Item 1: direct debit box
A checkbox stating "I am unable to make electronic payments through a debit instrument by entering into a DDIA." A direct debit installment agreement is a DDIA.
13844
Application For Reduced User Fee For Installment Agreements
- Agency
- IRS
- Revision
- Rev. 2-2026
- Fillable fields
- 9
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 13844: Application for Reduced User Fee for Installment Agreements
Form 13844 is the application an individual uses to ask the IRS for low-income taxpayer status for installment agreement purposes. The form says that for low income taxpayers, the user fee for entering into an installment agreement (payment plan) is reduced to $43, and this $43 may be waived or reimbursed if certain conditions are met.
The form defines low-income taxpayers, for installment agreement purposes, as individuals with adjusted gross incomes at or below 250% of the criteria established by the poverty guidelines updated annually by the U.S. Department of Health and Human Services. Page 2 prints a guidance table of income amounts by family unit size for the 48 contiguous states and D.C. and U.S. territories, Alaska and Hawaii, based on the 2026 HHS poverty guidelines.
The form says the reduced user fee for individuals does not apply to corporations or partnerships. You can fill out Form 13844 free in your browser on this page and download the result without an account.
What's on Form 13844
Items 2 and 3: family size and income
Item 2 is the family unit size: the total number of dependents, including yourself and your spouse, claimed on the most recent return. Item 3 is adjusted gross income from Form 1040 or 1040-SR, line 11a.
Items 4 to 6: the comparison
These items explain how to compare items 2 and 3 with the Low-Income Taxpayer Adjusted Gross Income Guidance table, using the row for family size and the column for where you reside.
Guidance table
Income amounts for family units of 1 to 8 people, plus an amount for each additional person, in three columns: 48 contiguous states and D.C. and U.S. territories, Alaska, and Hawaii.
Names, numbers and certification
Your name and SSN or TIN, your spouse's name and SSN or TIN, and a certification under penalty of perjury, with your signature and date and a spouse's signature and date.
How to fill out Form 13844
- 1
Item 1
Check the box only if you are unable to pay through a DDIA. The form notes that not checking it indicates you are able but choosing not to pay electronically, and the reduced fee will not be reimbursed on completion.
- 2
Item 2
Enter the total number of dependents, including yourself and your spouse, claimed on your most recent income tax return.
- 3
Item 3
Enter adjusted gross income from the most recent year for which it is available. The form points to Form 1040 and Form 1040-SR, line 11a.
- 4
Items 4 to 6
Find your family unit size and residence column in the table and compare. The form's example: in the 48 contiguous states, a family unit of 4 with AGI of $80,000 is under the $82,500 guideline amount.
- 5
Names and certification
Print your name and SSN or TIN, and your spouse's if it is a joint liability. Then sign and date the certification. A spouse signs too on a joint liability.
Why fill Form 13844 on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Where to send it and timing
Where to send
The form says to mail it to: IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA. 93779.
Deadline
The form says to sign and submit it within 30 days from the date of the Installment Agreement acceptance letter. It says applications submitted 30 days after that date will not be considered.
The fee amount
The form says the user fee for low income taxpayers is reduced to $43, and this $43 may be waived or reimbursed if certain conditions are met.
Waived or reimbursed
The form says the IRS waives the fee for a low-income taxpayer in a direct debit installment agreement, and reimburses the fees paid upon completion of the agreement when the taxpayer is unable to pay by direct debit.
Table source
The form says its guidance table is based on the 2026 US Department of Health & Human Services Poverty Guidelines, January 15, 2026.
Related forms
Who fills out Form 13844?
An individual who has entered into an IRS installment agreement completes the form and mails it to the IRS. The form also has lines for a spouse.
Official sources and the blank
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Questions about Form 13844
Where do I mail Form 13844?
The form gives the address: IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA. 93779.
How much is the reduced user fee?
The form says the user fee for low income taxpayers is reduced to $43, and that this $43 may be waived or reimbursed if certain conditions are met.
When is Form 13844 due?
The form says within 30 days from the date of the Installment Agreement acceptance letter. Applications submitted after that will not be considered.
What does the item 1 checkbox change?
The form says not checking it indicates you are able but choosing not to make electronic payments, and the reduced user fee will not be reimbursed when the agreement is completed.
Can a business use Form 13844?
The form says the reduced user fee for individuals does not apply to corporations or partnerships.
Where does the adjusted gross income figure come from?
The form asks for adjusted gross income from the most recent year for which it is available, and points to Form 1040 and Form 1040-SR, line 11a.