Item 1: direct debit box
A box to check for a taxpayer who cannot make electronic payments by debit to set up a direct debit installment agreement (DDIA).
13844
Application For Reduced User Fee For Installment Agreements (Spanish Version)
- Agency
- IRS
- Revision
- Rev. 2-2026
- Fillable fields
- 9
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 13844 (sp): Spanish Application for Reduced Installment Agreement User Fee
Form 13844 (sp) is the Spanish version of Form 13844, Application for Reduced User Fee for Installment Agreements. Its Spanish title is "Solicitud para la Reducción del Cargo Administrativo para el Plan de Pagos a Plazos." The steps, the income table and the certification are all written in Spanish. The English edition is Form 13844.
The form says that for low-income taxpayers, the user fee to set up an installment agreement (payment plan) is reduced to $43, and this $43 may be waived or reimbursed if certain conditions are met. It defines low-income taxpayers, for installment agreement purposes, as people whose adjusted gross income is at or below 250% of the poverty guidelines updated each year by the U.S. Department of Health and Human Services.
This edition is dated February 2026, and its table is based on the 2026 poverty guidelines. The PDF can be filled out free in the browser on this page and downloaded without an account.
What's on Form 13844 (sp)
Items 2 and 3: family size and income
Item 2 is the family unit size. Item 3 is the adjusted gross income for the most recent year available.
Items 4 to 6: the comparison
Compare items 2 and 3 with the income table for the place of residence to see whether the income is at or below the amount shown.
Income table
Amounts for family sizes 1 to 8 in three columns: the 48 contiguous states, D.C. and U.S. territories; Alaska; and Hawaii, plus an amount for each extra person.
Names, numbers and certification
Printed names and SSN or TIN for the taxpayer and spouse, a certification made under penalty of perjury, and signature and date lines.
How to fill out Form 13844 (sp)
- 1
Item 1
Check the box only if electronic debit payments for a DDIA are not possible. The form says leaving it unchecked means the taxpayer can pay by debit but chooses not to, and the reduced fee will not be reimbursed when the plan ends.
- 2
Item 2
Enter the total number of dependents, including the taxpayer and spouse, claimed on the most recent tax return.
- 3
Item 3
Enter the adjusted gross income for the most recent year available. The form points to line 11 of Form 1040 (sp) and Form 1040-SR (sp).
- 4
Items 4 to 6
Find the family size row and the residence column in the table. The form's example: in the 48 contiguous states, a family of 4 with $80,000 is low income because it is below the $82,500 guideline.
- 5
Names and certification
Print the names and SSNs or TINs, then sign and date. A spouse signs too on a joint liability.
Why fill Form 13844 on indox
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Where to send it and timing
Where to send
The form says to send it to: IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA. 93779.
30 day window
The form says to sign and send the certification within 30 days from the date on the installment agreement approval letter. It says requests sent after those 30 days 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.
Extra household members
The table adds $14,200 per extra person in the 48 contiguous states, D.C. and U.S. territories, $17,750 in Alaska and $16,325 in Hawaii.
Table source
The form says its table is based on the 2026 Department of Health and Human Services poverty guidelines of January 15, 2026.
Related forms
13844
Application For Reduced User Fee For Installment Agreements
9 fields, 2 pages
1040
U.S. Individual Income Tax Return (Spanish Version)
199 fields, 2 pages
1040-SR
U.S. Tax Return for Seniors (Spanish Version)
200 fields, 4 pages
9465
Installment Agreement Request (Spanish Version)
79 fields, 2 pages
433-D
Installment Agreement (Spanish Version)
164 fields, 4 pages
Who fills out Form 13844 (sp)?
An individual with an installment agreement fills it out, signs the certification and sends it to the IRS address printed on the form.
Official sources and the blank
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Questions about Form 13844
What language is Form 13844 (sp) in?
Spanish. It is the IRS Spanish version of Form 13844, and the English edition is Form 13844.
Where is Form 13844 (sp) sent?
The form says to IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA. 93779.
How much is the reduced user fee?
The form says $43, which may be waived or reimbursed if certain conditions are met.
When is it due?
The form says within 30 days from the date on the installment agreement approval letter.
What does the item 1 box change?
The form says leaving it unchecked means the taxpayer can pay by debit but chooses not to, and the reduced fee will not be reimbursed at the end of the plan.
Can a business use it?
The form says the reduced fee for individuals does not apply to corporations or partnerships.