If you don't qualify for an IA through OPA, you may also request an IA by submitting Form 9465, Installment Agreement Request, with the IRS.
About Form 9465, Installment Agreement Request. Internal Revenue Service.
Use Form 1120, U.S. Corporation Income Tax Return, to report the income, gains, losses, deductions, credits, and to figure the income tax liability of a corporation.
The IRS considers extravagant expenses as those that include charitable contributions, private school funding and hefty credit card payments. In addition, if you fail to provide accurate information on Form 433-A, Collection Information Statement, you can expect your agreement to be rejected.
For more information about TAS and your rights under the Taxpayer Bill of Rights, go to TaxpayerAdvocate.IRS. Attach Form 9465 to the front of your return and send it to the address shown in your tax return booklet.
The following form types can be e-filed through the MeF Platform: Corporations (Forms 1120, 1120-F and 1120-S) Employment Tax (Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945) 94x Online Signature PIN Registration. Exempt Organizations (Forms 990, 990-EZ, 990-N, 990-PF, 990-T, 1120-POL and 4720)
You can send Form 9465 with the e-return, but the IRS must still approve the installment agreement form.