The Illinois CPP-1 form is an official request to establish an installment payment plan for tax delinquencies that you cannot pay in full due to financial hardship. By completing this form, you can propose a schedule for making regular payments to the Illinois Department of Revenue. If you find yourself in this situation, consider filling out the form by clicking the button below.
The Illinois CPP-1 form, officially known as the Installment Payment Plan Request, is a crucial document for individuals or businesses facing tax delinquencies they cannot pay in full due to financial hardship. This form facilitates an agreement between taxpayers and the Illinois Department of Revenue, allowing for the payment of tax debts through manageable, scheduled payments. It requires detailed information about the taxpayer, including their name, address, and Social Security number, as well as the same details for a spouse if applicable. Additionally, if the debt is business-related, the form requests the legal business name and federal employer identification number. The taxpayer must specify the tax periods covered by the request and outline their proposed payment plan, including the amount of a good faith down payment and the frequency of future payments. The form also collects banking information to set up automated withdrawals for the payments. Understanding the steps and requirements of the CPP-1 form is essential for anyone looking to alleviate their tax burdens while remaining compliant with Illinois tax laws.
Illinois Department of Revenue
Installment Payment Plan Request
_________________________________________________________________
CityStateZIP
Your email address
BIf business debt, identify your business or organization
___ ___ - ___ ___ ___ ___ ___ ___ ___
Federal employer identification number (FEIN)
___ ___ ___ ___ - ___ ___ ___ ___
Illinois account ID
Legal business name: ________________________________
Doing-business-as (DBA), assumed, or trade name, if different from the legal business name on the line above:
__________________________________________________
Business mailing address
City
State
ZIP
(_____)______________
__________________________________________
Your home phone number
Your work phone number
Name of person responsible for remitting payments
Your mobile phone number
Your spouse’s phone number
Phone number
Step 2: Describe your debt and installment payment plan request
1
Identify the tax periods covered by this agreement. _________ _________ _________
_________ _________
2
Write the amount of your good faith downpayment. See instructions.
$_____________
3
Write the remaining amount of debt to be covered by this installment payment plan request.
If your unpaid liability is over $10,000, complete and attach Form EG-13-I or Form EG-13-B. See instructions.
4 Write the date of your first installment payment __ __ /__ __ /__ __ __ __ and payment amount. 4 $_____________
5Check one of the following options to describe how often you will make payments.
One payment per month
One payment per week
Date of month ___ ___
Day of week _______________
One payment every other week Day of week _______________
Step 3: Provide your financial institution and account information
6 ______________________________________________________ Check this box if you do not have a bank account.
Financial institution’s name
____________________________________________________________________________________________________________________
Mailing addressCityState ZIP
Name(s) on the account (list all names)
Routing number ___ ___ ___ ___ ___ ___ ___ ___ ___
Checking or
Savings
Find your routing number at the bottom of your check (for checking accounts) or contact your financial institution for the routing number (for savings accounts).
Account number ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___
Check this box to authorize ACH debit payments from this account.
Step 4: Read the statement and sign below
I agree to, and understand, that (1) the Illinois Department of Revenue (IDOR) is authorized to use the information on this form to make withdrawals (ACH debits) at the frequency I selected in Line 5 and from the account listed on Line 6 in accordance with the Department of Revenue Law of the Civil Administrative Code of Illinois and all applicable Illinois tax acts, and that this authorization remains in effect until the debt is paid or I notify IDOR in writing to cancel; (2) IDOR may request additional information about my financial condition and I may be required to pay a higher amount than the payment plan described above; (3) IDOR has the discretion to file a lien at any time, including, but not limited to, when IDOR determines there is a risk of non- payment; (4) IDOR may contact me about this payment plan at any address and phone number listed in Step 1 (this includes electronic communication by email or text); and (5) if I do not remit the scheduled payment, file all required returns, and pay all taxes when due, IDOR may cancel my installment payment plan, my entire unpaid balance will become due immediately, and IDOR may take enforcement action, including levy of my bank account or wages.
