Form 433-D (Installment Agreement)
The form that formalizes an approved installment agreement — the payment amount, due date, and (if elected) direct debit authorization the IRS signs off on.
Full Definition
Form 433-D is titled simply "Installment Agreement." It is where the payment terms — the monthly amount, the day of the month payment is due, and whether payment is by direct debit — are put in writing and, per the form's own final line, examined or approved by the IRS.
If direct debit is chosen, the form carries the authorization itself: "I authorize the U.S. Treasury and its designated Financial Agent to initiate a monthly ACH debit (electronic withdrawal) entry to the financial institution account indicated for payments of my federal taxes owed... This authorization is to remain in full force and effect until I notify the Internal Revenue Service to terminate the authorization."
The form states its own user fees, current as of its July 2024 revision: a non-Direct Debit agreement carries a $178 fee, a Direct Debit agreement $107, and — "for low-income taxpayers (at or below 250% of Federal poverty guidelines)" — a reduced $43 fee, waived or reimbursed under the same conditions Form 13844 sets out. A reinstated agreement that has defaulted carries an $89 reinstatement fee, reduced the same way for low-income taxpayers. The IRS notes lower fees may be available by applying through its online system. These figures are the ones printed on the form's current revision, not treated here as fixed — the payment plans page is the IRS's own current source.
The form also states what happens if the agreement is broken: "If we terminate your agreement, we may collect the entire amount you owe, EXCEPT the Individual Shared Responsibility Payment under the Affordable Care Act, by levy on your income, bank accounts or other assets, or by seizing your property." It states a lien may be filed if one has not been already, with the same Shared Responsibility Payment carve-out, and that a scheduled payment you cannot make requires contacting the IRS immediately rather than skipping it.
What to do next
If a scheduled payment cannot be made, the form says to contact the IRS immediately rather than miss it — a missed payment can terminate the agreement, which the form states puts everything except the Shared Responsibility Payment back into levy and lien exposure.
Sources
- Form 433-D, Installment Agreement (Rev. 7-2024) — Internal Revenue Service, retrieved 2026-08-24
- Payment plans; installment agreements — Internal Revenue Service, retrieved 2026-08-20
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.