Form 433-D (sp), Installment Agreement (Spanish version), is the Spanish-language installment agreement form that the Internal Revenue Service (IRS) prints as Formulario 433-D, Plan de Pago a Plazos; people often search for it as 433d. A taxpayer uses it to agree to pay federal taxes, plus penalties and interest, in monthly payments, or to change the payments of an earlier plan. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the IRS reviews and approves the agreement.
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What is Form 433-D (sp)?
Form 433-D (sp), Installment Agreement (Spanish version), printed in Spanish as Formulario 433-D, Plan de Pago a Plazos, is the IRS form on which a taxpayer agrees to pay federal taxes owed, plus penalties and interest as provided by law, in monthly installments.
The Internal Revenue Service (IRS) issues the form, and the agreement takes effect only if the IRS approves it. The form is printed in two parts: Part 1 is the IRS copy and Part 2 is the taxpayer copy, which carries the taxpayer instructions, the terms of the agreement, a direct debit guide and a checklist for making installment payments.
On the front, the taxpayer lists the types of taxes (with form numbers), the tax periods and the amount owed as of a date, then states the payment now, the monthly payment and the day of each month. A second block records increases or decreases to the payments of an earlier installment agreement. A direct debit section collects the bank routing and account numbers for electronic monthly withdrawals, and a self-identifier box is for taxpayers who cannot make debit payments. A block marked for IRS use only is completed by the IRS.
Under the terms printed on the form, the agreement stays in effect until the debt, including penalties and interest, is paid in full, the collection statute period expires, or the agreement is terminated. It is based on the taxpayer's current financial condition.
Who needs to file Form 433-D (sp)?
Taxpayers who owe federal taxes and want to pay them in monthly installments use this form. The form carries a line for an individual taxpayer and a spouse, so it covers joint obligations, and it accepts a Social Security number, ITIN or Employer Identification Number (SSN/ITIN/EIN), so it also serves business obligations. The help box lists separate IRS numbers for individuals who are wage earners, and for individuals who are self-employed or business owners, and businesses.
You also use the form if you already have an installment plan and want to raise or lower the monthly payment: a separate block records the date of the increase or decrease, the amount of change and the new payment.
Signature rules printed on the form: you sign and date it; a corporate officer or partner enters a title; and the spouse signs too when the obligation is joint.
The form says the IRS completes the front only if an IRS employee has not already done so, so if the IRS sent you a prefilled copy with a letter, you check it and complete the remaining spaces. The IRS-use-only block at the bottom is not for the taxpayer.
When to file Form 433-D (sp)
Complete Form 433-D (sp) when you owe federal taxes and want to pay them in monthly installments, or when you want to change the amount of an existing installment payment. The form prints no filing deadline of its own.
If the IRS sent you the form with a letter, return Part 1 to the address in that letter. You choose the payment day: it must be the same day every month, from the 1st to the 28th, and the IRS must receive your payment by that date. With direct debit, it is the day the money is withdrawn from your account.
The plan may need a supervisor's approval, and the IRS says it will notify you whether it approves the agreement. Once approved, the agreement runs until the debt is paid, the collection statute period expires or the IRS terminates it, and the IRS says it will send a notice before termination.
Documents you need
- A voided check, attached, if you choose direct debit and do not enter the routing number (line a.) and account number (line b.) on the form; the form allows either.
- Your IRS letter or notice, if the IRS sent you the form with one: Part 1 goes back to the address in that letter. If you received a reminder notice, include a copy with each installment payment.
- Form 13844: the form refers to it for the requirements and instructions that apply to low-income taxpayers (at or below 250% of the federal poverty guidelines) who seek the reduced user fee.
How to fill out Form 433-D (sp)
Enter taxpayer names and IDs
In the first block, enter the name and current address of the taxpayer (and the spouse on a joint obligation), with the SSN, ITIN or EIN that matches the tax debt. Complete the city, state and ZIP code line.
Add your phone numbers
Under "Sus números de teléfonos", enter your home (Residencia) and work, cell or business number, including the area code.
List taxes, periods and amount owed
In the table headed "Tipos de impuestos (Números de los Formularios)", list each type of tax with its form number, the tax periods and the amount owed as of the date printed in the last column.
State your payments and payment day
On the payment line, enter the amount you can pay now as a partial payment and its date, then the monthly amount and the day of each following month. The day must be the same every month, from 1 to 28, or the amount set by IRS staff.
Record changes to an earlier plan
Only if you already have an installment agreement, enter the date of the increase or decrease, the amount of change and the new installment amount in the block that follows.
Complete direct debit lines
If you choose direct debit, enter the routing number on line a. (first two digits 01 to 12 or 21 to 32) and the account number on line b. (up to 17 characters, no spaces), or attach a voided check.
Mark the debit self-identifier
Check "No puedo realizar los pagos de débito" only if you cannot make electronic debit payments. Leaving it unchecked tells the IRS you can but choose not to.
