IRS Form 433-D
Installment Agreement
IRS Form 433-D, titled 'Installment Agreement,' is the signature page the IRS uses to lock in the monthly payment plan you negotiated for back taxes. It is not the form you use to propose a plan — that's typically Form 9465 or an online application. Form 433-D arrives after the IRS has agreed to terms, and signing it commits you to the monthly amount, the payment method (often direct debit), and full compliance with every future return and tax payment.
Any taxpayer — individual, self-employed, or business — who has negotiated an installment agreement with the IRS to pay off a federal tax debt over time. The IRS prepares the form; you complete the bank/employer information and sign.
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What's at Stake With Form 433-D
Signing Form 433-D is a binding contract. If you miss a payment, file a future return late, or owe new tax without arranging payment, the IRS will issue a CP523 Notice of Default and terminate the agreement — accelerating the full balance and reopening levy authority. Direct-debit agreements (the IRS strongly prefers them) cannot be easily switched once signed, and the IRS can pull the agreed payment even if you've disputed it.
How to File Form 433-D Correctly
- 1Verify the monthly amount matches what you negotiated
Compare the amount on Form 433-D against the agreement letter or call notes from your IRS revenue officer. The IRS sometimes pre-fills a higher amount than you agreed to. Do not sign if it is wrong.
- 2Decide direct debit vs. payroll deduction vs. mail-in
Direct debit (DDIA) waives some user fees and is mandatory if you owe between $25,000 and $50,000 to avoid a federal tax lien. Payroll deduction (Form 2159) is an alternative. Mail-in payments carry the highest default risk.
- 3Complete the bank routing and account numbers carefully
A single wrong digit triggers a returned payment and an immediate CP523 default. Use a voided check, not memory.
- 4Photocopy and date the signed form before mailing
Keep your signed copy. The IRS frequently 'loses' 433-Ds and later claims no agreement exists. Send by certified mail with return receipt.
- 5Stay current on every future return and payment
The agreement is conditional on full future compliance. File extensions if needed and make estimated tax payments. One missed quarterly or one late return can void the entire deal.
Where to Mail Form 433-D to the IRS
Where to mail Form 433-D to the IRS is one of the most-searched questions about this form. The short answer: mail it to the address pre-printed in the upper-left corner of the form itself or on the cover letter the IRS sent with it. That address is specific to the IRS unit handling your installment agreement, and using it ensures your signed 433-D is matched to your account quickly.
- If a local IRS Revenue Officer is assigned to your case, mail Form 433-D directly to that officer at the address on their correspondence — not to ACS.
- Send by USPS certified mail with return receipt requested. The IRS frequently loses mailed forms and a return receipt is the only proof you have.
- Make a complete photocopy of the signed form before mailing and store it with your tax records.
- If you cannot locate the cover letter, call the IRS at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses) to confirm where to send your Form 433-D before mailing.
- Direct-debit installment agreements (DDIA) can also be set up online at IRS.gov/OPA, which skips mailing Form 433-D entirely.
Why File Form 433-D With a Tax Attorney
Once you sign IRS paperwork, every fact you disclosed becomes evidence. Privilege protects the conversation before you commit.
Collection Financial Standards, RCP math, and ACS vs. Field Collection rules change what number you should put on this form.
Direct-debit triggers, dissipated-asset addbacks, AMT preference items — most of the cost of these forms is in what you didn't know to negotiate.
If the IRS rejects, defaults, or audits you off this form, we represent you through Appeals, Tax Court, or U.S. District Court.
Costly Mistakes With Form 433-D
Signing the form without verifying the monthly amount matches what the revenue officer agreed to.
Agreeing to direct debit without confirming the bank account will hold the full payment every month.
Failing to keep a signed copy — the IRS sometimes claims no agreement exists.
Continuing to underpay current-year estimated taxes, which silently violates the agreement and triggers CP523.
Trying to 'lowball' the monthly amount — the IRS can demand a financial statement (433-A/F) and force a higher payment.
Mailing Form 433-D to a generic IRS address instead of the one pre-printed on the form, which delays processing and risks a CP523 default.
Frequently Asked Questions About Form 433-D
Form 9465 is the application to request an installment agreement. Form 433-D is what the IRS sends back once they've approved terms — it's the signed contract that formalizes the payment plan.
Form 433-A (and 433-F) is a Collection Information Statement — a financial disclosure of your income, assets, and expenses. Form 433-D is the installment agreement signature page. The IRS often requires 433-A or 433-F before approving the agreement that 433-D formalizes.
Confirm the monthly payment amount matches what you negotiated, choose your payment method (direct debit, payroll deduction, or mail-in), provide accurate bank routing and account numbers, sign and date both copies, and mail one back to the IRS with proof of delivery. Keep your signed copy.
Yes, but only by formally requesting modification of the installment agreement and providing updated financial information on Form 433-F or 433-A. The IRS can also force a higher payment if your financial picture improves. Do not just stop paying — that triggers CP523 default.
The IRS will issue a CP523 Notice of Intent to Default. You typically have 30 days to cure the missed payment or negotiate reinstatement before the agreement terminates and full collection — including bank levies and wage garnishment — resumes.
Not legally — but if you owe more than $25,000, are self-employed, have unfiled returns, or were pressured into terms you can't actually afford, a tax attorney can renegotiate before you sign. Once signed, your options narrow substantially.
Where to mail Form 433-D depends on which IRS office sent it to you — the correct mailing address is pre-printed in the upper-left corner of the form and on the cover letter the IRS included. If the form or letter is lost, the default IRS 433-D mailing address for taxpayers handled by the Automated Collection System is: Internal Revenue Service, ACS Support — Stop 5050, P.O. Box 219236, Kansas City, MO 64121-9236. Taxpayers assigned to a local Revenue Officer should mail the signed 433-D directly to that officer's address shown on their correspondence. Always send by certified mail with return receipt so you have proof of delivery.
The IRS 433-D mailing address is not by state. It is determined by which IRS unit is collecting your account: the Automated Collection System (ACS) campus that issued the form, or your assigned Revenue Officer. The pre-printed address on the upper-left of your Form 433-D is the authoritative answer. The ACS centers most 433-D forms route to are in Kansas City, MO; Memphis, TN; and Philadelphia, PA — but you cannot pick which one. Mail to the address printed on your form.
If you lost Form 433-D and the cover letter, call the IRS at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses) to confirm which ACS center is handling your installment agreement before mailing. Sending Form 433-D to the wrong campus delays processing and risks a CP523 default if a payment is missed in the gap. The most common 433-D fallback address is: IRS, ACS Support — Stop 5050, P.O. Box 219236, Kansas City, MO 64121-9236.
You can avoid mailing Form 433-D altogether by setting up the installment agreement online through the IRS Online Payment Agreement tool at IRS.gov/OPA, which finalizes the agreement electronically with no paper signature. This option is available to most individuals who owe less than $50,000 in combined tax, penalties, and interest, and to businesses that owe less than $25,000.
Tax Resolution Services Related to Form 433-D
Senior tax attorneys at McCauley Law Offices handle the underlying matters that send taxpayers Form 433-D in the first place.
Set up manageable monthly payment plans to pay off your tax debt over time.
Take advantage of IRS programs designed to help taxpayers get a clean slate.
Stop the IRS from seizing funds from your bank accounts.
Stop IRS wage levies that are taking money from your paycheck.
Comprehensive strategies for resolving years of unpaid back taxes.
Remove, release, or subordinate federal tax liens damaging your credit and property.
Related IRS Forms
Related IRS Notices
Primary Sources & Authority
We cite the underlying IRS publications and statutes so you can verify everything on this page.