I would like to take a moment to express my sincere appreciation for the excellent service and representation I received from my lawyer Parkam. Throughout the entire process, he was extremely professional, efficient, and successful in handling my case. Every time I called, he was always responsive, answered my questions promptly, and made sure everything was handled exactly the way I wanted. His dedication, communication, and attention to detail gave me great confidence and peace of mind. I truly appreciate all the hard work and effort that was put into achieving the best possible outcome. I highly recommend his services to anyone looking for a trustworthy, knowledgeable, and results-driven attorney. Thank you again for the outstanding support and professionalism.
IRS Installment Agreements for Businesses
Learn how businesses can manage tax debt with IRS Installment Agreements, including streamlined, partial payment, and direct debit options.
How Business Installment Agreements Differ from Individual Ones
The IRS distinguishes between business income tax (Form 1120 / 1120-S) and trust fund taxes (Form 941 payroll withholding and Form 940 FUTA). Trust fund liabilities carry personal exposure under IRC § 6672 — the Trust Fund Recovery Penalty (TFRP) lets the IRS assess unpaid withheld tax personally against officers, directors, and any "responsible person" who had authority over collected funds. That changes the negotiation strategy significantly.
Streamlined business Installment Agreements are available for in-business taxpayers with combined assessed balances under $25,000, full pay within 24 months. Above that threshold, the IRS requires a complete financial disclosure on Form 433-B (Collection Information Statement for Businesses) and often requests Form 433-A from each responsible officer when trust fund balances are involved.
What to Expect Procedurally
Filing Form 9465 with the most recent payroll tax return alone does not stop the TFRP investigation if you have unpaid 941 liability. A revenue officer will typically conduct interviews under Form 4180 to identify responsible parties. Once the TFRP is assessed against individuals, those balances follow separate Collection Statute Expiration Dates and can be pursued independently of the business.
For businesses still operating, the IRS prefers in-business trust fund express Installment Agreements: balances under $25,000 in trust fund tax, full pay within 24 months, on Direct Debit. That arrangement avoids the deeper financial review and reduces NFTL likelihood. Larger balances usually require negotiated terms with monthly payments calculated against Form 433-B financials, plus a written affirmation that the business will stay current on all future deposits.
Continued non-compliance with current employment taxes is the fastest way to lose any IA. The IRS will revoke and resume aggressive collection if quarterly 941 deposits fall behind, regardless of how favorable the IA terms were.
Fill out the contact form for your free consultation with a licensed attorney.
Take the first step toward resolving your tax problems with Victory Tax Lawyers.
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):
Partial Payment Installment Agreement (PPIA):
Offer in Compromise (OIC) for Businesses:
By submitting this form you agree to receive email, text and promotional communications from Victory Tax Lawyers, LLP related to products and services in accordance with Victory Tax Lawyers, LLP privacy policy.
Request a free consultation with our experts today and take the first step towards achieving your goals.
This content was written and reviewed by the licensed tax attorneys at Victory Tax Lawyers, LLP. Our attorneys specialize in IRS tax relief and are licensed members of the California State Bar with a nationwide practice.
Last Reviewed: 2026 · Meet Our Attorneys →
Attorney Advertising. Prior results do not guarantee a similar outcome. This website is for informational purposes only and does not constitute legal advice. No attorney-client relationship is formed by viewing or using this website. For legal advice, please schedule a consultation.
© Victory Tax Lawyers © 2026. All rights reserved. Powered by GLP Marketing
Tax Relief
Ready to Resolve Your Tax Issues?
Our experienced tax attorneys have saved clients over $91 million. Get a free, confidential consultation today.