New User Fees for Processing Installment Agreements and Offers in Compromise

Effective Jan. 1, 2014, processing fees for standard installment agreements and doubt as to collectability offers will increase. Fees for direct debit installment agreements are unchanged. Low income fees and fee waivers are also unchanged. 


The notice of proposed rule making proposed to increase the fee under § 300.1 for entering into an installment agreement from $105 to $120 and to increase the fee under § 300.2 for restructuring or reinstating an installment agreement from $45 to $50.

Under the notice of proposed rule making, the fee for a direct debit installment agreement remained $52, and low-income taxpayers, as defined in § 300.1(b)(2), would continue to pay $43 for any new installment agreement, including a direct debit installment agreement. The notice of proposed
rule making also proposed to increase the fee under § 300.3 for processing an offer in compromise from $150 to $186.

Offers based on doubt as to liability and offers from low-income taxpayers continue to be excepted from a user fee.

The new fee rates for both installment agreements and offers in compromise will be effective January 1, 2014.

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