Skip to main content
Level 3
February 21, 2021
Question

Form 433-D vs. Form 9465

  • February 21, 2021
  • 9 replies
  • 122 views

I requested an installment plan for a client last year using Form 9465, and the IRS sent her a Form 433-D to fill out instead. The client will need an installment plan for their 2020 taxes, as well. But I can't find a 433-D in ProSeries. Do I just fill out the Form 9465 again and fill in the remaining old balance on Line 6?

And why don't clients pay estimated taxes when you give them vouchers?!?

 

This topic has been closed for replies.

9 replies

qbteachmt
Level 15
February 21, 2021

Did you use the googles?

who sends form 433-d

 

"Form 433-D is the basic installment agreement, while Form 9465 is the Installment Agreement Request. This form allows the IRS to set up automatic payments with a taxpayer. ... It affords the taxpayer a lower user fee than a regular agreement."

 

So, you would Request the agreement (9465) and then, the IRS responds (433-D).

Don't yell at us; we're volunteers
Pat W11Author
Level 3
February 21, 2021

Thanks –  I saw that same explanation on Google, but the source is pdffiller.com, and I don’t really consider them to be an authoritative source. I was unable to find similar wording on the IRS website. 

Prior to this particular situation, I’ve never had a client tell me that they received a form 433-D from the IRS in order to complete their installment plan.

Having said that, my research was somewhat limited because it was at the end of a very long day.

qbteachmt
Level 15
February 21, 2021

"I was unable to find similar wording on the IRS website."

It's just setting up the payment. The text for this is all over the IRS, but in various places and steps.

"It is only when your information has been reviewed and approved that you can finally fill out and submit IRS 433-D."

From: https://silvertaxgroup.com/guide-433-d-installment-agreement/

"I’ve never had a client tell me that they received a form 433-D from the IRS in order to complete their installment plan."

It is for that specific payment method. if they don't want to do it that way, don't use that form.

Have you read the various 433- instructions? An installment plan, how to submit for it, and the fees involved will vary depending on business or personal, amount owed, and how it is or is to be paid. Also, if the person applies for any waivers or forgiveness, such as being below the poverty line. And the various application methods carry differing fees. You typically want to use the least expensive application and payment processes, if you can do so. And that's why you use 433-D. The 433-D is the Payment details; it reduces the fees if using this method.

From: https://www.irs.gov/payments/payment-plans-installment-agreements#costs

What are payment plan costs and fees?

If the IRS approves your payment plan (installment agreement), one of the following fees will be added to your tax bill. Changes to user fees are effective for installment agreements entered into on or after April 10, 2018. For individuals, balances over $25,000 must be paid by Direct Debit. For businesses, balances over $10,000 must be paid by Direct Debit.

Apply online through the Online Payment Agreement tool or apply by phone or by mail by submitting Form 9465, Installment Agreement Request.

Note: If making a debit/credit card payment, processing fees apply. Processing fees go to a payment processor and limits apply.

Don't yell at us; we're volunteers