線上申請分期付款協議 | Internal Revenue Service

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Use the spacebar to open the 申報 sub menu or enter to navigate to the 申報 page." role="application" id="accessible-megamenu-nav-item-0">申報</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-shenbao-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/filing" class="mobile-only-text" id="accessible-megamenu-shenbao-submenu-0" data-drupal-link-system-path="node/19656">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-1">信息給...</span> </li> <li><a href="/zh-hant/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-shenbao-submenu-2" data-drupal-link-system-path="node/19456">個人</a> </li> <li><a href="/zh-hant/businesses" id="accessible-megamenu-shenbao-submenu-3" data-drupal-link-system-path="node/18976">商業和自僱人士</a> </li> <li><a href="/zh-hant/individuals/international-taxpayers" id="accessible-megamenu-shenbao-submenu-4" data-drupal-link-system-path="node/19696">國際納稅人</a> </li> <li><a href="/zh-hant/charities-and-nonprofits" id="accessible-megamenu-shenbao-submenu-5" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li><a href="/zh-hant/government-entities/indian-tribal-governments" id="accessible-megamenu-shenbao-submenu-6" data-drupal-link-system-path="node/19601">印第安部落政府</a> </li> <li><a href="/zh-hant/government-entities/federal-state-local-governments" id="accessible-megamenu-shenbao-submenu-7" data-drupal-link-system-path="node/19446">聯邦、州和地方政府</a> </li> <li><a href="/zh-hant/tax-exempt-bonds" id="accessible-megamenu-shenbao-submenu-8" data-drupal-link-system-path="node/19671">免稅債券</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-9">為個人提交檔</span> </li> <li><a href="/zh-hant/filing/individuals/how-to-file" id="accessible-megamenu-shenbao-submenu-10" data-drupal-link-system-path="node/22856">如何提交</a> </li> <li><a href="/zh-hant/filing/individuals/when-to-file" id="accessible-megamenu-shenbao-submenu-11" data-drupal-link-system-path="node/22726">什麼時候提交</a> </li> <li><a href="/zh-hant/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-shenbao-submenu-12" data-drupal-link-system-path="node/2442">在哪裡提交</a> </li> <li><a href="/zh-hant/filing/individuals/update-my-information" id="accessible-megamenu-shenbao-submenu-13" data-drupal-link-system-path="node/22861">更新您的資料</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-14">普及的</span> </li> <li><a href="/zh-hant/individuals/get-transcript" id="accessible-megamenu-shenbao-submenu-15" data-drupal-link-system-path="node/136676">獲取您的稅務記錄</a> </li> <li><a href="/zh-hant/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-shenbao-submenu-16" data-drupal-link-system-path="node/17153">申請雇主身份證號 (EIN)</a> </li> <li><a href="/zh-hant/filing/wheres-my-amended-return" id="accessible-megamenu-shenbao-submenu-17" data-drupal-link-system-path="node/17175">查看您的修改過的稅表狀態</a> </li> <li><a href="/zh-hant/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-shenbao-submenu-18" data-drupal-link-system-path="node/16696">獲取身份保護銷子（IP PIN）</a> </li> <li><a href="/zh-hant/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-shenbao-submenu-19" data-drupal-link-system-path="node/54546">免費申報您的聯邦稅表 </a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown active"> <a href="/zh-hant/payments" aria-controls="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-label="付款 menu has additional options. Use the spacebar to open the 付款 sub menu or enter to navigate to the 付款 page." role="application" id="accessible-megamenu-nav-item-1">付款</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/payments" class="mobile-only-text" id="accessible-megamenu-fukuan-submenu-0" data-drupal-link-system-path="node/19551">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-1">支付</span> </li> <li><a href="/zh-hant/payments/direct-pay-with-bank-account" id="accessible-megamenu-fukuan-submenu-2" data-drupal-link-system-path="node/10224">銀行賬戶（直接支付）</a> </li> <li class="active"><a href="/zh-hant/payments/online-payment-agreement-application" id="accessible-megamenu-fukuan-submenu-3" data-drupal-link-system-path="node/16716" class="is-active" aria-current="page">付款計劃（分期付款協議）</a> </li> <li><a href="/zh-hant/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-fukuan-submenu-4" data-drupal-link-system-path="node/15488">電子聯邦稅務付款系統（EFTPS）</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-5">普及的</span> </li> <li><a href="/zh-hant/payments/online-account-for-individuals" id="accessible-megamenu-fukuan-submenu-6" data-drupal-link-system-path="node/11608">您的線上帳戶</a> </li> <li><a href="/zh-hant/individuals/tax-withholding-estimator" id="accessible-megamenu-fukuan-submenu-7" data-drupal-link-system-path="node/107181">預扣稅金估算表</a> </li> <li><a href="/zh-hant/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-fukuan-submenu-8" data-drupal-link-system-path="node/17135">估計稅</a> </li> <li><a href="/zh-hant/payments/penalties" id="accessible-megamenu-fukuan-submenu-9" data-drupal-link-system-path="node/91826">罰款</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/refunds" aria-controls="accessible-megamenu-tuishui-submenu" aria-expanded="false" aria-label="退稅 menu has additional options. Use the spacebar to open the 退稅 sub menu or enter to navigate to the 退稅 page." role="application" id="accessible-megamenu-nav-item-2">退稅</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-tuishui-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/refunds" class="mobile-only-text" id="accessible-megamenu-tuishui-submenu-0" data-drupal-link-system-path="node/130131">概觀</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/zh-hant/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-tuishui-submenu-1" data-drupal-link-system-path="node/19556">我的退稅在哪裡</a> </li> <li><a