What Is IRS Form 433-D and Where Should I Send It?

You may need to sign Form 433-D after setting up an IRS installment agreement. It outlines the terms of your agreement, and by signing, you agree to stay compliant with the terms of the payment plan. When you’re done filling it out, send Part 1 to the address included on the letter that came with the form. There isn’t a universal mailing address for this, so pay close attention to your specific instructions.

When you can’t afford to pay off your bill in one lump sum payment, Form 433-D allows you to finalize a payment plan. The IRS is usually willing to work with you if you let them know about your situation and have a history of good tax compliance. Our back taxes attorneys can help you resolve tax debt. 

Learn what IRS 433-D, Installment Agreement, is used for, how installment agreements work, and how to complete the process with the IRS.

Key takeaways:

• The IRS uses Form 433-D for installment agreements and for direct debit consent.
• Completing and returning IRS Form 433-D indicates that you agree to the terms of the agreement and are prepared to set up automatic payments.
• The IRS will review your financial information and ensure you’ve filed all required tax returns when determining your eligibility.
• Mail Form 433-D to the address listed on the letter you received with Form 433-D.
• Avoid defaulting on your agreement by making on-time payments each month. If you miss a due date, the agreement could be terminated, and you would have to pay a reinstatement fee.

What Is IRS Form 433-D?

Taxpayers will receive Form 433-D when setting up a payment plan, also known as an installment agreement. This form acts as the payment agreement between you and the IRS.

It also lets you set up direct debit payments. Providing accurate bank account information is essential for setting up automatic payments. Direct debits are convenient options for staying current on your IRS agreement and may be required in some cases.

If you need a blank Form 433-D, you can download the latest PDF file from the IRS website.

The bottom of Form 433-D is left blank for IRS use only. The IRS also provides the terms of the installment agreement on the back of the Form 433-D, which the taxpayer has to consent to. These forms can be hard to sift through, so make sure you talk to a tax expert as you’re evaluating your options and applying for IRS tax relief.

Where to Mail IRS Form 433-D

On the form’s instructions, the IRS states that you should return Part 1 to the address on the letter sent with the form. If you don’t have that letter, look for an address to reference in the “For assistance” box on the front of your form. If you don’t have any of this information, call the number listed on any IRS notice you’ve received or consult with a tax professional on where to mail Form 433-D. 

Most of the time, it’s easy to locate the correct address with the information provided. Double-check that everything has been filled out and that you’ve signed and dated the form before you send it in. 

Who Uses Form 433-D?

Anyone who has applied for an installment agreement and has been approved may receive Form 433-D. The IRS will always let you know if they need you to complete and return this document.

Completing the form indicates that you are agreeing to the installment agreement, and if necessary or desired, you can add your bank account info. In addition to direct debits, Form 433-D also explains that you can pay with checks or money orders. 

What’s the advantage of agreeing to a payment plan with Form 433-D? When you have an active payment plan in place, the IRS cannot levy your property or take collection actions against you, nor can they when the agreement request is pending.

How to Fill Out Form 433-D: Required Fields Checklist

Here are the required sections you’ll need to complete when finalizing your agreement and sending in Form 433-D:

• Name and address
• Social Security or Employer Identification Number
• Telephone numbers (home, work, or cell)
• Kind of taxes (form numbers)
• Tax periods you’re applying for
• Amount owed as of today’s date
• Agreement to pay a monthly amount on a specified date of the month
• Initialing and signing to indicate you have reviewed all terms on the page of the page
• Direct debit authorization and bank account numbers
• Indication if you are unable to make debit payments

Carefully review all the information you provide so that you are agreeing to the correct terms in your agreement with the IRS.

Eligibility for an IRS Installment Agreement

To qualify for an IRS installment agreement, you must have filed all required tax returns and currently owe a balance to the Internal Revenue Service. 

If you owe over a certain amount or have a history of default, the IRS may also require you to submit financial information about your income, expenses, assets, and outstanding debts to determine your ability to pay the tax debt over time. This evaluation is typically done using Form 433-F, which collects detailed financial data to help the IRS assess your situation. 

If you are experiencing significant financial hardship, you may not meet the eligibility requirements for a standard installment agreement. In such cases, it’s important to consult a tax professional who can help you explore alternative solutions, such as an Offer in Compromise or Currently Not Collectible status. 

How Is Form 9465 Different from Form 433-D?

Use Form 9465 to request an installment agreement, and if the IRS approves your request, Form 433-D comes next to finalize the agreement with you.

Form 9465 requires this information from you:

• The tax form that your request applies to (e.g., Form 1040)
• Your Social Security number and contact information
• The total amount you owe, according to your tax return or IRS notice
• Any other balances due
• The amount you’re sending with your request
• The amount you owe after that payment
• The amount you can afford to pay each month
• The date you want to make your payments each month
• Your direct deposit information
• Additional information about you and your household

The IRS suggests entering a large suggested payment amount, if possible, since your unpaid balance will continue to accrue penalties and interest until you pay it off. If you don’t list a payment amount for the agreement, the IRS will determine the amount by dividing what you owe by 120 months (or the number of months until the CSED if fewer). 

You may not want this agreement to extend that long, so think through the amount you can realistically afford each month. Talk to a tax attorney when you’re not sure what to do when completing Form 9465.

Form 9465 vs Form 433-D: Quick Comparison

Form 9465 and Form 433-D are used at different stages in the installment agreement process. Here’s a breakdown of how they differ:

• Form 9465 is used first when you’re applying for a payment plan.
• You’ll provide information about what you owe and how much you want to pay each month when applying.
• Form 433-D comes after the IRS has accepted your installment agreement request.
• Terms of the agreement are outlined on Form 433-D, and you sign and date it to finalize it.

