Types of IRS Installment Agreements

The Five Installment Agreement Types

The IRS offers five distinct Installment Agreement types, each with different eligibility rules, financial disclosure requirements, and lien implications. Choosing the right one based on your balance and financial situation can mean the difference between approval in a few minutes online and a multi-month negotiation with a Revenue Officer.

How to Pick Based on Your Balance

Guaranteed Installment Agreement. Available for individual income tax balances under $10,000 (excluding interest and penalties) when the taxpayer has filed all returns and paid all tax for the prior 5 years, hasn't entered another IA in the last 5 years, and can pay the balance in full within 3 years. The IRS must accept the request. No financial disclosure required.

Streamlined Installment Agreement. Balances up to $50,000 (combined tax, interest, penalties) for individuals; up to $25,000 for out-of-business sole proprietors and businesses. Full payment within 72 months. No Form 433 required. Application via Form 9465 or the IRS Online Payment Agreement tool at irs.gov/payments.

Direct Debit Installment Agreement (DDIA). A variant of any IA type where monthly payments are automatically debited from your bank account. Required for balances $25,000 to $50,000 under the Fresh Start program to avoid Notice of Federal Tax Lien filing. After three consecutive DDIA payments, you can request lien withdrawal under Form 12277.

Partial Pay Installment Agreement (PPIA). Balances paid through monthly installments based on current disposable income from Form 433-F, with the agreement running until the Collection Statute Expiration Date (CSED) under IRC § 6502 — 10 years from assessment. Any balance remaining when CSED expires is written off. Reviewed by the IRS every 2 years.

Non-Streamlined Installment Agreement. Balances over $50,000 or cases that don't fit other categories. Requires complete financial disclosure on Form 433-F, 433-A, or 433-B. Revenue Officer reviews allowable living expenses against IRS national and local standards before approving payment terms. May require equity in assets to be applied toward the balance before installments begin.

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Streamlined Installment Agreement:

Partial Payment Installment Agreement (PPIA):

Full Payment Installment Agreement:

In-Business Trust Fund Express Installment Agreement (IBTF-Express IA):

Long-Term Installment Agreement (LTA):

Installment Agreement with Direct Debit (DDIA):

Temporary Delay Installment Agreement:

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There are several types of IRS Installment Agreements, each tailored to different financial situations and tax liabilities. Here are some common types:

Remember that the specific terms and conditions of these agreements may change over time, and eligibility criteria can vary. It's essential to consult the IRS website or seek professional tax advice to determine the most suitable installment agreement for your unique tax situation and needs.

Request a free consultation with our experts today and take the first step towards achieving your goals.

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Last Reviewed: 2026  ·  Meet Our Attorneys →

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