IRS Form 433-D: Installment Agreement
Form 433-D sets up a direct debit installment agreement with the IRS. Your monthly payment is automatically withdrawn from your bank account — no checks to write, no missed payments. This is the preferred form for ongoing tax debt payment plans.
Key Features of Form 433-D
DIRECT DEBIT: Your monthly payment is automatically withdrawn on a date you choose — no remembering to make payments, no checks, no online portal logins.
LOWER USER FEE: Direct debit agreements have lower setup fees ($31) compared to non-direct debit agreements ($107-$225).
FEWER DEFAULTS: Auto-withdrawal eliminates the #1 cause of installment agreement defaults — missed payments.
FULL PAYMENT OR PARTIAL PAY: Form 433-D can set up a full-pay agreement (pay full balance over time) or a partial-pay installment agreement (pay less than the full balance, with the remainder expiring at the CSED).
BANK ACCOUNT REQUIRED: You must have a checking or savings account. The IRS debits from the account you specify each month.
Form 433-D vs. Form 9465 vs. Online Application
Form 433-D
Direct debit agreement. Used for ongoing monthly payments with auto-withdrawal. Also required when financial disclosure (433-A/433-F) supports the agreement.
Form 9465
Installment Agreement Request. Used when you CAN'T or DON'T WANT direct debit. Higher user fee. Used for streamlined agreements under $50K.
Online Payment Agreement
Fastest path for balances under $50K. IRS.gov/OPA application. Can set up direct debit or non-direct debit. Not available for balances over $50K or certain complex cases.