Form 13844 (Application for Reduced User Fee for Installment Agreements)
Applies for low-income status on an installment agreement, which reduces the setup fee and may waive or reimburse it. A separate form from the installment agreement request itself.
Full Definition
Form 13844 asks the IRS to treat you as a low-income taxpayer for installment agreement purposes, which the IRS states reduces the standard user fee "to $43" and, depending on how you pay, either waives or reimburses that amount.
The IRS defines the test: "Low-income taxpayers, for installment agreement purposes, are individuals with adjusted gross incomes, as determined for the most recent year for which such information is available, at or below 250% of the criteria established by the poverty guidelines updated annually by the U.S. Department of Health and Human Services." The form publishes the current income table for that comparison, and the table changes with the yearly HHS guidelines rather than being fixed.
Payment method changes what happens to the fee. The IRS states: "If you are a low-income taxpayer and you agree to make electronic payments through a debit instrument by entering into a direct debit installment agreement, then the IRS will waive the user fees for the installment agreement. If you are a low-income taxpayer and you are unable to make electronic payments through a debit instrument by entering into a direct debit installment agreement, then the IRS will reimburse the user fees that you paid for the installment agreement upon completion of the installment agreement."
Timing is unforgiving. If you qualify on income, the IRS states you "must sign and date the certification portion of this form and submit it to the IRS within 30 days from the date of the Installment Agreement acceptance letter that you received," and that applications "will not be considered if submitted 30 days after the date on the installment agreement acceptance letter."
This is a certification about your income, not the agreement itself. Form 9465 or the online application sets up the installment agreement; Form 13844 is filed afterward, on its own clock, to get the reduced-fee status recognized.
What to do next
File it within 30 days of your installment agreement acceptance letter — the IRS states it will not consider the application after that window, regardless of whether your income actually qualifies.
Sources
- Form 13844, Application For Reduced User Fee for Installment Agreements (Rev. 2-2026) — Internal Revenue Service, retrieved 2026-08-24
Last reviewed 2026-08-24 by Tax Resolution Clarity editorial.
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.
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Where to go next
The IRS publishes the rules this page describes. Your own notice governs your dates.