href="/zh-hant/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-tuishui-submenu-2" data-drupal-link-system-path="node/10971">直接存款</a> </li> <li><a href="/zh-hant/taxtopics/tc203" id="accessible-megamenu-tuishui-submenu-3" data-drupal-link-system-path="node/67936">減少退稅</a> </li> <li><a href="/zh-hant/filing/file-an-amended-return" id="accessible-megamenu-tuishui-submenu-4" data-drupal-link-system-path="node/128551">修改報稅表</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/credits-and-deductions" aria-controls="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-label="抵免优惠和扣除 menu has additional options. Use the spacebar to open the 抵免优惠和扣除 sub menu or enter to navigate to the 抵免优惠和扣除 page." role="application" id="accessible-megamenu-nav-item-3">抵免优惠和扣除</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/credits-and-deductions" class="mobile-only-text" id="accessible-megamenu-dimianyouhuihekouchu-submenu-0" data-drupal-link-system-path="node/80206">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-1">信息給...</span> </li> <li><a href="/zh-hant/credits-and-deductions-for-individuals" title="給您和您的家人" id="accessible-megamenu-dimianyouhuihekouchu-submenu-2" data-drupal-link-system-path="node/5">個人</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 給您和您的家人 </span> </li> <li><a href="/zh-hant/credits-deductions/businesses" title="標準里程和其他信息" id="accessible-megamenu-dimianyouhuihekouchu-submenu-3" data-drupal-link-system-path="node/19941">商業和自僱人士</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 標準里程和其他信息 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-4">普及的</span> </li> <li><a href="/zh-hant/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-dimianyouhuihekouchu-submenu-5" data-drupal-link-system-path="node/18966">低收入家庭抵免優惠 (EITC)</a> </li> <li><a href="/zh-hant/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-dimianyouhuihekouchu-submenu-6" data-drupal-link-system-path="node/771">子女稅務優惠</a> </li> <li><a href="/zh-hant/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-dimianyouhuihekouchu-submenu-7" data-drupal-link-system-path="node/126641">清潔車輛和能源抵免優惠</a> </li> <li><a href="/zh-hant/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-dimianyouhuihekouchu-submenu-8" data-drupal-link-system-path="node/5229">標準扣除</a> </li> <li><a href="/zh-hant/retirement-plans" id="accessible-megamenu-dimianyouhuihekouchu-submenu-9" data-drupal-link-system-path="node/19741">退休計劃</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hant/forms-instructions" aria-controls="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-label="表格和說明 menu has additional options. Use the spacebar to open the 表格和說明 sub menu or enter to navigate to the 表格和說明 page." role="application" id="accessible-megamenu-nav-item-4">表格和說明</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hant/forms-instructions" class="mobile-only-text" id="accessible-megamenu-biaogeheshuoming-submenu-0" data-drupal-link-system-path="node/6">概觀</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-1">表格和說明</span> </li> <li><a href="/zh-hant/forms-pubs/about-form-1040" title="個人報稅表" id="accessible-megamenu-biaogeheshuoming-submenu-2" data-drupal-link-system-path="node/16022">1040表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 個人報稅表 </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明" id="accessible-megamenu-biaogeheshuoming-submenu-3">1040表格指示</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 表格1040的說明 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書" id="accessible-megamenu-biaogeheshuoming-submenu-4" data-drupal-link-system-path="node/15825">W-9表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請納稅人識別號碼 (TIN) 及證明書 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-4506-t" title="索取報稅表的要求" id="accessible-megamenu-biaogeheshuoming-submenu-5" data-drupal-link-system-path="node/10554">4506-T表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 索取報稅表的要求 </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/zh-hant/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="僱員的預扣稅金證明" id="accessible-megamenu-biaogeheshuoming-submenu-6" data-drupal-link-system-path="node/15498">W-4表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 僱員的預扣稅金證明 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-941" title="雇主的季度聯邦納稅申報表" id="accessible-megamenu-biaogeheshuoming-submenu-7" data-drupal-link-system-path="node/53446">941表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 雇主的季度聯邦納稅申報表 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-2" title="從事貿易或業務的雇主支付工資" id="accessible-megamenu-biaogeheshuoming-submenu-8" data-drupal-link-system-path="node/5737">W-2表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 從事貿易或業務的雇主支付工資 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-9465" title="分期付款協議申請" id="accessible-megamenu-biaogeheshuoming-submenu-9" data-drupal-link-system-path="node/15532">9465表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 分期付款協議申請 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-10">普及的給稅務專業人士</span> </li> <li><a href="/zh-hant/forms-pubs/about-form-1040x" title="修改/修復稅表" id="accessible-megamenu-biaogeheshuoming-submenu-11" data-drupal-link-system-path="node/19996">1040-X表格 </a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 修改/修復稅表 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-2848" title="申請授權委託書" id="accessible-megamenu-biaogeheshuoming-submenu-12" data-drupal-link-system-path="node/15839">2848表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請授權委託書 </span> </li> <li><a href="/zh-hant/forms-pubs/about-form-w-7" title="申請ITIN" id="accessible-megamenu-biaogeheshuoming-submenu-13" data-drupal-link-system-path="node/15536">W-7表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="在國稅局面前的執業規則" id="accessible-megamenu-biaogeheshuoming-submenu-14">通告230號</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 