irs user fee a one time fee
The IRS will charge a one time user fee of $120 for a request to enter into an installment agreement. If you set up a direct debit installment plan, the user fee will be reduced to $52.The user fee will generally be added to the total amount of back taxes, penalties, and interest that you owe.f you default on an installment payment plan, additional penalties may be assessed and your credit score may suffer. If your annual income is below 250% of the national poverty guidelines established by the Department of Health and Human Services, you may qualify for a reduced user fee of $43.