Aug 28, 2019
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:
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:
Note: All taxpayers must be current with filing all required returns to qualify.