在國稅局面前的執業規則 </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/zh-hant/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="搜尋" aria-label="搜尋" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="搜尋" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="搜尋"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 搜尋</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-zh-hant"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/zh-hant/help/let-us-help-you" title="幫助" data-drupal-link-system-path="node/16916">幫助</a> </li> <li> <a href="/zh-hant/newsroom" title="新聞" data-drupal-link-system-path="node/19646">新聞</a> </li> <li> <a href="/zh-hant/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li class="last"> <a href="/zh-hant/tax-professionals" data-drupal-link-system-path="node/11">稅務專業人士</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div class="accordion_menus_block_container main_mobile"> <h2 class="accordion-title"> <a href="#">申報</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/filing" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">信息給...</span></li><li><a href="/zh-hant/how-to-file-your-taxes-step-by-step">個人</a></li><li><a href="/zh-hant/businesses">商業和自僱人士</a></li><li><a href="/zh-hant/individuals/international-taxpayers">國際納稅人</a></li><li><a href="/zh-hant/charities-and-nonprofits">慈善與非營利組織</a></li><li><a href="/zh-hant/government-entities/indian-tribal-governments">印第安部落政府</a></li><li><a href="/zh-hant/government-entities/federal-state-local-governments">聯邦、州和地方政府</a></li><li><a href="/zh-hant/tax-exempt-bonds">免稅債券</a></li><li><span class="mega-menu-column-header">為個人提交檔</span></li><li><a href="/zh-hant/filing/individuals/how-to-file">如何提交</a></li><li><a href="/zh-hant/filing/individuals/when-to-file">什麼時候提交</a></li><li><a href="/zh-hant/filing/where-to-file-tax-returns-addresses-listed-by-return-type">在哪裡提交</a></li><li><a href="/zh-hant/filing/individuals/update-my-information">更新您的資料</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/individuals/get-transcript">獲取您的稅務記錄</a></li><li><a href="/zh-hant/businesses/small-businesses-self-employed/get-an-employer-identification-number">申請雇主身份證號 (EIN)</a></li><li><a href="/zh-hant/filing/wheres-my-amended-return">查看您的修改過的稅表狀態</a></li><li><a href="/zh-hant/identity-theft-fraud-scams/get-an-identity-protection-pin">獲取身份保護銷子（IP PIN）</a></li><li><a href="/zh-hant/filing/irs-free-file-do-your-taxes-for-free">免費申報您的聯邦稅表 </a></li></ul> </div> <h2 class="accordion-title"> <a href="#">付款</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/payments" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">支付</span></li><li><a href="/zh-hant/payments/direct-pay-with-bank-account">銀行賬戶（直接支付）</a></li><li><a href="/zh-hant/payments/online-payment-agreement-application">付款計劃（分期付款協議）</a></li><li><a href="/zh-hant/payments/eftps-the-electronic-federal-tax-payment-system">電子聯邦稅務付款系統（EFTPS）</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/payments/online-account-for-individuals">您的線上帳戶</a></li><li><a href="/zh-hant/individuals/tax-withholding-estimator">預扣稅金估算表</a></li><li><a href="/zh-hant/businesses/small-businesses-self-employed/estimated-taxes">估計稅</a></li><li><a href="/zh-hant/payments/penalties">罰款</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">退稅</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/refunds" class="mobile-only-text">概觀</a></li><li><a href="/zh-hant/wheres-my-refund" class="mega-menu-column-header">我的退稅在哪裡</a></li><li><a href="/zh-hant/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts">直接存款</a></li><li><a href="/zh-hant/taxtopics/tc203">減少退稅</a></li><li><a href="/zh-hant/filing/file-an-amended-return">修改報稅表</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">抵免优惠和扣除</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/credits-and-deductions" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">信息給...</span></li><li><a href="/zh-hant/credits-and-deductions-for-individuals" title="給您和您的家人">個人</a></li><li><a href="/zh-hant/credits-deductions/businesses" title="標準里程和其他信息">商業和自僱人士</a></li><li><span class="mega-menu-column-header">普及的</span></li><li><a href="/zh-hant/credits-deductions/individuals/earned-income-tax-credit-eitc">低收入家庭抵免優惠 (EITC)</a></li><li><a href="/zh-hant/credits-deductions/individuals/child-tax-credit">子女稅務優惠</a></li><li><a href="/zh-hant/credits-deductions/clean-vehicle-and-energy-credits">清潔車輛和能源抵免優惠</a></li><li><a href="/zh-hant/help/ita/how-much-is-my-standard-deduction">標準扣除</a></li><li><a href="/zh-hant/retirement-plans">退休計劃</a></li></ul> </div> <h2 class="accordion-title"> <a href="#">表格和說明</a> </h2> <div class="accordion_menus-block-content"> <ul><li><a href="/zh-hant/forms-instructions" class="mobile-only-text">概觀</a></li><li><span class="mega-menu-column-header">表格和說明</span></li><li><a href="/zh-hant/forms-pubs/about-form-1040" title="個人報稅表">1040表格</a></li><li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明">1040表格指示</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書">W-9表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-4506-t" title="索取報稅表的要求">4506-T表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="僱員的預扣稅金證明">W-4表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-941" title="雇主的季度聯邦納稅申報表">941表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-2" title="從事貿易或業務的雇主支付工資">W-2表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-9465" title="分期付款協議申請">9465表格</a></li><li><span class="mega-menu-column-header">普及的給稅務專業人士</span></li><li><a href="/zh-hant/forms-pubs/about-form-1040x" title="修改/修復稅表">1040-X表格 </a></li><li><a href="/zh-hant/forms-pubs/about-form-2848" title="申請授權委託書">2848表格</a></li><li><a