Form 433-D: Where to Mail or Fax the IRS Installment Agreement

Form 433-D, Installment Agreement, sets up monthly payments on a tax balance. It is usually sent to you by the IRS, sometimes already partly filled in, and you send it back to the office that sent it.

Where to mail Form 433-D

The taxpayer instructions on the form (Rev. 7-2024) say: when you've completed the agreement, sign and date it, then return Part 1 to the IRS at the address on the letter that came with it, or the address shown in the "For assistance" box on the front of the form.

So check, in this order:

1. The IRS letter or notice that came with your Form 433-D.
2. The "For assistance" box on the front of the form.
3. If neither is clear, call the telephone number on your notice or at the top of the form.

Can you fax Form 433-D?

The form does not publish a general fax number. If the IRS employee or letter handling your case gives you a fax number, you can fax the signed Part 1 there and keep the transmission receipt. Do not send it to unrelated IRS fax lines from other forms, such as the IRS form fax numbers for SS-4, 2848 or 2553.

Before you send it back

• Fill in your name, SSN or EIN, address, phone numbers, the amount you can pay now, the monthly amount, and the payment day (the 1st to the 28th).
• Review the terms, then sign and date it. On a joint return, include your spouse's name.
• For direct debit, fill in lines a and b with your bank's routing and account numbers.
• Read the "Understanding user fees" section. The July 2024 revision lists, for example, a $178 user fee for a non-direct-debit agreement.
• Keep Part 2, the taxpayer's copy.

For payments, the form points to IRS.gov/Payments.

If the IRS gave you a fax number, you can send the signed form by fax without a fax machine. $0.99 covers up to 10 pages, pay only if delivered.