How to Submit IRS Form 433-D

So, what do you do once you’ve completed Form 433-D? Follow these steps to submit this form:

• Provide accurate, updated information: Double-check all the information you send to the IRS to ensure accuracy. 
• Locate where to mail Form 433-D: The documents the IRS sends you will contain all the information you need to submit the form. Send Form 433-D to the address provided and follow all instructions closely.
• Pay attention to deadlines: Any IRS notices and documentation will also include the deadline for returning your Form 433-D, so pay close attention to these due dates.
• Follow all terms of the agreement: Keep a copy of the installment agreement for your records, and create a system for paying your monthly payments by your chosen due date. 

If you have trouble paying your monthly amount or are unsure about the terms of your plan, talk to a tax professional to avoid any further issues. 

Terms and Conditions of the Installment Plan

When you enter into an IRS installment agreement using Form 433-D, you are agreeing to a set of terms and conditions that outline how you will pay your tax debt. The agreement specifies: 

• your monthly payment amount, 
• the duration of your payment plan, and 
• The method of payment. 

By signing the form, you also agree to stay current on your filing and payment requirements, or the IRS may put your plan into default. 

Monthly Payment Options

When setting up an installment agreement with the IRS, you have several monthly payment options to choose from. The most common and convenient method is direct debit, which allows the IRS to automatically withdraw your monthly payment amount from your bank account each month. 

Alternatively, you can mail a check or money order payable to the United States Treasury if you prefer not to use automatic withdrawals. For those who want more flexibility, the IRS also offers online payment options such as IRS Direct Pay, which lets you make manual payments online without setting up a direct debit agreement. 

Each payment method has its own advantages, so it’s wise to consult a tax professional to determine which option best fits your financial situation and helps you stay on track with your payment plan. However, choosing direct debit provides the lowest set-up fees for your arrangement. 

What Happens if You Miss a Payment

If you fail to make a payment or fall behind on your tax filings, the IRS may terminate your agreement and begin collection actions, such as issuing federal tax liens, levies, or wage garnishments. If your agreement is terminated, you may be required to pay a reinstatement fee, which is currently $89, to restore your payment plan. 

Other Alternatives if You Can’t Afford Your Monthly Payment

The IRS also offers additional relief options if you can’t pay your tax bill. Installment agreements are common because they’re usually pretty simple to set up. However, here are a few additional options other than the traditional Form 9465/433-D process:

Apply for a Payment Plan Online

If you owe $50,000 or less in taxes, you could avoid filing the form and instead set up an installment agreement online. (Visit www.irs.gov/OPA to do this.) 

Offer in Compromise

This request also involves a Form 433: either Form 433-A (OIC) or Form 433-B (OIC) for businesses. With this type of request, you send in an offer along with financial information that shows you are dealing with an issue that prevents you from paying your full balance. The IRS will most likely approve your offer if what you sent them is all they can reasonably expect to collect from you.

CNC Status

The IRS may also approve temporarily delaying collections on your account with CNC status if you are dealing with a financial hardship of some kind. But remember that this status is only temporary, and you will have to pay off your full tax bill when your situation improves.

Always talk through your tax relief options with a tax attorney, who can guide you through the process of dealing with the IRS.

What Are 433 Forms Used For?

The IRS created a few types of Form 433 to collect important financial information from taxpayers. Here are the different types of Form 433:

• Form 433-A, Collection Information Statement for Wage Earners and Self-Employed Individuals: For individuals and self-employed taxpayers, typically those who meet with a revenue officer during a field collection
• Form 433-B, Collection Information Statement for Businesses: For businesses, including corporations, S corporations, LLCs, and partnerships
• Form 433-D, Installment Agreement: Installment agreement and direct deposit consent form
• Form 433-F, Collection Information Statement: For individuals, but it isn’t as detailed as 433-A
• Forms 433-A and 433-B (OIC), Offer in Compromise: For individuals or businesses, respectively, when requesting an offer in compromise.

The IRS reviews the information on these forms to determine the next steps, whether approving an offer in compromise or temporarily delaying collections.

Finding Help with IRS Installment Agreements

You may know that you’re not able to pay your tax bill in full, but you don’t know what to do next. To stay in good standing with the IRS and avoid further penalties, interest, and even criminal charges, work with a tax expert as soon as possible.

The team at Damien’s Law is here to guide you through any situation where you would need to complete IRS Form 433-D or any other type of Form 433. We help you understand your tax relief options and will guide you through IRS communications as well. Contact Damien’s Law today to learn more about our legal team and tax services.

FAQs about IRS Form 433-D

When would I need to apply for an installment agreement?

The IRS suggests applying for a payment plan if you don’t think you’ll be able to pay your full tax bill on time. This option helps you avoid collections and an eventual federal tax lien on your property from the IRS.

Can I send Form 433-D with Form 9465?

Yes, you can. However, the IRS isn’t guaranteed to approve your request in Form 9465 that would warrant Form 433-D.

Are there costs associated with IRS payment plans?

For short-term payment plans, which are for 180 days or less and apply to balances less than $100,000, there is no cost to apply for a payment plan. 

As of 2026, for long-term payment plans, if you pay by direct debit, there is a $22 setup fee to apply online or a $107 setup fee to apply by phone, mail, or in person unless you qualify as low-income. If you pay another way, the setup fee is $69 for online applications, $178 for phone, mail, or in-person, and $43 for low-income taxpayers.

Where do I mail the IRS installment agreement Form 433-D?

The mailing address varies. Read the instructions provided on your notice or documents from the IRS. The agency will be clear about how to send or mail in your Form 433-D. Also, be sure to send it by the deadline provided.