For instalment payment agreements entered into by taxable persons with adjusted gross income for the last fiscal year available, up to or below 250% of the federal poverty guidelines, the IRS waives user fees or reimburses them when certain conditions are met. You can find more information by removing user fees and subsequent refunds. The waiver or refund of user fees applies only to taxpayers with adjusted gross income, as for the last year for which such information is available, at or less than 250% of the current federal poverty line (low-income taxpayers) who enter into long-term payment plans (instalment payment agreements) on or after April 10, 2018.

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