Where Do I Mail My IRS Installment Agreement Form?

Where you mail IRS Form 9465 depends on three things: whether you’re sending it with your tax return or on its own, which state you live in, and whether your most recent Form 1040 included Schedule C, E, or F. There is no single national address.¹ Before you drop it in the mail, know that applying online costs $22 with direct debit versus $178 by mail with a check, so the envelope should be a last resort, not a first move.²

If You’re Filing Form 9465 With Your Tax Return

Attach Form 9465 to the front of your return and mail the whole package to the address in your return’s instructions. You don’t look up a separate address for the installment agreement request.¹

If You’re Mailing Form 9465 by Itself

Sending the form on its own, typically for a prior-year balance or in response to a notice, uses two different routing tables. Which one applies depends on whether your most recent Form 1040 included Schedule C (self-employment), Schedule E (rental or partnership income), or Schedule F (farming). Send the form to the wrong center and it goes to a location that isn’t expecting it.

Addresses Without Schedule C, E, or F

Doraville, GA 30362: Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, South Carolina, Texas, Virginia
Andover, MA 01810: Alaska, Arizona, Colorado, Connecticut, Delaware, District of Columbia, Hawaii, Idaho, Illinois, Maine, Maryland, Massachusetts, Montana, Nevada, New Hampshire, New Jersey, New Mexico, North Dakota, Oregon, Rhode Island, South Dakota, Tennessee, Utah, Vermont, Washington, Wisconsin, Wyoming
Kansas City, MO 64999-0250: Arkansas, California, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, New York, Ohio, Oklahoma, Pennsylvania, West Virginia
Austin, TX 78741: Foreign countries, American Samoa, Puerto Rico, APO/FPO addresses, and filers using Form 2555 or 4563

Addresses With Schedule C, E, or F

Memphis, TN 38101-0069: Alabama, Arkansas, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Michigan, Minnesota, Mississippi, Missouri, Nebraska, New Jersey, North Dakota, Ohio, Oklahoma, Pennsylvania, South Dakota, Tennessee, Texas, West Virginia, Wisconsin
Ogden, UT 84409: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming
Holtsville, NY 11742-0480: Connecticut, Maine, Massachusetts, New Hampshire, New York, Rhode Island, Vermont
Philadelphia, PA 19255-0030: Delaware, District of Columbia, Florida, Maryland, North Carolina, South Carolina, Virginia
Austin, TX 78741: Foreign countries, American Samoa, Puerto Rico, APO/FPO addresses, and filers using Form 2555 or 4563

Each of these processing centers has a specific suite, stop number, or P.O. Box that goes with the city and ZIP. The city alone will not get the form to the right desk. Pull the full address, including the stop number, from the current IRS “Where to File” page for Form 9465 before you seal the envelope.¹ The IRS updates these addresses from time to time, so don’t rely on an address you saved from a prior year.

What Goes in the Envelope

A bare Form 9465 isn’t always enough. IRS instructions say to include a check or money order for your first proposed monthly payment, made payable to “United States Treasury.” Write your name, Social Security number, daytime phone number, the tax year, and the form number on the payment, for example “2024 Form 1040.”³ You can send that first payment before the IRS has formally approved the agreement. If your proposed first payment date arrives and you still haven’t heard back, mail the payment to the same address you used for the form.

If your individual tax debt is over $50,000, you also need to complete and attach Form 433-F, Collection Information Statement, which lays out your income, expenses, and assets. For debts between $25,001 and $50,000, Form 433-F isn’t strictly required as long as you agree to direct debit or your proposed monthly amount meets the minimum on the form. Attaching it anyway can head off a follow-up request that would delay approval.⁴

On the form itself, propose a monthly payment on line 11a and pick a due date no later than the 28th of the month on line 12. Leave the payment amount blank and the IRS defaults to dividing your balance by 72 months.⁴ Larger payments mean less interest and penalty, so propose the highest amount you can actually sustain.

Consider Applying Online Instead

Before you mail anything, check whether you qualify for the IRS Online Payment Agreement tool. The cost difference is substantial. As of March 2026, setup fees for a long-term agreement look like this:²

Online with direct debit: $22
Online with other payment methods: $69
Phone, mail, or in-person with direct debit: $107
Phone, mail, or in-person with other payment methods: $178

Short-term payment plans of 180 days or less have no setup fee regardless of how you apply, so if you can clear the balance inside that window, Form 9465 isn’t the right form at all. Short-term arrangements can be handled online or by calling 800-829-1040.⁵

The online tool is available if you’ve filed all required returns and your combined balance of tax, penalties, and interest is $50,000 or less for individuals (Form 1040) or $25,000 or less for businesses (Forms 941, 940, or 1120).⁶ Direct debit is required for individual balances over $25,000 and business balances over $10,000, but choosing it at any balance level lowers your fee.⁷ Online applicants also get an approval or denial immediately, versus roughly 30 days of waiting for a mailed form.

Low-income taxpayers with adjusted gross income at or below 250% of the federal poverty guidelines can apply for a reduced $43 fee using Form 13844. If you qualify and agree to direct debit, the fee is waived. If you can’t use direct debit, the IRS reimburses the fee once the agreement is completed. The application must be submitted within 30 days of the acceptance letter.⁸

One situation still requires paper: a Partial Payment Installment Agreement, where you pay what you can until the collection statute expires, cannot be set up online. It requires Form 9465, Form 433-F, and a note requesting that option.⁹

After You Mail the Form

The IRS usually responds within 30 days of receiving a mailed Form 9465. Expect longer if you filed the underlying return after March 31.⁵ The response will be an acceptance letter with your agreement terms and setup fee, a denial with an explanation, or a request for more financial information (typically Form 433-F).

While your request is pending, the IRS is generally prohibited from levying your wages or bank accounts. That protection extends 30 days beyond a rejection or termination, which gives you room to appeal or propose something different.¹⁰

1
Internal Revenue Service. Where to File Your Taxes for Form 9465
2
Internal Revenue Service. Payment Plans; Installment Agreements
3
Internal Revenue Service. Instructions for Form 9465 (Rev. July 2024)
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Internal Revenue Service. Form 9465 (Rev. September 2020) Installment Agreement Request
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Internal Revenue Service. Instructions for Form 9465 (07/2024)
6
Internal Revenue Service. Online Payment Agreement Application
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Internal Revenue Service. IRS Self-Service Payment Plan Options – Fast, Easy and Secure
8
Internal Revenue Service. Application For Reduced User Fee for Installment Agreements
9
Taxpayer Advocate Service. Partial Payment Installment Agreement
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Office of the Law Revision Counsel. 26 U.S. Code 6159 – Agreements for Payment of Tax Liability in Installments