Under penalties of perjury, I state that I have examined this form and, to the best of my knowledge, it is true, correct, and complete.
______________________________________________________________________
__ __ / __ __ / __ __ __ __
Your signature or authorized officer (if officer, write title)
Month, day, year
Department use only
_________________________________ __ / __ __ / __ __ __ __
______________________________ __ __ / __ __ / __ __ __ __
Approved by assignee
Date approved by assignee
Approved by supervisor
Date approved by supervisor
CPP-1 (R-10/20)
This form is authorized as outlined under the tax or fee Act imposing the tax or fee for which this form is filed. Disclosure of this information is REQUIRED. Failure to provide information may result in this form not being processed and may result in a penalty.
Printed by the authority of the state of Illinois — Web only, One copy
See instructions on next page.
CPP-1 back (R-10/20)
Instructions for Form CPP-1, Installment Payment Plan Request
General Information
Who should file this form?
You should file Form CPP-1, Installment Payment Plan Request, if you have tax delinquencies that you cannot pay in full because of a financial hardship and you would like to enter into an installment payment plan with us.
What is an installment payment plan?
An installment payment plan is an agreement between you and the Illinois Department of Revenue to pay your tax delinquencies using regularly scheduled payments. Your scheduled payment amount and the length of time that you have to pay is based on your financial condition.
When is this form due?
There is no specific due date. We recommend that you file this form when you receive a bill or notice which you are unable to pay because of a financial hardship. Once you receive the bill or notice, you should complete and return this form within 10 days. Note: Even when you enter into an installment payment plan, you continue to accrue interest and applicable penalties and fees on the delinquent tax you owe.
When will my installment payment plan request be approved?
Approval of your request for an installment payment plan will depend upon the completeness of the information you provide on this form. If additional information is needed to process your request, we will contact you.
If our review finds that you
•can pay in full, then we will require you to do so.
•qualify for an installment payment plan, we will send you a letter of
approval and the conditions of the installment payment plan.
How must I make my installment plan payments?
ACH debit — If you have a checking or savings account, you may be required to make your installment payments using the ACH debit program. It is the recommended form of payment for installment payments. The ACH debit program allows you to have the installment payments automatically withdrawn from a savings or checking account.
Note: If we approve your installment payment plan request, your plan approval letter will describe the requirements for your payments.
How must I make my first payment or extra payments?
To make your first payment or if you would like to make payments IN ADDITION to your regular installment payments, you may use one of the following options.
•MyTax Illinois — This is the Department’s online account management system. You may use MyTax Illinois to make electronic
payments as well as file returns for most taxes. Go TO mytax.illinois.gov.
•“Pay by Phone” — Call
1 866-490-2061 to make a payment from your checking or savings account. You will need your Taxpayer ID, bank routing number, and bank account number.
•Mail — You may mail your remittance to
INSTALLMENT CONTRACT UNIT ILLINOIS DEPARTMENT OF REVENUE PO BOX 19035
SPRINGFIELD IL 62794-9035
•Credit card (This payment method is only available for Individual Income Tax liability.) — You
may make payments using your Visa, Discover, MasterCard, or American Express. The credit card service provider will assess a convenience fee. Each service provider charges its own rate. The rates can vary daily. The Department of Revenue receives no money from these fees. Please note that this is the only payment option where you will be charged a convenience fee. To make a credit card payment, visit our website at tax.illinois.gov or call 1 866-490-2061 and choose the credit card payment option. If your payment is for a prior year, select “prior year.”
Where do I send my completed form?
Please fax your completed form to us at 217 785-2635 or mail it to
Where do I get help?
•Visit our website at tax.illinois.gov
•Call our Installment Contract Unit at 217 785-8556
•Write to
CPP-1 Instructions Front (R-10/20) Printed by the authority of the state of Illinois — Web only, One copy
Step-by-step Instructions
Step 1: Debtor identification
Line A Complete all lines. If you have a spouse who is also liable, complete the lines about your spouse.
