How to Fill Out IRS Form 13844. IRS Form 13844 is titled "Application For Reduced User Fee For Installment Agreements." Taxpayers whose annual income falls 250% below the poverty line as established annually by the United States Department of Health and Human Services may file this form. Form 13844 allows them to qualify for a reduced fee if they elect to pay their taxes in installments instead of one lump sum.
Download IRS Form 13844 from the Internal Revenue Service's official website. See the resources section below for the link.
Enter your family unit size. The IRS measures this by the total number of dependents you claimed, including yourself and your spouse, on line 6d of Form 1040.
Indicate your total income. This amount is the number you reported on Line 22 of Form 1040.
Reference the Reduced User Fee Income Guidelines chart at the bottom of Form 13844. Find your family unit size down the left side of the chart. Next, find the state in which you reside across the top column. If your total income is less than the number in the cell in which these columns and rows intersect, then you qualify for the reduced installment agreement fee. If your total income is greater than the amount shown for your state of residence and family unit size, you do not qualify for a fee reduction.
Sign and date the bottom of the form. Your spouse should do the same. Both of you must provide your Social Security numbers. You and your spouse must also sign and date a separate certification section of the form that states that you certify you are eligible for a reduction of the installment agreement fee under penalty of perjury.
Submit the form to the Internal Revenue Service at Post Office Box 219236, Stop 5050, Kansas City, MO 64121-9236.
IRS Form 13844 may not be used by corporations or partnerships.
- IRS Form 13844 may not be used by corporations or partnerships.