An instalment sale agreement between you and a credit provider allows you to buy a vehicle or asset using the principal debt, which you repay by means of regular instalments over an agreed period, with fees and interest.
You can send Form 9465 with the e-return, but the IRS must still approve the installment agreement form.
Form 9465 can be included electronically with an e-filed return or paper-filed. When filing a paper return, complete Form 9465, attach it to the front of your client's return before mailing. They should receive a response to the request for installment payments within 30 days.