Catalog Number 49443R www.irs.gov Form 13844 (Rev. 2-2024)

Form 13844 

(February 2024) Application For Reduced User Fee For Installment Agreements

Department of the Treasury - Internal Revenue Service

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. Low-income taxpayers, for installment agreement 

purposes, are individuals with adjusted gross incomes, as determined for the most recent year for which such information 

is available, at or below 250% of the criteria established by the poverty guidelines updated annually by the U.S. 

Department of Health and Human Services.

If you are a low-income taxpayer and you agree to make electronic payments through a debit instrument by entering into a 

direct debit installment agreement, then the IRS will waive the user fees for the installment agreement. If you are a lowincome taxpayer and you are unable to make electronic payments through a debit instrument by entering into a direct 

debit installment agreement, then the IRS will reimburse the user fees that you paid for the installment agreement upon 

completion of the installment agreement. 

The reduced user fee for individuals does not apply to corporations or partnerships. Use this form to apply for low-income 

taxpayer status for installment agreement purposes. If your application for low-income taxpayer status for installment 

agreement purposes is granted, the IRS will waive or reimburse your installment agreement user fees if certain conditions 

are met. To request the reduced user fee, which may be waived or reimbursed if certain conditions apply, mail this form 

to: IRS, P.O. Box 219236, Stop 5050, Kansas City, MO 64121-9236.

If you are an individual, follow the steps below to determine if you qualify for a reduced installment agreement 

user fee.

1. If you are unable to make electronic payments through a debit instrument by entering into a direct debit installment 

agreement (DDIA) please check the box below:

Note: Not checking this box indicates that you are able but choosing not to make electronic payments 

through a debit instrument. The reduced user fee will not be reimbursed upon completion of your 

installment agreement.

I am unable to make electronic payments through a debit instrument by entering into a DDIA.

2. Family Unit Size Enter the total number of dependents (including yourself and your spouse) claimed on 

your most recent income tax return.

3. Adjusted Gross Income Enter the amount of adjusted gross income from the most recent year for 

which such information is available. (Form 1040 and Form 1040-SR, Line 11).

4. Compare the information you entered in items 2 and 3, above, to the Low-Income Taxpayer Adjusted Gross 

Income Guidance table below. Find the “Size of Family Unit” equal to the number you entered in item 2. Next, find 

the column, which represents where you reside (48 Contiguous States and DC and U.S. Territories..., Alaska or 

Hawaii). Compare the adjusted gross income you entered in item 3 to the number in the row and column that 

corresponds to your family unit size and residence. For example, if you reside in one of the 48 contiguous states, 

and your family unit size from item 2 above is 4, and your adjusted gross income from item 3 above is $70,000, 

then you are a low-income taxpayer because your income is less than the $78,000 guideline amount.

5. If the adjusted gross income you entered in item 3 is more than the amount shown for your family unit size and 

residence in the Low-Income Taxpayer Adjusted Gross Income Guidance table below, you are not a low-income 

taxpayer.

6. If the adjusted gross income you entered in item 3 is equal to or less than the amount shown for your family unit 

size and residence in the Low-Income Taxpayer Adjusted Gross Income Guidance table below, you are a lowincome taxpayer. If you are a low-income taxpayer based on your income level, you must sign and date the 

certification portion of this form and submit it to the IRS within 30 days from the date of the Installment Agreement 

acceptance letter that you received. Applications for low income taxpayer status, for installment agreement 

purposes, will not be considered if submitted 30 days after the date on the installment agreement 

acceptance letter you received.
Catalog Number 49443R www.irs.gov Form 13844 (Rev. 2-2024)

Low-Income Taxpayer Adjusted Gross Income Guidance

Size of Family Unit 48 Contiguous States and 

D.C., and U.S. Territories Alaska Hawaii 

1 $37,650 $47,025 $43,275

2 $51,100 $63,850 $58,750

3 $64,550 $80,675 $74,225

4 $78,000 $97,500 $89,700

5 $91,450 $114,325 $105,175

6 $104,900 $131,150 $120,650

7 $118,350 $147,975 $136,125

8 $131,800 $164,800 $151,600

For each additional person, add $13,450 $16,825 $15,475

Source: Based on 2024 US Department of Health & Human Services Poverty Guidelines, January 17, 2024.

Your name (Last, First, Middle Initial) (print) Social Security Number (SSN) or Taxpayer Identification Number (TIN) 

Spouse's name (Last, First, Middle Initial) (print) Social Security Number (SSN) or Taxpayer Identification Number (TIN) 

Certification: I certify under penalty of perjury that I am eligible for status as a low-income taxpayer for installment 

agreement purposes based on my family unit size and adjusted gross income.

Your signature Date 

Spouse's signature (if it is a joint liability) Date