Beginning January 1, 2017, the IRS will be changing the user fees taxpayers must pay to enter into an installment agreement. In general, under the proposed rules, the fee for a regular installment agreement will increase from $120 to $225. The fees can be lower if the taxpayer agrees to direct debit as a form of payment or if the taxpayer applies online for an installment agreement. Please be sure to check the new IRS fee schedule for installment agreements for any agreements you enter into after January 1, 2017 to be sure the proper fee is being paid.