, which is available on the IRS website. You can request a instalment payment contract online or by mail. By the time you file Form 433-D, you must have already filed all of your tax returns and successfully accepted them from the IRS. This way, the IRS can know exactly how much you owe before calculating your IRS instalment payment. You can view the details of your current payment schedule (type of agreement, due dates, and amount you need to pay) by logging into the online payment agreement tool. The user fee exemption or refund applies only to individual taxpayers whose gross income is adjusted, for example for the last year for which such information is available, at a level below or below 250% of the applicable federal poverty line (low-income taxpayers) who enter into long-term payment plans (instalment agreements) as of April 10, 2018. If you are a low-income taxpayer, the user fee will be waived if you agree to make payments by direct debit by entering into a Direct Debit Agreement (DDIA). If you are a low-income taxpayer but are unable to make payments by electronic direct debit by entering into a DDIA, the user fee will be refunded to you after the instalment contract is concluded. .