href="/zh-hant/forms-pubs/about-form-w-7" title="申請ITIN">W-7表格</a></li><li><a href="/pub/irs-pdf/pcir230.pdf" title="在國稅局面前的執業規則">通告230號</a></li></ul> </div> </div> </section> <nav role="navigation" aria-labelledby="block-pup-irs-mainnavigation-menu" id="block-pup-irs-mainnavigation" data-block-plugin-id="system_menu_block:main"> <h2 class="visually-hidden" id="block-pup-irs-mainnavigation-menu">主要導航</h2> <ul block="pup_irs_mainnavigation" class="menu nav navbar-nav"> <li> <a href="/zh-hant/filing" class="top-level-nav-item">申報</a> </li> <li> <a href="/zh-hant/payments" class="top-level-nav-item">付款</a> </li> <li> <a href="/zh-hant/refunds" class="top-level-nav-item">退稅</a> </li> <li> <a href="/zh-hant/credits-and-deductions" class="top-level-nav-item">抵免优惠和扣除</a> </li> <li> <a href="/zh-hant/forms-instructions" class="top-level-nav-item">表格和說明</a> </li> </ul> </nav> <nav role="navigation" aria-labelledby="block-pup-irs-infomenumobile-menu" id="block-pup-irs-infomenumobile" data-block-plugin-id="system_menu_block:info-menu-mobile"> <h2 class="visually-hidden" id="block-pup-irs-infomenumobile-menu">Info Menu Mobile</h2> <ul block="pup_irs_infomenumobile" class="menu menu--info-menu-mobile nav"> <li class="first"> <a href="/zh-hant/help/let-us-help-you" title="幫助" data-drupal-link-system-path="node/16916">幫助</a> </li> <li> <a href="/zh-hant/newsroom" title="新聞" data-drupal-link-system-path="node/19646">新聞</a> </li> <li> <a href="/zh-hant/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善與非營利組織</a> </li> <li class="last"> <a href="/zh-hant/tax-professionals" title="Tax Pros" data-drupal-link-system-path="node/11">稅務專業人士</a> </li> </ul> </nav> </div> </div> </header> <div class="pup-page-node-type-article-page__banner"> <div class="container"> <div class="row"> <div class="col-md-12"> <div class="region region-breadcrumbs"> <nav aria-label="Breadcrumbs"> <ol class="breadcrumb"> <li lang=zh-hant xml:lang=zh-hant ><a href="/zh-hant" lang=zh-hant xml:lang=zh-hant >首頁</a></li><li lang=zh-hant xml:lang=zh-hant ><a href="/zh-hant/payments" lang=zh-hant xml:lang=zh-hant >付款</a></li><li class="active"> 線上申請分期付款協議 </li> </ol> </nav> </div> <h1 class="pup-page-node-type-article-page__title">線上申請分期付款協議</h1> </div> </div> </div> </div> <div class="container"> <div class="row"> <div class="col-sm-12"> <div class="region region-language-switcher"> <section class="language-switcher-language-url block block-pup-language-switcher block-pup-language-switcherlanguage-interface clearfix" id="block-pup-irs-languageswitchercontent" data-block-plugin-id="pup_language_switcher:language_interface"> <ul class="list-inline pull-right links parent-right" block="pup_irs_languageswitchercontent"><li hreflang="en" data-drupal-link-system-path="node/16716" class="en"><a href="/payments/online-payment-agreement-application" class="language-link" lang="en" xml:lang="en" hreflang="en" data-drupal-link-system-path="node/16716">English</a></li><li hreflang="es" data-drupal-link-system-path="node/16716" class="es"><a href="/es/payments/online-payment-agreement-application" class="language-link" lang="es" xml:lang="es" hreflang="es" data-drupal-link-system-path="node/16716">Español</a></li><li hreflang="zh-hans" data-drupal-link-system-path="node/16716" class="zh-hans"><a href="/zh-hans/payments/online-payment-agreement-application" class="language-link" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans" data-drupal-link-system-path="node/16716">中文 (简体)</a></li><li hreflang="zh-hant" data-drupal-link-system-path="node/16716" class="zh-hant is-active" aria-current="page"><a href="/zh-hant/payments/online-payment-agreement-application" class="language-link is-active" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant" data-drupal-link-system-path="node/16716" aria-current="page">中文 (繁體)</a></li><li hreflang="ko" data-drupal-link-system-path="node/16716" class="ko"><a href="/ko/payments/online-payment-agreement-application" class="language-link" lang="ko" xml:lang="ko" hreflang="ko" data-drupal-link-system-path="node/16716">한국어</a></li><li hreflang="ru" data-drupal-link-system-path="node/16716" class="ru"><a href="/ru/payments/online-payment-agreement-application" class="language-link" lang="ru" xml:lang="ru" hreflang="ru" data-drupal-link-system-path="node/16716">Русский</a></li><li hreflang="vi" data-drupal-link-system-path="node/16716" class="vi"><a href="/vi/payments/online-payment-agreement-application" class="language-link" lang="vi" xml:lang="vi" hreflang="vi" data-drupal-link-system-path="node/16716">Tiếng Việt</a></li><li hreflang="ht" data-drupal-link-system-path="node/16716" class="ht"><a href="/ht/payments/online-payment-agreement-application" class="language-link" lang="ht" xml:lang="ht" hreflang="ht" data-drupal-link-system-path="node/16716">Kreyòl ayisyen</a></li></ul> </section> </div> </div> </div> </div> <div class="pup-main-container container"> <div class="row"> <div class="sidebar-left col-sm-12 col-md-3 col-lg-3"> <div class="region region-sidebar-first"> <section id="block-pup-irs-puphierarchicaltaxonomymenu" data-block-plugin-id="pup_hierarchical_taxonomy_menu" class="block block-pup-hierarchical-taxonomy-menu clearfix"> <div class="pup-second-nav-header"> <h3 class="pup-second-nav-heading">More In 付款</h3> <button id="pup-snav" class="pup-second-nav-btn hidden-md hidden-lg" aria-label="Collapsed menu button. Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/payments/direct-pay-with-bank-account" title="銀行賬戶" id="term-18851" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">銀行賬戶</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/payments/pay-your-taxes-by-debit-or-credit-card" title="借記卡或信用卡" id="term-18861" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">借記卡或信用卡</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/payments/online-account-for-individuals" title="您的線上帳戶" id="term-18856" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">您的線上帳戶</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/payments/eftps-the-electronic-federal-tax-payment-system" title="營業稅付款（聯邦電子繳稅系統「EFTPS」）" id="term-18866" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">營業稅付款（聯邦電子繳稅系統「EFTPS」）</a> </li> <li class="level-2 is-active is-active-trail" data-indent-level="2"> <a href="/zh-hant/payments/online-payment-agreement-application" title="付款計劃" id="term-18881" rel="parent" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">付款計劃</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/payments/get-help-with-tax-debt" title="稅務債務協助" id="term-29531" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">稅務債務協助</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/payments/penalties" title="罰款" id="term-18886" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">罰款</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/payments/interest" title="利息" id="term-29296" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">利息</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/payments/tax-withholding" title="預扣" id="term-25571" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">預扣</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/individuals/international-taxpayers/foreign-electronic-payments-tax-type-codes" title="國外電子付款" id="term-18871" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">國外電子付款</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hant/payments/electronic-payment-of-user-fees" title="用戶費用（英文）" id="term-18876" rel="child" lang="zh-hant" xml:lang="zh-hant" hreflang="zh-hant">用戶費用（英文）</a> </li> </ul> </section> </div> </div> <div class="pup-header-content-rt no-gutter col-sm-12 col-md-9"> <a id="main-content"></a> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div> <section id="block-pup-irs-sadialert" data-block-plugin-id="block_content:57b8e526-acc6-458b-9dd1-edd6af2ba32d" class="block block-block-content block-block-content57b8e526-acc6-458b-9dd1-edd6af2ba32d clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"></div> </section> <article about="/zh-hant/payments/online-payment-agreement-application" class="pup-article full clearfix row"> <div class="col-md-8 col-sm-12 col-xs-12"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><div class="pup-media-alert"> <div class="pup-media-alert__danger" role="alert"> <div class="pup-media-alert__icon"><i aria-label="Danger Alert" class="fa fa-exclamation-circle"></i></div> <div class="pup-media-alert__content"> <h2 class="pup-media-alert__content-title">Limited Service: November 19-20</h2> <p>Some account services may not be available. Thank you for your patience while we make updates.</p> <ul> <li>Nov. 19, 4 a.m. - 8 a.m. ET</li> <li>Nov. 20, 6 a.m. - 10 a.m. ET</li> </ul> </div> </div> </div> <p>如果您是合格的納稅人或授權代表（委託代理人），您可以在線上申請付款計劃（包括分期付款協議），在一段時間內付清餘額。</p> <p><strong>備註：</strong>當您完成線上申請後，您會立刻收到付款計劃是否已獲核准的通知。</p> <h2>個人付款計劃</h2>  <div class="accordion-list" data-fix-id="accordion1713475106382_961685"> <div class="table-responsive"> <div aria-multiselectable="true" class="panel-group accordion-list-group accordion-list-items" id="accordion1713475106382_961685" role="tablist"> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1713475106382_157056" id="Collapsible1713475106382_157056"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1713475106382_157056" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1713475106382_157056" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1713475106382_157056" role="button">您有資格嗎？</a></h4> </div> <div aria-labelledby="headingCollapsible1713475106382_157056" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1713475106382_157056" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>您的具體稅務情況會決定您可以使用哪些付款選項。付款選項包括全額付款、短期付款計劃（在180天或之內付清）或是長期付款計劃，也稱為分期付款協議（按月支付）。</p> <p>您在以下情況可能有資格在線上申請：</p> <ul> <li>長期付款計劃（分期付款協議）：您所欠繳的稅金、罰款和利息的總額在$50,000或以下。您已申報所有規定的稅表。</li> <li>短期付款計劃：您所欠繳的稅金、罰款和利息的總額在$100,000以下。</li> </ul> <p>如果您是獨資經營業主或獨立承包人，請以個人身份申請付款計劃。<br> 備註：透過電話、郵件或親自申請付款計劃的設置費可能較高。<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="339fb3e7-dbb8-46c7-8fec-03ddd4f0267d" href="/zh-hant/payments/payment-plans-installment-agreements#3" title="付款計劃額外資訊">獲得其他付款計劃選項和費用的更多資訊</a>。</p> </div> </div> </div> </div>  <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1713475106382_829019" id="Collapsible1713475106382_829019"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1713475106382_829019" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1713475106382_829019" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1713475106382_829019" role="button">線上申請需要什麼？</a></h4> </div> <div aria-labelledby="headingCollapsible1713475106382_829019" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1713475106382_829019" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p><a id="whatyouneedtoapply" name="whatyouneedtoapply"></a>從2021年11月14日開始，只用於訪問付款計劃（在線付款協定）的國稅局使用者名不能再用於登錄。您將被提示在 <span dir="ltr" lang="en">ID.me </span>創建一個帳戶，並需要有照片的身份證明。</p> <p>如果您申請的是直接扣繳付款計劃，您將需要您的銀行路由和賬戶號碼。</p> <p>如果您最近報了稅，或者您的報稅表被審查了，但沒有收到國稅局的餘額通知，您將需要您的報稅表上顯示的應付餘額。</p> </div> </div> </div> </div>  <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1713475106386_844612" id="Collapsible1713475106386_844612"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1713475106386_844612" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1713475106386_844612" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1713475106386_844612" role="button">需要多少費用？