Item 3 AGI against the table cell for that family unit size and residence column.
- Confirm AGI is at or below the threshold – an AGI equal to the threshold qualifies.
- Decide whether the taxpayer can use a Direct Debit Installment Agreement.
- If DDIA is not feasible, mark the workpaper to check Item 1 on the form.
Form 13844 completion packet
- Print Form 13844, Rev. 2-2026, both pages, from the current IRS PDF.
- Confirm catalog number 49443R appears at the bottom of the form.
- Item 1: check the box only if the taxpayer cannot use a DDIA.
- Item 2: enter family unit size from the eligibility worksheet.
- Item 3: enter AGI from Form 1040 or 1040-SR, Line 11a, of the most recently filed year.
- Add taxpayer SSN or TIN, name, and current mailing address.
- If the liability is joint, add the spouse's SSN and signature line.
- Sign and date under penalty of perjury – joint liability requires both signatures.
- Photocopy or scan the signed form before mailing.
Mailing and post-submission tracking
- Confirm the installment agreement acceptance letter date and calendar the 30-day deadline.
- Mail to IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA 93779.
- Use tracked delivery (USPS Certified or equivalent) and retain the receipt.
- Save the tracking number and the signed-form scan to the engagement file.
- If approved on DDIA, confirm the user fee was waived on the IRS Online Account.
- If approved without DDIA, confirm the $43 fee posted and tag the file for reimbursement at agreement completion.
- Add a follow-up task for the month the installment agreement completes, to verify the reimbursement posts.
Keep 13844 Season From Stalling
Form 13844 work moves in unpredictable bursts because it follows the IRS installment agreement acceptance letter, not the tax calendar. A client with a December balance due can land an acceptance letter in March, while another with a March-filed return can see one in October. The 30-day strict mailing window from the acceptance-letter date (per Form 13844 instructions, Rev. 2-2026) starts a discrete clock that does not coordinate with quarter-end, extension season, or year-end close.
The fix is not more hours, it is sequenced delivery. A defined hand-off between the team that requested the installment agreement, the team that watches for the acceptance letter, and the team that prepares Form 13844 against the most recently filed Form 1040, Line 11a, is what keeps the 30-day window from feeling tight.
- Anchor the workflow to two trigger documents – the acceptance letter (starts the 30-day clock) and the prior-year Form 1040 or 1040-SR (sources the AGI on Item 3).
- Lock the residence column at intake (48 Contiguous States and D.C. and U.S. Territories, Alaska, or Hawaii). Misreading the column is a common silent disqualifier on the family-size table.
- Pair every Form 13844 with a DDIA decision memo. Taxpayers who can use direct debit move to the waiver path; those who cannot must have Item 1 checked to preserve reimbursement on completion.
- Calendar a 14-day internal cutoff from the acceptance-letter date so the signed form reaches IRS ACS Correspondence, Fresno, well before the 30-day strict deadline.
- Reconcile each filed Form 13844 against the IRS Online Account in the month the installment agreement completes, to confirm the waiver or reimbursement actually posted.
Accountably builds the Form 13844 cadence into the broader U.S. tax delivery workflow – trained preparers run the eligibility worksheet, a senior reviewer signs off on Item 1 and the residence column, and a quality-control pass catches the mailing-window risk before the signed form leaves the engagement file.
FAQs
What is Form 13844 for?
It applies for the reduced or waived IRS installment agreement user fee for individual low‑income taxpayers. If your AGI is at or below 250% of the HHS poverty guidelines for your family unit size and residence, the setup fee can drop to $43, and with a Direct Debit Installment Agreement it can be waived. It does not create or change your payment plan.
Is Form 13844 the same as the payment plan request?
No. You establish the payment plan with the Online Payment Agreement tool or Form 9465. You use Form 13844 only after the plan is approved, and only to reduce or waive the setup fee based on your income and payment method.
Where do I get and mail Form 13844?
Download the current Form 13844 (Rev. 2-2026) from IRS.gov, then mail the signed form to the address printed on that version. As of November 3, 2025, that is IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA 93779. The IRS does not provide a fax number or online submission channel for it.
Who qualifies to file Form 13844?
Individual taxpayers, not corporations or partnerships, whose AGI from the most recently filed return is at or below 250% of the HHS poverty guidelines for their family unit size and residence column. Pull AGI from Form 1040 or 1040-SR, Line 11a, count family unit size exactly as filed, and compare against the table printed on the current form.
How fast do I need to send it?
Within 30 days of the date on your installment agreement acceptance letter. Applications submitted after 30 days will not be considered, so aim to mail it within about two weeks so delivery and processing land well inside the window.
What if the IRS already charged a higher setup fee?
If you qualify as low income and you could not use direct debit, you may receive a reimbursement of the reduced fee after you complete the plan. If you qualify and use direct debit, the fee can be waived up front rather than reimbursed later.
Can I change my plan after it is set up?
Yes. To get a lower payment, a different due date, or to switch to direct debit so a waiver applies, use the Online Payment Agreement tool first. Online changes are simpler and the reinstatement or restructure fee is $10. Call only if you cannot resolve it online.