Low-income taxpayers who enter into lines 13a and 13b will not benefit from their instalment payment fees. You can find more information by waiving the user fees and refunds above. Clarification and extension of the conditions of form 9465 temp tation contracts. The waiver or refund of user fees applies only to taxpayers with adjusted gross income, as for the last year for which such information is available, at or less than 250% of the current federal poverty line (low-income taxpayers) who enter into long-term payment plans (instalment payment agreements) on or after April 10, 2018. If you are a low-income taxpayer, user fees are waived if you agree to pay electronic direct debits by entering into a debit contract (DDIA). If you are a low-income taxpayer, but you are not able to make electronic debits through the conclusion of a DDIA, the user fee will be refunded after the conclusion of the instalment contract. . . .