Although Form 9465-FS is intended for use by taxpayers whose liabilities exceed $25,000 but not more than $50,000, it can be used by all taxpayers to apply for a down payment agreement. In general, you can have up to 72 months to pay. In some circumstances, you may have to pay longer or your agreement may be approved for less than the amount of tax you owe. If the IRS approves your payment plan (remittance agreement), one of the following fees will be added to your tax bill. The changes to user fees will apply to installment contracts entered into on or after April 10, 2018. Individuals must pay credits over $25,000 by direct debit. For businesses, balances over $10,000 must be paid by direct debit.