Installment agreement - best method?

[jklcpa]

Sorry if these are basic/stupid questions. I've never filed a 9465 for a client with the return.

Client owes ~ $10,400, just over the $10K limitation for the guaranteed agreement process. Client wants to make a partial payment now and then request an installment agreement.  He is also savvy enough to file online for the installment agreement on his own and would like the direct debit so that he never misses a payment.

What is the best way to accomplish this? Does he -

1. e-file timely and makes a partial payment before the 15th. If so, how long should he wait to request this after paying the partial, or does he wait for the notice to come?
2. Is it even possible for me to make a partial payment through software by direct debit when the return is e-filed?  Maybe he should do that online at IRS.gov too?
3. Or, would it be better to file an extension with the partial payment and then file the return with the net balance owed so it's under $10K?
4. What other method would be better?

TIA

 

[Lee B]

I have found this website maintained by a former IRS Employee to be helpful, but it may not answer your specific questions:

https://www.irsmind.com/

[jklcpa]

2 hours ago, cbslee said:

I have found this website maintained by a former IRS Employee to be helpful, but it may not answer your specific questions:

https://www.irsmind.com/

Thanks for trying but none of that addresses the problem.  I found a link on that site that was for installment agreements, but it came up as "404-page not found"  

[Lee B]

Try IRS Tax Tip  2022-52

[jklcpa]

6 minutes ago, cbslee said:

Try IRS Tax Tip  2022-52

Thank you! Just what I needed and can send to my client. 

[Catherine]

I'm glad you found what you needed.  I have had clients make a partial payment by debit with filed return, and included the IA request (for under $10K) with the return. Done that way, it can take several months before the IRS starts taking the monthly debits. But eventually they do.