Initial, sign and date
Write your initials in the space above the signature area, then sign and date. Add your title if you are a corporate officer or partner, and have your spouse sign and date if the obligation is joint.
Leave the IRS block empty
Do not fill in the "Para el uso exclusivo del IRS" box or the "Condiciones/Términos adicionales" box, which the IRS completes.
Review and download the PDF
Check the payment day, amounts, SSN or EIN and bank numbers. Download or print the completed PDF from FillingPDF, then send Part 1 to the IRS as described under How to submit and keep Part 2.
How to submit Form 433-D (sp)
You return Form 433-D (sp) to the IRS by mail, and you can call the IRS for help with the form.
- By mail: after you sign and date the form, send Part 1 to the IRS at the address in the letter that came with the form, or at the address shown in the Para ayuda (For help) box on the front of the form. Keep Part 2, the taxpayer copy.
- By phone for help: call 1-800-829-3903 (individuals who are self-employed or business owners, and businesses) or 1-800-829-7650 (individuals who are wage earners). Questions about direct debit or about completing the form can also go to the number on your IRS notice.
- Making payments: with direct debit, enter the routing and account numbers (or attach a voided check). Otherwise mail a check or money order payable to "United States Treasury" to the IRS address on the front of the form. Voluntary electronic payments are explained at www.IRS.gov/Pagos.
- Online alternative: the form notes that lower user fees may be available through the IRS online system; to see if your plan qualifies, visit www.IRS.gov/cuenta.
A user fee applies when you start an agreement, and a restoration fee applies if the IRS restores a plan after default. The amounts depend on whether you use direct debit and on income, and they are printed in the taxpayer instructions on Part 2; confirm the current amount with the IRS. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Choosing a monthly payment date outside the 1st to 28th, or a different day each month; the form requires the same day every month, from 1 to 28.
- Entering a routing number that does not start with 01 to 12 or 21 to 32, or copying it from a deposit slip, which can show internal numbers that are not the real routing number.
- Writing spaces or special symbols in the account number; the instructions say to include hyphens, omit spaces and special characters, and leave unused boxes blank (up to 17 characters).
- Leaving out the spouse's signature on a joint obligation, or the title when a corporate officer or partner signs.
- Writing a check payable to anything other than "United States Treasury", or omitting your SSN or EIN, the tax type, the tax period and the words "Installment Agreement" on the payment.
- Paying less than the amount in the plan, or doubling a payment to skip the next one without first contacting the IRS.
- Not filing new federal tax returns or paying new federal taxes on time while the plan is in effect; the IRS may cancel the plan, and may also cancel it for missed payments or unprovided financial information.
- Calling the IRS about a missed direct debit right away instead of waiting an additional month, as the instructions say.
- Marking the self-identifier box "No puedo realizar los pagos de débito" when you are able to pay by debit; leaving it blank means you can but choose not to.
Frequently asked questions
What is Form 433-D (sp)?
Form 433-D (sp) is the IRS installment agreement form in Spanish, printed as Formulario 433-D, Plan de Pago a Plazos. You use it to agree to pay federal taxes, plus penalties and interest, in monthly payments, or to change the payments of an existing plan, subject to IRS approval.
Where do I send Form 433-D (sp)?
Return Part 1 to the IRS at the address in the letter that came with the form, or at the address in the "Para ayuda" box on the front of the form. Keep Part 2 for your records. The IRS notifies you whether it approves the agreement.
Is there a fee for an installment agreement on this form?
Yes. A user fee applies, and the taxpayer instructions on Part 2 list it by type of agreement: it differs for direct debit and non-direct debit plans and is reduced for low-income taxpayers. A restoration fee applies if the IRS restores a defaulted plan. Check the form or the IRS for current amounts.
Can I pay by direct debit with Form 433-D (sp)?
Yes. Enter your routing number on line a. and account number on line b., or attach a voided check. The monthly debit occurs on your chosen day, 1 to 28. To stop it, tell your financial institution at least 3 business days before the next transfer, or call the IRS at least 14 business days before.
What payment date can I choose?
Any one day of the month from 1 to 28, the same every month. The IRS must receive your payment by that date. If you use direct debit, it is the day the payment is withdrawn from your account.
What happens if I miss payments on my installment agreement?
The IRS can cancel the plan if you do not make the monthly payments as agreed, do not pay other federal tax debts by their due dates, or do not give requested financial information. It can then collect the full amount by levying income, bank accounts or other property.
Do I have to file returns while the plan is active?
Yes. While the plan is in effect you must file all federal tax returns and pay any federal tax you owe on time. The IRS also applies federal refunds and overpayments to the total amount you owe until it is paid or the collection period expires.
Can I fill out Form 433-D (sp) online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the agreement with the IRS; you send Part 1 to the IRS yourself.
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