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Official form guide
Form 13844-SP: 13844 (sp)
IRS Form 13844 is the request for a reduced $43 administrative charge for an installment payment plan, filed by low‑income taxpayers; the request must be mailed within 30 days of the plan approval letter.
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IRS Form 13844-SP - 13844 (sp)
IRS Form 13844 is the request for a reduced $43 administrative charge for an installment payment plan, filed by low‑income taxpayers; the request must be mailed within 30 days of the plan approval letter.
Risk Radar
Scan points- 1Missing the 30‑day filing window invalidates the reduced‑charge request.
- 2Failing to check the “I cannot make electronic payments” box when you are unable to use debit.
- 3Entering an incorrect total number of dependents (family size).
- 4Reporting an adjusted gross income that does not match the most recent Form 1040 line 11.
- 5Omitting the required signature on the certification section.
Plain English
This form lets qualifying low‑income taxpayers ask the IRS to cut or refund the $43 fee for starting a payment plan. If you can pay by direct debit, the fee is removed; otherwise it may be refunded after the plan ends. You must send the completed form within 30 days of receiving the plan approval letter.
Submission Date
- Filing date: 2026-03-11 10:10:41
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you are a low‑income individual requesting the $43 reduced administrative charge for an installment payment plan.
- Do not use it when you are a corporation or partnership, or when you are not a low‑income taxpayer.
- Check Form 1040 (sp) instead when you need to obtain your adjusted gross income from line 11 of your most recent tax return.
Form selector
Use this form or another form?
Applying for reduced administrative charge as a low‑income individual
Specifies eligibility and request for fee reduction
✓ Confirm you meet low‑income criteria
Need to report adjusted gross income for eligibility
Provides AGI on line 11 required on Form 13844
✓ Check line 11 matches your most recent return
Senior or simplified filing taxpayer needing AGI
Provides AGI on line 11 for eligibility
✓ Verify you are using the senior version
Deadline or filing window
The filing window opens when you receive the approval letter for an installment payment plan. You must mail the completed Form 13844 within 30 days of that letter's date. No extension is provided in the source.
Checklist
What you need before filling it out
Low‑income status checkbox
Declaration of inability to make electronic debit payments · Form 13844, box for electronic payments
Family size entry
Number of dependents (including you and spouse) · Tax return (Form 1040) dependent count
Adjusted Gross Income entry
AGI amount from most recent return · Form 1040 (sp) line 11
Signature and date
Signature and date on certification · Certification section of Form 13844
Mailing address
Correct IRS ACS Correspondence address · Form instructions page 1
Before you submit
- 1Confirm you are a low‑income taxpayer (AGI ≤ 250% of poverty guideline).
- 2Determine your family size including yourself and spouse.
- 3Locate your adjusted gross income on line 11 of Form 1040 (sp) or Form 1040‑SR (sp).
- 4Compare your AGI and family size to the Adjusted Gross Income table on page 2 for your residence.
- 5Mark the box if you cannot make electronic payments via debit instrument.
- 6Enter the family size and AGI numbers in the appropriate fields.
- 7Sign and date the certification section.
- 8Attach any required documentation (e.g., copy of recent tax return for AGI).
- 9Mail the completed form to IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA 93779.
- 10Retain a copy of the mailed form and the mailing receipt.
How to file this form
- 1Determine eligibility using the AGI table.
- 2Complete family size and AGI fields on Form 13844.
- 3Select the appropriate electronic‑payment option (check or leave box).
- 4Sign and date the certification section.
- 5Mail the form to the IRS address listed.
- 6Keep a copy of the mailed form as proof of filing.
Known limitations
- 1Does not apply to corporations or partnerships.
- 2Not applicable if AGI exceeds 250% of the poverty guideline.
- 3Requests submitted more than 30 days after the installment plan approval letter are not considered.
- 4If you can make electronic payments but choose not to, the reduced charge will not be refunded at plan end.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->Current edition is Rev. 2-2026 (February 2026) as shown on the form; the source does not indicate any newer revision.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. 2-2026 (February 2026).
- Fee — $43 reduced administrative charge for low‑income taxpayers.
