In this case, you must request the payment plan on Form 9465-FS and attach a collection information return on Form 433-F. The IRS then conducts a more in-depth review of your assets and liabilities to determine if you qualify for a instalment payment contract. You can also request a instalment payment contract over the phone. Just call the IRS at 1-800-829-1040. For instalment payment agreements entered into on or after April 10, 2018 by low-income taxpayers on or after April 10, 2018, the IRS will waive user fees or refund them if certain conditions are met. If you are a low-income taxpayer and you agree to make electronic payments through a debit instrument by entering into a debit agreement (DDIA), the IRS waives the fee for using the instalment payment agreement.. . .