The IRS made changes to its criteria for streamlined installment agreement processing permanent on September 26, 2018. Most taxpayers with a balance due of up to $25,000 meet the criteria for streamlined processing of their installment agreement request. In general, IRS assistors can set up an installment agreement without the completion of a Collection Information Statement or a determination to file a Notice of Federal Tax Lien.
The new streamlined and expanded installment agreement criteria apply to requests submitted through:
- SB/SE Campus Collection Operations, including:
- Automated Collection System (ACS)
- Automated Collection System Support (ACSS)
- Compliance Services Collection Operations (CSCO)
- Taxpayer Assistance Centers
The criteria do not apply to accounts worked by Field Collection revenue officers.
The new streamlined processing criteria apply to the following types of taxpayers:
- Individuals and out-of-business sole proprietors with an assessed balance of tax, penalties and interest up to $50,000
- Out-of-business taxpayers with assessed balances up to $25,000
- In-business taxpayers with income tax only assessed balances up to $25,000
Note: All taxpayers must be current with filing all required returns to qualify.