- Mailing address — confirm you send to IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA 93779.
- Signature — confirm the certification section is signed and dated.
- Deadline — confirm the form is mailed within 30 days of the installment plan approval letter.
Quick Facts
Downloads
After you file
- 1IRS eliminates the $43 administrative charge | If low‑income taxpayer elects electronic direct‑debit payments
- 2IRS refunds the $43 administrative charge at plan completion | If low‑income taxpayer cannot make electronic direct‑debit payments
- 3Mail the completed Form 13844 to IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA 93779 | Address provided on the form
- 4Sign, date, and send the form within 30 days of the installment plan approval letter | Required filing deadline stated on the form
Sources
- SRCForm p.1 — revision date Rev. 2-2026 (February 2026).
- SRCForm p.1 — reduced administrative charge amount $43 for low‑income taxpayers.
- SRCForm p.1 — eligibility defined as AGI ≤ 250% of HHS poverty guidelines.
- SRCForm p.1 — reduced charge eliminated if electronic debit payments are used.
- SRCForm p.1 — reduced charge refunded if electronic payments cannot be made.
- SRCForm p.1 — reduced charge does not apply to corporations or partnerships.
- SRCForm p.1 — mailing address: IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA 93779.
- SRCForm p.1 — must sign and date certification and mail within 30 days of plan approval letter.
- SRCForm p.2 — Adjusted Gross Income thresholds table for low‑income determination.
- SRCForm p.1 — family size field requires total number of dependents including you and spouse.
Common confusion points
Do I still get a refund if I can make electronic payments?
The form distinguishes between eliminating the fee (if you can pay electronically) and refunding it (if you cannot).
→ Check whether the electronic‑payment box is marked.
What defines a low‑income taxpayer?
The form defines low income as AGI at or below 250% of the HHS poverty guidelines.
→ Compare your AGI to the table on page 2 for your family size and residence.
Can a corporation use this form?
The reduced charge does not apply to corporations or partnerships.
→ Confirm you are an individual taxpayer before filing.
What if I miss the 30‑day mailing deadline?
Requests sent after 30 days from the approval letter are not considered.
→ Verify the date on your approval letter and count 30 days.
How many dependents should I count?
Family size includes you, your spouse, and all dependents claimed on your most recent return.
→ Review your tax return to ensure spouse is included.
Which residence column should I use in the income table?
The table has separate columns for the 48 contiguous states, DC, territories; Alaska; and Hawaii.
→ Select the column that matches your state of residence.
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Questions about IRS Form 13844-SP
What is IRS Form 13844-SP used for?
This form lets qualifying low‑income taxpayers ask the IRS to cut or refund the $43 fee for starting a payment plan. If you can pay by direct debit, the fee is removed; otherwise it may be refunded after the plan ends. You must send the completed form within 30 days of receiving the plan approval letter.
Who must file IRS Form 13844-SP?
Low‑income individual taxpayers who want the reduced $43 administrative charge for an IRS installment payment plan must file IRS Form 13844.
What information does IRS Form 13844-SP require?
The form collects the total number of dependents (family size), the most recent adjusted gross income from Form 1040 line 11, a checkbox about electronic debit capability, and requires a signature and date on the certification section.
When is IRS Form 13844-SP due?
The form must be signed, dated, and mailed within 30 days of the date on the approval letter for the installment payment plan.
Where do I file IRS Form 13844-SP?
Send the completed form to IRS ACS Correspondence, P.O. Box 24017, Stop 76101, Fresno, CA 93779.
How do I complete IRS Form 13844-SP?
First, compare your family size and adjusted gross income to the IRS low‑income income guide to confirm eligibility. Next, check the box if you cannot make electronic payments, then enter your family size and AGI. Finally, sign and date the certification section and mail the form to the IRS ACS Correspondence address.
What happens if IRS Form 13844-SP is filed incorrectly?
If the form is not received within 30 days, the IRS will not consider the low‑income status request, and the reduced administrative charge will not be eliminated or refunded.
Do I still get a refund if I can make electronic payments?
The form distinguishes between eliminating the fee (if you can pay electronically) and refunding it (if you cannot). Check whether the electronic‑payment box is marked.
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