They live in a state of co-ownership. In a Member State of Community assets, the income of a non-responsible spouse may be taken into account in the ability of the other spouse to pay the taxes due. Taxpayers considered to be low-income automatically consider the corresponding reduced fee as a user fee when closing a instalment payment. Low-income taxpayers who can engage in a debit agreement (DDIA) receive a waiver of their user fee from the IRS. Low-income taxpayers who are unable to enter a DDIA and pay for their menstruation with non-direct numbers can be reimbursed as soon as they have completed all payments. If you cannot review an existing instalment payment agreement online, call us at 800-829-1040 (individually) or 800-829-4933 (business). .