Line B If business debt, complete all lines to identify the business or organization.
Line 1 Identify all tax periods (i.e., month, quarter, or year) for which the liability exists. For individual or business income tax liabilities, write the tax year covered by the return.
If you need additional space, write the tax period beside the line provided or list the tax periods on a separate sheet of paper and attach it to this form.
If you have both individual income tax and other tax debt, submit a separate Form CPP-1 for the individual income tax liability.
If you are requesting an installment payment plan for more than one type of tax other than individual income tax (i.e., sales, withholding, excise, or business income tax), you may combine the tax types on your Form CPP-1. Write the type of tax beside the line provided or list the tax types and periods on a separate sheet of paper and attach it to this form.
Line 2 Write the amount of your good faith down payment (which is due with your completed Form CPP-1). You must make this payment using MyTax Illinois or “Pay by Phone” payment method or by mailing us a check or guaranteed remittance. Please make your down payment amount as large as possible to reduce additional interest accrual. Interest accrues on the tax until paid.
Line 3 Write the amount of debt to be included in your installment payment plan. If your unpaid liability is over $10,000, complete Form EG-13-I, Financial and Other
Information Statement for Individuals, or Form EG-13-B, Financial and Other Information Statement for Businesses, and submit it with Form CPP-1. Both of these forms are available on our website at tax.illinois.gov.
Line 4 For your regular installment plan payments, write the date payments will begin and the amount of each payment. Please make the payment amount as large as possible to reduce additional interest accrual. Interest accrues on the tax until paid.
Line 5 Check one box to tell us how frequently you will make your installment plan payments as identified on Line 4.
Complete all lines about your account. Check the box to authorize the Illinois Department of Revenue to utilize the ACH debit method of payment from this account.
Step 4: Read the statement and sign the form
You (or in the case of a business, the person responsible for remitting payments) must sign the statement. If you do not, processing of your request will be delayed and we may take collection action to collect the unpaid debt.
We will contact you if we do not approve the installment payment plan as you request or if we need additional information from you.
By signing the application, you agree to the following:
(1)the Illinois Department of Revenue (IDOR) is authorized to use the information on this form to make withdrawals (ACH debits) at the frequency you selected in Line 5 and from the account listed on Line 6 in accordance with the Department of Revenue Law of the Civil Administrative Code of Illinois and all applicable Illinois tax acts,
and that this authorization remains in effect until the debt is paid or you notify IDOR in writing to cancel;
(2)IDOR may request additional information about your financial condition and you may be required to pay a higher amount than the payment plan described on this form;
(3)IDOR has the discretion to file a lien at any time, including, but not limited to, when IDOR determines there is a risk of non-payment;
(4)IDOR may contact you about this payment plan at any address and phone number listed in Step 1 (this includes electronic communication by email or text); and
(5)if you do not remit the scheduled payment, file all required returns, and pay all taxes when due, IDOR may cancel the installment payment plan, the entire unpaid balance will become due immediately, and IDOR may take enforcement action, including levy of your bank account or wages.
CPP-1 Instructions Back (R-10/20)
Filling out the Illinois CPP-1 form is a straightforward process that requires careful attention to detail. This form is used to request an installment payment plan for tax debts. Once the form is completed, it should be submitted to the Illinois Department of Revenue for review. Following the steps below will help ensure that your request is processed smoothly.
After completing these steps, you can submit your form by fax or mail to the Illinois Department of Revenue. Make sure to keep a copy for your records. If additional information is required, the department will contact you for clarification.
The Illinois CPP-1 form is a request for an installment payment plan for tax delinquencies. If you are unable to pay your tax bill in full due to financial hardship, this form allows you to propose a plan to pay off your debt in regular installments. It is an agreement between you and the Illinois Department of Revenue (IDOR).
