If certain conditions are met, the IRS waives user fees or reimburses them if certain conditions are met. If you are a low-income taxpayer and 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. See lines 13a, 13b and 13c, later, for more details. If you are a low-income taxpayer and cannot make electronic payments through a debit instrument by entering into a DDIA, the IRS reimburses the user fee you paid for the instalment payment agreement after the instalment agreement was entered into. For more information, see line 13c below. The taxation year and the return (for example.B. “Form 1040 2019”) for which you are applying. A instalment payment agreement allows the taxable person to break down his tax debts into manageable payments. . . .