</a></h4> </div> <div aria-labelledby="headingCollapsible1713475106386_844612" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1713475106386_844612" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>如果我們核准您的付款計劃，下列費用之一將會計入您的稅單。</p> <div class="table-responsive"> <table class="table complex-table table-striped table-bordered"> <tbody> <tr> <th scope="col">計劃選項和費用</th> </tr> </tbody> <tbody> <tr> <td> <p><em><strong>現在付款</strong></em></p> <ul> <li>$0設置費</li> <li>不會添加未來的罰款或利息</li> </ul> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="375ad50a-8cda-4b40-8cc1-8cd3facd7307" href="/zh-hant/payments" title="線上支付">今天全額付清欠款</a>，從您的支票帳戶或儲蓄帳戶<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7ca5ed8a-025d-4b3b-97c5-a0ce49eec971" href="/zh-hant/payments/direct-pay-with-bank-account" title="用銀行帳戶直接付款">直接支付 </a>或透過支票、銀⾏匯票或转帐卡/信⽤卡付款。<br> <em>以信用卡付款時會收費。</em></p> </td> </tr> <tr> <td> <p><em><strong>短期付款計劃 </strong></em><em><strong> （180天或以下）</strong></em></p> <ul> <li>$0設置費</li> <li>不會添加未來的罰款或利息</li> </ul> 申請短期付款計劃後, 您可以從您的⽀票帳⼾或儲蓄帳戶<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="7ca5ed8a-025d-4b3b-97c5-a0ce49eec971" href="/zh-hant/payments/direct-pay-with-bank-account" title="用銀行帳戶直接付款">直接付款</a>或透過⽀票、銀⾏匯票或轉帳卡／信⽤卡<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="375ad50a-8cda-4b40-8cc1-8cd3facd7307" href="/zh-hant/payments" title="線上支付">支付欠款</a>。<br> <em>以信用卡付款時會收費。</em></td> </tr> <tr> <td> <p><em><strong>長期付款計劃（分期付款協議)</strong></em><em><strong>（按月付款）</strong></em></p> <p><strong>透過自動提款按月付款</strong></p> <ul> <li>$22設置費 （<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="339fb3e7-dbb8-46c7-8fec-03ddd4f0267d" href="/zh-hant/payments/payment-plans-installment-agreements" title="付款計劃額外資訊">低收入</a>：設置費免除）</li> <li>外加付清餘額之前累計的罰款和利息</li> </ul> 透過直接扣繳來付款（從您的支票帳戶自動付款）。也稱為直接扣繳分期付款協議 (<span dir="ltr" lang="en">DDIA</span>)。如果您的餘額超過 25,000 美元, 則需要這樣做。<br> <p><strong>按月付款（非直接扣繳）</strong></p> <ul> <li>$69設置費（如果<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="339fb3e7-dbb8-46c7-8fec-03ddd4f0267d" href="/zh-hant/payments/payment-plans-installment-agreements" title="付款計劃額外資訊">低收入</a> , 則為$43 設置費, 如果滿足某些條件, 可以報銷）</li> <li>外加付清餘額之前累計的罰款和利息</li> </ul> <p>申請長期付款計劃後，透過非直接扣繳 (非自動) 每月付款，包括從您的⽀票帳⼾或儲蓄帳戶（直接付款)或使用⽀票、銀⾏匯票或轉帳卡／信⽤卡付款。<br> <em>以信用卡付款時會收費。</em></p> </td> </tr> <tr> <td> <p><em><strong>修改現有付款計劃（分期付款協議）或在違約後恢復</strong></em></p> <ul> <li>$10費用。如果您被確定為低收入者且符合某些條件, 則可報銷。</li> </ul> </td> </tr> </tbody> </table> </div> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="339fb3e7-dbb8-46c7-8fec-03ddd4f0267d" href="/zh-hant/payments/payment-plans-installment-agreements#q03" title="付款計劃額外資訊">獲得其他付款協議選項和費用的更多資訊。</a></p> </div> </div> </div> </div>  <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1713475106389_130544" id="Collapsible1713475106389_130544"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1713475106389_130544" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1713475106389_130544" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1713475106389_130544" role="button">如何審核或修改您現有的付款計劃?</a></h4> </div> <div aria-labelledby="headingCollapsible1713475106389_130544" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1713475106389_130544" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p><strong>審核您的付款計劃</strong></p> <p>您可以使用下面的<a href="#Individuals Button">申請/修改</a>按鈕登入線上付款協議工具，檢視您目前的付款計劃（協議類型、到期日以及您要支付的金額）。</p> <p><strong>使用線上付款協議工具可以做哪些更改</strong></p> <p>您可以使用線上付款協議工具進行以下更改：</p> <ul> <li>更改您的每月付款金額</li> <li>更改您的每月付款到期日</li> <li>將現有協議改成直接扣繳協議</li> <li>更改直接扣繳協議上的銀行路由和帳號</li> <li>違約後恢復</li> </ul> <p>您可以使用下面的<a href="#Individuals Button">申請/修改</a>按鈕登入線上付款協議工具。</p> <p><strong>如何修改線上付款計劃</strong></p> <p>使用下面的<a href="#Individuals Button">申請/修改</a>按鈕登入線上付款協議工具。在第一頁, 您可以修改目前的協議類型、付款日期和金額，然後提交您的更改。</p> <p>如果您新的每月付款金額不符合要求，您將被提示更改付款金額。如果您無法支付最低所需付款金額，您將會收到關於如何完成 <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="c44c3d32-3f78-4100-aca4-46f3ccf526a7" href="https://www.irs.gov/pub/irs-pdf/f9465.pdf" title="0920 Form 9465 (PDF)">9465 表分期付款協議申請 (英文) <span class="link-label label-file label-file-pdf">PDF</span></a>和 <a data-entity-substitution="pup_linkit_media" data-entity-type="media" data-entity-uuid="206a0a5a-9e70-4de1-a0d2-63e11bae41ff" href="https://www.irs.gov/pub/irs-pdf/f433f.pdf" title="0219 Form 433-F (PDF)">433-<span dir="ltr" lang="en">F </span>表【徵收資訊表】（英文） <span class="link-label label-file label-file-pdf">PDF</span></a> 的填寫说明以及如何提交。</p> <p>要將您目前的協定轉換為直接扣繳協定，或對與您有直接扣繳協定的相關銀行的帳戶進行更改，請輸入您的銀行路由和帳戶號碼。</p> <p>如果您的協議發生違約，然後恢復，您可能要繳一筆恢復費。</p> </div> </div> </div> </div>  <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1713475106391_121242" id="Collapsible1713475106391_121242"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1713475106391_121242" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1713475106391_121242" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1713475106391_121242" role="button">個人的委託代理人(POA)</a></h4> </div> <div aria-labelledby="headingCollapsible1713475106391_121242" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1713475106391_121242" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>要申請個人的委託代理證書（<span dir="ltr" lang="en">POA</span>），您需要用您的國稅局使用者名或 <span dir="ltr" lang="en">ID.me </span>憑證登錄（<a href="#whatyouneedtoapply">請參見線上申請需要什麼？