You should file the CPP-1 form if you have tax debts that you cannot pay all at once. This form is intended for individuals or businesses facing financial difficulties. If you owe taxes and need assistance in managing your payments, this form is for you.
There is no strict deadline for submitting the CPP-1 form. However, it is advisable to file it as soon as you receive a bill or notice that you cannot pay. Ideally, submit the form within 10 days of receiving the bill to demonstrate your intent to resolve your tax debt.
When completing the CPP-1 form, you will need to provide:
Approval of your request depends on the completeness of the information you provide. If your request is approved, IDOR will send you a letter outlining the terms of your payment plan. If more information is needed, they will contact you. If you are able to pay your debt in full, you will be required to do so.
If you fail to make a scheduled payment or do not file required tax returns, IDOR may cancel your installment payment plan. This means your entire unpaid balance could become due immediately. Additionally, IDOR may take enforcement actions, such as levying your bank account or wages.
Failing to provide complete information in the identification section. This includes missing your spouse's name or Social Security number if applicable.
Using a PO Box instead of a physical street address. The form specifically requires a street address.
Not listing all tax periods for which the installment payment plan is requested. It is important to identify each relevant tax period accurately.
Omitting the good faith down payment amount. This payment is required and must be specified on the form.
Failing to check the correct payment frequency option. Ensure you select how often payments will be made, such as monthly or weekly.
Not providing financial institution details completely. This includes missing the bank name, routing number, or account number.
Neglecting to sign the form. Without a signature, the request will not be processed, leading to potential collection actions.
Not including additional required forms if the unpaid liability exceeds $10,000. Forms EG-13-I or EG-13-B must be attached in such cases.
Providing inaccurate contact information. Ensure that all phone numbers and email addresses are correct for effective communication regarding the payment plan.
The Illinois CPP-1 form is an essential document for individuals seeking an installment payment plan for tax delinquencies. When filing this form, there are several other documents that may be required to provide additional information or support your request. Below is a list of forms and documents commonly used alongside the Illinois CPP-1 form.
Collecting and submitting these documents along with the Illinois CPP-1 form can streamline the process of establishing an installment payment plan. It is advisable to ensure all information is accurate and complete to avoid delays in approval.
The Illinois Cpp 1 form shares similarities with the IRS Form 9465, the Installment Agreement Request. Both forms are designed for individuals who owe taxes and need to set up a payment plan due to financial hardship. Just like the Cpp 1, Form 9465 requires personal identification details and information about the tax debt. Each form allows taxpayers to propose a monthly payment amount based on their financial situation, ensuring that the payment plan is manageable.
Another document that resembles the Illinois Cpp 1 is the California Installment Agreement Request (Form 3567). This form, like the Cpp 1, is intended for taxpayers who cannot pay their tax bill in full. Both forms require information about the taxpayer’s financial circumstances and allow for the establishment of a payment schedule. The California form also emphasizes the importance of making a good faith down payment, similar to the requirements outlined in the Illinois form.
The New York State Installment Payment Agreement (Form DTF-5) is another comparable document. Taxpayers in New York can use this form to request a payment plan for their tax liabilities. Similar to the Illinois Cpp 1, the DTF-5 requires detailed personal information and outlines the taxpayer's financial situation. Both forms aim to facilitate manageable payments, helping taxpayers avoid severe penalties while addressing their debts.
Furthermore, the Florida Department of Revenue offers the Installment Agreement Request, which is akin to the Illinois Cpp 1. This form allows taxpayers to request a payment plan for outstanding taxes. Like the Cpp 1, it necessitates personal identification and details about the tax owed. The Florida form also allows taxpayers to specify their preferred payment frequency, aligning closely with the options presented in the Illinois form.
Similarly, the Texas Installment Agreement Request (Form 05-176) serves a purpose akin to that of the Illinois Cpp 1. Taxpayers in Texas can use this form to set up a payment plan for their tax debts. