Non-Simple (Full-Disclosure) Installment Agreement

When a balance does not fit the Guaranteed or Simple Payment Plan thresholds, the Internal Revenue Manual directs what it calls a Non-Simple Installment Agreement: a full Collection Information Statement, and managerial approval of the outcome.

Timeline

The Internal Revenue Manual does not publish a fixed processing time for full-disclosure cases; it distinguishes them from Guaranteed and Simple Payment Plan cases specifically by requiring managerial approval, which the simpler paths do not

Cost

The IRS publishes setup fees that vary by plan type and application method on its payment plans page; this page does not restate the current figures because they change on the IRS's own schedule

How the IRS decides

The Internal Revenue Manual directs full financial-statement processing whenever a case does not meet the published Guaranteed or Simple Payment Plan conditions. The proposed monthly payment is then set against the taxpayer's disclosed income, allowable expenses under IRS collection financial standards, and equity in assets — a case-by-case financial determination rather than a threshold rule.

Key Takeaways

The IRS's own current term is "Non-Simple Installment Agreement"
Triggered whenever a balance or case does not meet the Guaranteed or Simple Payment Plan conditions
Requires a full Collection Information Statement and managerial approval
No published balance ceiling, unlike the two simpler agreement types

Best For

Balances above the Simple Payment Plan's aggregate threshold
Taxpayers whose case does not otherwise meet Guaranteed or Simple Payment Plan conditions
Situations where the IRS needs to see actual income, expenses, and assets to set a monthly payment rather than accepting a proposed amount outright

Requirements

1
All required tax returns must be filed
2
The Internal Revenue Manual states that if taxpayers do not qualify for Guaranteed Installment Agreement, Simple Payment Plan, or Simple Payment Plan (Business Trust Fund) processing, a complete Collection Information Statement must be secured
3
Financial disclosure on Form 433-A (individuals), 433-B (businesses), or the shorter 433-F where the case falls within its limits
4
Managerial approval of the resulting agreement

How to Apply for Non-Simple (Full-Disclosure) Installment Agreement

Confirm Ineligibility for the Simpler Paths

Check the balance and case facts against the Guaranteed and Simple Payment Plan conditions; if neither fits, full-disclosure processing applies.

Complete a Collection Information Statement

File Form 433-A, 433-B, or 433-F as the case requires, with supporting documentation of income, expenses, assets, and liabilities.

IRS Financial Review

The assigned employee reviews the statement against IRS collection financial standards to set a proposed monthly payment.

Managerial Approval

The Internal Revenue Manual states managerial approval is required before the agreement is finalized.

Make Payments

Pay according to the approved agreement and stay current on future filing and payment obligations.

Advantages

Available regardless of balance size — there is no published ceiling the way there is for the Guaranteed and Simple Payment Plan types.
A monthly amount is negotiated from actual income, expenses, and asset information rather than a flat threshold rule, which can produce a lower payment than a rigid formula would for a taxpayer with real financial constraints.
Stops enforced collection the same way any accepted installment agreement does, while the agreement is in effect.
Can be paired with a partial-payment structure (see our Partial Payment Installment Agreement comparison) where full payment by the collection statute date is not realistic.

Disadvantages

The Internal Revenue Manual states managerial approval is required for a Non-Simple Installment Agreement case disposition, which the Guaranteed and Simple Payment Plan types do not require.
A full Collection Information Statement means disclosing income, expenses, assets, and liabilities in detail — more paperwork and more verification than the streamlined thresholds.
Processing generally takes longer than a Guaranteed or Simple Payment Plan case, since it requires financial review and manager sign-off.
Penalties and interest continue to accrue on the unpaid balance for the life of the agreement.

Frequently Asked Questions

Is this the same as what people call a "regular" or "complex" installment agreement?

Likely the same underlying process described with different labels. This page uses the Internal Revenue Manual's own current term, Non-Simple Installment Agreement, and sources it directly rather than adopting informal names this page cannot verify against a current IRS source.

What triggers full financial disclosure instead of a Simple Payment Plan?

The Internal Revenue Manual states that once a taxpayer does not qualify for Guaranteed Installment Agreement, Simple Payment Plan, or Simple Payment Plan (Business Trust Fund) processing, a complete Collection Information Statement must be secured. The most common trigger is a balance above the Simple Payment Plan's aggregate threshold.

Does a manager have to approve every installment agreement?

No. The Internal Revenue Manual states managerial approval is required specifically for Non-Simple Installment Agreement dispositions, and states it is not required for Guaranteed Installment Agreement, Simple Payment Plan, or Simple Payment Plan (Business Trust Fund) dispositions.

Is Full-Disclosure IA Right For You?

Read what the IRS publishes about each program. Eligibility is determined by the IRS on your full circumstances.

Take the Quiz

Other Options

OIC

Taxpayers who cannot pay their full tax liability

Payment Plan

Taxpayers with steady income who can afford monthly payments

CNC Status

Taxpayers experiencing severe financial hardship

Penalty Relief

Situations where the same return type was filed on time for the prior three years and no penalty was assessed in that window — the timely compliance history the IRS tests for administrative relief

Pay in Full

Taxpayers who have the funds available now and want to stop interest and penalties from growing further

Short-Term Plan

Taxpayers who can pay the full balance within 180 days and want to avoid any setup fee

Guaranteed IA

Individuals whose income tax liability, excluding penalties and interest, is small enough to meet the published limit

Simple Payment Plan

Individual, out-of-business sole-proprietor, or non-trust-fund business taxpayers whose balance is at or below the published threshold

Appeals / CDP

Someone who disagrees with a specific IRS collection action — a lien filing, a levy, or a rejected/modified/terminated installment agreement

Innocent Spouse

A joint filer who did not know about, and had no reason to know about, errors the other spouse made on a joint return

Injured Spouse

A joint filer whose share of a joint refund was applied to the other spouse's separate debt — back taxes, child support, federal student loans, or other debts subject to offset

Bankruptcy

Understanding, in general terms, what the Bankruptcy Code says determines whether an income tax debt can be discharged

Details

Timeline

Costs

The IRS publishes setup fees that vary by plan type and application method on its payment plans page; this page does not restate the current figures because they change on the IRS's own schedule.

How the IRS decides

Form 433-A/433-B

IRS financial disclosure forms used to evaluate your ability to pay tax debts.

Form 433-F (Collection Information Statement)

The shortest of the three Collection Information Statements. It is the one CP522 asks for, and the IRS says not to mail that one.

Reasonable Collection Potential (RCP)

The IRS's assessment of what it could collect from you. It drives what an offer in compromise needs to be worth — but the IRS decides it, and no calculator settles it.

Form 433-A vs. Form 433-F

Comparison

Partial Payment Installment Agreement vs. Full-Pay Installment Agreement