</a>）</p> <p>對於您代表的個人，您需要提供：</p> <ul> <li>納稅人社會安全號碼(<span dir="ltr" lang="en">SSN</span>)或個人納稅人身份識別號碼(<span dir="ltr" lang="en">ITIN</span>)</li> <li><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="eadcabe9-a1b3-4144-9c1e-8f36f574e9a3" href="/businesses/small-businesses-self-employed/what-is-a-caf-number" title="What is a CAF number?">您的中央授權檔案(<span dir="ltr" lang="en">CAF</span>)(英文) </a>號碼</li> <li>來自納稅人來電通知的來電者顯示 <span dir="ltr" lang="en">ID </span>或在 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="95a30957-f43b-41b3-aab5-eb93d42af1f2" href="/forms-pubs/about-form-2848" title="About Form 2848, Power of Attorney and Declaration of Representative">2848 表（英文）</a> 上的 <span dir="ltr" lang="en">POA </span>簽名日期</li> <li>如果納稅人的報稅表最近被提交或審查，您可能還需要提供： <ul> <li>餘額到期金額</li> <li>第二納稅人的<span dir="ltr" lang="en">SSN</span>或<span dir="ltr" lang="en">ITIN</span>（如適用）</li> <li>最近申報表的調整后總收入</li> <li>審查的稅務年度（如適用）</li> </ul> </li> </ul> </div> </div> </div> </div> </div> </div> </div> <p><a id="Apply/Revise as Individual Button" name="Apply/Revise as Individual Button"></a><a id="Individuals Button" name="Individuals Button"></a></p> <p><a aria-label="以個人身份申請/修改" class="btn btn-primary " href="https://sa.www4.irs.gov/opa/individual/pages/indi.xhtml?lang=zh-hant" role="button" style="margin-bottom: 8px;" wtype>以個人身份申請/修改</a> <a aria-label="以個人POA申請/修改" class="btn btn-primary " href="https://sa.www4.irs.gov/opa/pages/imf.xhtml?lang=zh-hant" role="button" style="margin-bottom: 8px;" wtype>以個人<span dir="ltr" lang="en">POA</span>申請/修改</a></p> <h2 class="row-title">企業付款計劃</h2>  <div class="accordion-list" data-fix-id="accordion1713475106376_398728"> <div class="table-responsive"> <div aria-multiselectable="true" class="panel-group accordion-list-group accordion-list-items" id="accordion1713475106376_398728" role="tablist"> <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1713475106381_348498" id="Collapsible1713475106381_348498"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1713475106381_348498" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1713475106381_348498" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1713475106381_348498" role="button">您有資格嗎？</a></h4> </div> <div aria-labelledby="headingCollapsible1713475106381_348498" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1713475106381_348498" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>您的具體稅務情況會決定您可以使用哪些付款選項。付款選項包括全額付款或長期付款計劃（分期付款協議）（按月付款）。</p> <p>您在以下情況可能有資格在線上申請：</p> <ul> <li>長期付款計劃（分期付款協議）：您已申報所有規定的稅表，而且所欠繳的稅金、罰款和利息的總額在$25,000或以下。</li> </ul> <p>如果您是獨資經營業主或獨立承包人，請以個人身份申請付款計劃。</p> <p><strong>備註：</strong>透過電話、郵件或親自申請分期付款協議的設置費可能較高。</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="339fb3e7-dbb8-46c7-8fec-03ddd4f0267d" href="/zh-hant/payments/payment-plans-installment-agreements#q03" title="付款計劃額外資訊">獲得其他付款計劃選項和費用的更多資訊</a> 。</p> </div> </div> </div> </div>  <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1713475106381_807709" id="Collapsible1713475106381_807709"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1713475106381_807709" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1713475106381_807709" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1713475106381_807709" role="button">我的企業需要什麼來申請？</a></h4> </div> <div aria-labelledby="headingCollapsible1713475106381_807709" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1713475106381_807709" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>要作為企業申請，您需要用您的國稅局用戶名或 <span dir="ltr" lang="en">ID.me </span>憑證登錄（請參見<a href="#whatyouneedtoapply">線上申請需要什麼？</a>）</p> <p>您還需要：</p> <ul> <li>您的僱主身份識別號碼(<span dir="ltr" lang="en">EIN</span>)</li> <li>公司成立日期 (<span dir="ltr" lang="en">MM</span>/<span dir="ltr" lang="en">YYYY</span>)</li> <li>您通知上的來電顯示 <span dir="ltr" lang="en">ID</span></li> <li>如果您的報稅表最近被提交或審查，但沒收到<span dir="ltr" lang="en">IRS </span>的餘額欠款通知，您還需要提供： <ul> <li>存檔的最近提交報稅表的企業地址</li> <li>餘額到期金額</li> <li>提交或審查的稅務表格</li> <li>提交或審查的稅務年度</li> </ul> </li> </ul> </div> </div> </div> </div>  <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1713475106381_545225" id="Collapsible1713475106381_545225"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1713475106381_545225" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1713475106381_545225" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1713475106381_545225" role="button">需要多少費用？</a></h4> </div> <div aria-labelledby="headingCollapsible1713475106381_545225" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1713475106381_545225" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p>如果我們核准您的付款計劃，下列費用之一將會計入您的稅單。</p> <div class="table-responsive"> <table class="table complex-table table-striped table-bordered"> <tbody> <tr> <th scope="col">計劃選項和費用</th> </tr> </tbody> <tbody> <tr> <td> <p><em><strong>現在付款</strong></em></p> <ul> <li>$0設置費</li> <li>不會添加未來的罰款或利息</li> </ul> <p>透過線上以電子方式或電話, 使用聯邦電子繳稅系統 (<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="25ecb27f-cb23-4148-8a92-02cba9785897" href="/zh-hant/payments/eftps-the-electronic-federal-tax-payment-system" title="EFTPS 聯邦電子繳稅系統"><span dir="ltr" lang="en">EFTPS</span></a>) 或透過支票、匯票或轉帳卡/信用卡, <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="375ad50a-8cda-4b40-8cc1-8cd3facd7307" href="/zh-hant/payments" title="線上支付">現在全額付清欠款</a>。<br> <em>以信用卡付款時會收費。</em></p> </td> </tr> <tr> <td> <p><em><strong>⻑期付款計劃（分期付款協議）</strong></em><em><strong>（按月付款）</strong></em></p> <p><strong>透過⾃動提款按月付款</strong></p> <ul> <li>$22設置費</li> <li>外加付清餘額之前累計的罰款和利息</li> </ul> <p>透過直接扣繳來付欠款（從您的⽀票帳⼾⾃動付款）。也稱為直接扣繳分期付款協議 (<span dir="ltr" lang="en">DDIA</span>)。如果您的餘額超過 10,000 美元, 則需要這樣做。</p> <p><strong>按月付款（非直接</strong><span>扣繳</span><strong>）</strong></p> <ul> <li>$69設置費</li> <li>外加付清餘額之前累計的罰款和利息 </li> </ul> 申請付款計劃後, 通過非直接扣繳 (非自動) 每月付款，包括透過線上以電子方式或電話, 使用聯邦電子繳稅系統 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="25ecb27f-cb23-4148-8a92-02cba9785897" href="/zh-hant/payments/eftps-the-electronic-federal-tax-payment-system" title="EFTPS 聯邦電子繳稅系統">(<span dir="ltr" lang="en">EFTPS</span></a>), 或透過支票、匯票或轉帳卡/信用卡付款。<br> <em>以信用卡付款時會收費。</em></td> </tr> <tr> <td> <p><em><strong>修改現有付款計劃（分期付款協議）或在默認後恢復</strong></em></p> <ul> <li>$10。