2159

Payroll Deduction Agreement (Spanish Version)

Agency
IRS
Revision
Rev. 7-2024
Fillable fields
205
Pages
6
Official source
IRS form page
Checked
October 21, 2026
Fill 2159 online
Page 1 of form 2159

Form 2159 (sp): Payroll Deduction Agreement, Spanish Version

Form 2159 (sp) is the Spanish version of Form 2159, Payroll Deduction Agreement. The PDF is titled "Acuerdo de Deducción de Nómina" and dated julio de 2024 (Rev. 7-2024). The agreement, its terms and the instructions on the back are in Spanish, for taxpayers and employers who read Spanish. A few IRS-only labels, such as AGREEMENT LOCATOR NUMBER and Originator's ID #, stay in English.

In the agreement the taxpayer agrees to have a set amount withheld from each wage or salary payment, and the employer pays it to the IRS until the total liability is paid in full. The employer signs to agree to take part and picks how often it sends the money: weekly, every two weeks, monthly or another schedule.

The PDF holds three copies: Parte 1, Copia de Acuse de Recibo, which goes back to the IRS; Parte 2, Copia del Empleador, with instructions to the employer on the back; and Parte 3, Copia del Contribuyente, with instructions to the taxpayer. The English edition, Form 2159, has its own page. You can fill out this Spanish PDF free in your browser on this page and download it without an account.

Top of page 1 of Form 2159 (sp): Payroll Deduction Agreement, Spanish Version, as printed by IRS

What's on Form 2159 (sp)

Employer section

The employer's name and address, a contact person and phone, the statement agreeing to withhold, boxes for weekly, every two weeks, monthly or other, the first payment date, and the signature, title and date.

Taxpayer and debt

The taxpayer's name and address, SSN or EIN, the spouse's last four digits, the types of tax by form number, the tax periods and the amount owed, plus all penalties and interest provided by law.

Deduction amount

How often you are paid, the amount to withhold from each paycheck, the start date, and a table of planned increases or decreases with the new installment amount.

Terms of the agreement

The conditions you accept: paying on time, filing all federal returns and paying taxes on time, refunds applied to the debt, when the IRS may end the agreement, levy and lien terms, and contact with third parties.

User fees

Under "Entendiendo los cargos administrativos", the form lists a $178 user fee, $43 for low-income taxpayers, and a $89.00 reinstatement fee. It points to Form 13844 and Form 13844(SP).

Signatures and IRS use

Your signature and date, a title if you are a partner or corporate officer, the spouse's signature on a joint liability, then a box for IRS use only that includes the federal tax lien notice options.

How to fill out Form 2159 (sp)

  1. 1

    Employer and your details

    Enter your employer's name and address, your name (and your spouse's, if the amount owed is from a joint return) and your current address.

  2. 2

    Identifying numbers

    Enter your SSN or EIN as shown on the notice you received, and the last four digits of your spouse's SSN on a joint liability.

  3. 3

    Debit payments box

    Check "No puedo hacer pagos por débito" only if you cannot make debit payments. The form notes that leaving it blank means you can but choose not to.

  4. 4

    Debt and deduction

    Enter the tax types and periods, the amount owed as of the date you spoke with the IRS, how often you are paid, the agreed deduction and the start date. Leave the increase table blank unless agreed with the IRS.

  5. 5

    Sign and give it to your employer

    Sign and date, with your spouse on a joint liability, and give the form to your employer. If it came by mail, the form says to give your employer a copy of the letter too.

  6. 6

    Employer completes and returns

    Your employer marks the payment frequency, signs, and returns the parts asked for in the letter, or Part 1 to the address in the help box on the front.

Why fill Form 2159 on indox

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Where it goes, payments and fees

Where it goes

The employer returns the parts requested in the letter that came with the form, using the IRS address in that letter or the address shown on the front of the form.

How the employer pays

The employer instructions say to make each check payable to "United States Treasury" and to write the employee's name and Social Security number on each payment.

Payments continue

The employer instructions note that the amount shown may not include all penalties and interest, and say to keep making payments unless the IRS gives notice to stop.

Fees

The form lists a $178 user fee, reduced to $43 for low-income taxpayers at or below 250% of federal poverty guidelines, and a $89.00 fee if the IRS reinstates a terminated plan.

Getting help

The form lists 1-800-829-3903 for self-employed individuals, business owners and businesses, and 1-800-829-7650 for individual wage earners. With a letter, use the number on the letter.

Backup withholding

The taxpayer instructions say the agreement does not affect any liability for backup withholding on interest and certain dividends under Public Law 98-67.

Related forms

Who files Form 2159 (sp)?

  • Taxpayers paying a tax debt from wages

    The taxpayer instructions refer to the amount you agreed to have deducted from your pay when you spoke with the IRS. The signature line has a title box for a partner or corporate officer.

  • Spouses on a joint liability

    If the amount owed is from a joint return, the form asks for the spouse's name, the last four digits of the spouse's Social Security number and the spouse's signature.

  • Employers

    The employer instructions say the agreement requires the employer's approval. An employer that agrees completes the employer section on the front, signs it and returns the parts requested.

  • IRS employees

    The taxpayer instructions apply if the form was not already completed by an IRS employee. The IRS completes the Additional Terms box and the area marked for IRS use only.

  • Low-income taxpayers

    The debit payments self-identifier box lets a taxpayer say they cannot make debit payments. The taxpayer instructions say that if it is checked, the IRS reimburses the user fee once the plan is completed.

Three parties appear on the form: the taxpayer who owes, the employer who withholds, and the IRS, which sets the terms.

Official sources and the blank

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Questions about Form 2159

What language is Form 2159 (sp) in?

Spanish. The agreement, its terms and both sets of instructions are in Spanish, while a few IRS-only labels stay in English. This page about it is in English.

Is there an English version?

Yes. The English edition is Form 2159, Payroll Deduction Agreement, which has its own page.

Does the employer have to agree?

The employer instructions say this payroll deduction agreement requires the employer's approval.

What fees does the form list?

A $178 user fee, $43 for low-income taxpayers, which may be waived or reimbursed if certain conditions are met, and a $89.00 reinstatement fee.

Is this a direct debit installment agreement?

No. The taxpayer instructions say this payroll deduction agreement is not a direct debit installment agreement and that you are not making debit payments under it.

Who signs it?

The taxpayer, the spouse on a joint liability, and the employer. The IRS use only box has a line for the person who reviewed or approved the agreement.