Application For Reduced User Fee for Installment
Agreements Checklist – 2025
Overview of Form 13844 for the 2025 Tax Year
Form 13844 (Rev. 2-2025) allows individual taxpayers who meet the IRS definition of a
low-income taxpayer to apply for reduced or waived installment agreement user fees. The determination relies on adjusted gross income from the most recent year available, family unit size, and residence, as measured against the Low-Income Taxpayer Adjusted Gross Income
Guidance table included with the form.
This checklist provides a corrected, organized reference guide for completing Form 13844 for
2025. The steps follow the practical process used when preparing an installment agreement request, from confirming eligibility to submitting the completed form. All information reflects verified instructions and requirements applicable to the 2025 tax year.
Filing Checklist for Form 13844 for 2025
Step 1: Confirm Your 2025 Income Threshold Eligibility
Verify that your adjusted gross income from the most recent year for which information is available is equal to or below the amount listed for your family unit size and residence. Use the
Low-Income Taxpayer Adjusted Gross Income Guidance table included on Form 13844 to make this comparison.
Eligibility depends on meeting the income threshold exactly as shown in the table. If your income exceeds the listed amount for your household size and location, you do not qualify for low-income taxpayer status for installment agreement user fee purposes.
Step 2: Calculate Your Total Household Income Using Adjusted Gross
Income
Use the adjusted gross income reported on your most recent federal income tax return when completing Form 13844. For individual filers, this amount appears on Line 11 of Form 1040 or
Form 1040-SR. Do not substitute gross income, taxable income, or estimated income figures.
The form relies solely on adjusted gross income from the most recent year available to determine eligibility.
Step 3: List All Unpaid Tax Periods and Balances
Identify every tax period for which you owe federal tax, including income tax, employment tax, or excise tax. Record the balance owed for each period, including assessed penalties and interest through the current date.
Refer to your most recent IRS notice or bill to verify these amounts. Ensure the total liability listed matches the balance for which you are requesting an installment agreement.
Step 4: Determine Your Monthly Installment Agreement Payment Capacity
Calculate the maximum monthly payment you can reasonably afford. Review your ongoing living expenses, including housing, utilities, food, transportation, childcare, and medical costs, to determine a payment amount that reflects your actual ability to pay. Your proposed payment should not create financial hardship. The amount you propose should align with your documented income and expenses.
Step 5: Complete Form 13844 Line by Line for 2025
Fill out Form 13844 using the instructions printed on the form. Ensure that you enter your adjusted gross income, family unit size, and residence information precisely as specified.
Complete all applicable checkboxes, including the section addressing direct debit payment ability.
Review each line carefully before moving to the next section. The accuracy of these entries determines whether the IRS recognizes you as a low-income taxpayer for user fee purposes.
Step 6: Sign and Date the Form
Sign Form 13844 in the space provided for the taxpayer’s signature and enter the date of signing. If the liability is joint, ensure the spouse also signs in the designated signature block.
Unsigned forms are considered incomplete and may delay processing. Confirm that all required signatures appear on the form before submission.
- Full IRS transcript retrieval (Wage & Income + Account)
- Professional tax form review
- Preparation & filing support
- Tax relief options if you owe the IRS
Step 7: Submit the Completed Form With Your Request
Mail the completed Form 13844 to the address listed on the form instructions. Submit the form together with your installment agreement request, following the mailing guidance provided.
Retain a copy of the completed form for your records. Keeping a copy supports follow-up inquiries and confirms what information was submitted.
Key 2025 Year-Specific Rules and Clarifications
The Low-Income Taxpayer Adjusted Gross Income Guidance table on Form 13844 is based on the 2025 U.S. Department of Health and Human Services poverty guidelines. Eligibility is
determined by adjusted gross income, family unit size, and residence. Assets, expenses, interest and penalties, or total tax debt, are not considered in this calculation by the Internal
Revenue Service.
Family unit size includes the total number of dependents claimed on your most recent federal income tax return. This count includes you and your spouse when filing jointly and must match the return on file with the Internal Revenue Service.
For installment agreements entered into on or after April 10, 2018, qualifying low-income taxpayers who choose online payments through a Direct Debit Installment Agreement receive a reduced fee. When electronic payment options are not available, the IRS will reimburse the user fee after the payment agreement is completed under the IRS payment plan.
Form 13844 applies only to user fee determinations for an IRS payment plan. Approval does not change the underlying tax liability, payment options, enforcement rights, or how tax notices are issued.
This checklist supports accurate preparation and submission of IRS forms related to Form
13844 for the 2025 tax year.
If you’re missing tax documents or want to ensure the numbers you enter match IRS records, we can help.
