Instructions to Employer and Instructions to Taxpayer are printed on the form.
Employer's check: make it payable to the United States Treasury and write the employee's name and social security number on each payment.
Send the money: to the IRS mailing address printed on the letter that came with the agreement; if there is no letter, use the IRS address shown on the front of the form.
While in effect: you (the taxpayer) must file all federal tax returns and pay any (federal) taxes you owe on time.
Terminate: the IRS can terminate if the taxpayer does not make payments as agreed, pay other federal tax debt when due, or provide financial information when requested.
| Question | Answer |
|---|---|
| Form Name | Form 2159 |
| Form Length | 6 pages |
| Fillable? | Yes |
| Fillable fields | 236 |
| Avg. time to fill out | 40 min |
| Edition | 7-2024 |
| Issuing agency | Department of the Treasury, Internal Revenue Service |
| Where to send | The IRS address on the letter the employee received with the form, or the address shown on the front of the form |
| Who signs | The taxpayer, and the spouse if this is a joint liability; the employer signs the employer section |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | Form 2159, IRS Form 2159, Form 2159 IRS, 2159 form, Payroll Deduction Agreement |
| Official source | Form 2159 (Rev 7-2024), Internal Revenue Service |
Irs Form 2159 isn’t the one you’re looking for?