</li> </ul> </td> </tr> </tbody> </table> </div> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="339fb3e7-dbb8-46c7-8fec-03ddd4f0267d" href="/zh-hant/payments/payment-plans-installment-agreements#q03" title="付款計劃額外資訊">獲得其他付款協議選項和費用的更多資訊</a></p> </div> </div> </div> </div>  <div class="collapsible-item panel panel-default" data-fix-id="Collapsible1713475106382_639876" id="Collapsible1713475106382_639876"> <div class="collapsible-item-heading panel-heading" id="headingCollapsible1713475106382_639876" role="tab"> <h4 class="collapsible-item-title panel-title"><a aria-controls="collapseCollapsible1713475106382_639876" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1713475106382_639876" role="button">如何審核或修改您現有的付款計劃?</a></h4> </div> <div aria-labelledby="headingCollapsible1713475106382_639876" class="collapse collapsible-item-collapse panel-collapse" id="collapseCollapsible1713475106382_639876" role="tabpanel"> <div class="table-responsive"> <div class="collapsible-item-body panel-body"> <p><strong>審核您的付款計劃</strong></p> <p>您可以使用下面的<a href="#Businesses Button">申請/修改</a>按鈕登入線上付款協議工具，檢視您目前的付款計劃（協議類型、到期日以及您要支付的金額）。</p>  <div data-fix-id="Collapsible1713475106382_345652" id="Collapsible1713475106382_345652"> <div id="headingCollapsible1713475106382_345652" role="tab"> <p><a aria-controls="collapseCollapsible1713475106382_345652" aria-expanded="false" class="collapsed collapsible-item-title-link" data-toggle="collapse" href="#collapseCollapsible1713475106382_345652" role="button">企業的委託代理人(<span dir="ltr" lang="en">POA</span>)</a></p> </div> <div aria-labelledby="headingCollapsible1713475106382_345652" id="collapseCollapsible1713475106382_345652" role="tabpanel"> <div class="table-responsive"> <div> <p>作為要代企業申請的委託代理人（<span dir="ltr" lang="en">POA</span>），您需要用您的國稅局用戶名或 <span dir="ltr" lang="en">ID.me</span> 憑證登錄（請參見 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c688bb67-5159-41b3-9126-14f088e5c7b1" href="/zh-hant/payments/online-payment-agreement-application" title="線上申請分期付款協議">線上申請需要什麼？</a>）</p> <p>您還需要：</p> <ul> <li>納稅人的雇主身份識別號碼(<span dir="ltr" lang="en">EIN</span>)</li> <li>您的<a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="eadcabe9-a1b3-4144-9c1e-8f36f574e9a3" href="/businesses/small-businesses-self-employed/what-is-a-caf-number" title="What is a CAF number?">集中授權檔案 (<span dir="ltr" lang="en">CAF</span>) (英文) </a><span>號碼</span></li> <li>納稅人通知上的來電者顯示 <span dir="ltr" lang="en">ID</span> 或在 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="95a30957-f43b-41b3-aab5-eb93d42af1f2" href="/forms-pubs/about-form-2848" title="About Form 2848, Power of Attorney and Declaration of Representative">2848（英文）</a> 表上的 <span dir="ltr" lang="en">POA </span>簽名日期</li> <li>如果納稅人的報稅表最近被提交或審查，您可能還需要提供： <ul> <li>存檔的最近提交報稅表的企業位址</li> <li>已提交或已審查的納稅表</li> <li>已提交或已審查的納稅期限</li> <li>餘額到期金額</li> </ul> </li> </ul> <p>注意：委託代理人（<span dir="ltr" lang="en">POA</span>）必須獲得對所有餘額到期的納稅期的授權，才能代表納稅人制定付款計劃。並非所有 <span dir="ltr" lang="en">POA </span>權限指定等級都可以代表納稅人用於此目的（包括『<span dir="ltr" lang="en">h</span>』級）或使用線上系統（包括『<span dir="ltr" lang="en">k</span>』級）。有關更多信息，請參閱 <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3a069523-a99a-48ef-a75e-7e7af9db3bee" href="/instructions/i2848" title="Instructions for Form 2848 (09/2021) ">2848 表的說明</a>。</p> </div> </div> </div> </div> </div> </div> </div> <p><a id="Businesses Button" name="Businesses Button"></a></p> <p><a aria-label="以企業身份申請/修改" class="btn btn-primary " href="https://sa.www4.irs.gov/opa/pages/bmf.xhtml?lang=zh-hant" role="button" wtype>以企業身份申請/修改（英文）</a> <a aria-label="以企業POA申請/修改" class="btn btn-primary " href="https://sa.www4.irs.gov/opa/pages/bmf.xhtml?lang=zh-hant" role="button" wtype>以企業<span dir="ltr" lang="en">POA</span>申請/修改（英文）</a></p> </div> </div> </div> </div> </div> </div> <div class="col-md-4 col-sm-12 col-xs-12 block-region-right-column"> <div class="field field--name-field-pup-article-callout field--type-entity-reference-revisions field--label-hidden field--items row"> <div class="field--item col-sm-6 col-md-12"> <div class="pup-callout"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="pup-callout__body"><h3>更多資訊</h3> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="339fb3e7-dbb8-46c7-8fec-03ddd4f0267d" href="/zh-hant/payments/payment-plans-installment-agreements" title="常見問題解答">常見問題解答</a></p> </div> </div> </div> </div> </div> <div class="field--item col-sm-6 col-md-12"> <div class="pup-callout"> <div class="paragraph paragraph--type--pup-callout paragraph--view-mode--default"> <div class="field field--name-field-pup-block-reference field--type-entity-reference field--label-hidden field--item"> <div class="pup-callout__body"><h3>系統可用性</h3> <p><b>週一至週五：</b><br> 東部時間上午6點至凌晨12:30</p> <p><b>週六：</b><br> 東部時間上午6點至晚上9點</p> <p><b>週日：</b><br> 東部時間下午6點至凌晨12</p> <p>系統只在以上時間可用；請在系統可用時間返回系統，完成線上分期付款協議。</p> </div> </div> </div> </div> </div> <div class="clearfix hidden-xs hidden-md visible-sm"></div> </div> </div> </article> </div> </div> </div> </div> <div class="container"> <div class="pup-bodycopy-footer"> <div class='pup-content-revision col-xs-12 col-sm-6'> Page Last Reviewed or Updated: 22-Nov-2024 </div> <div class='pup-share-menu col-xs-12 col-sm-6'> <div class="region region-share-content"> <section id="block-pup-irs-addtoanybuttons" data-block-plugin-id="addtoany_block" class="block block-addtoany block-addtoany-block clearfix"> <span class="a2a_kit a2a_kit_size_24 addtoany_list" data-a2a-url="https://www.irs.gov/zh-hant/payments/online-payment-agreement-application" data-a2a-title="線上申請分期付款協議"><div class="pup-share-items"><ul class="nav navbar-nav navbar-right"><li class="dropdown"><a href="#" class="dropdown-toggle pup-share-link" data-toggle="dropdown" role="button" aria-haspopup="true" aria-expanded="false">Share</a><ul 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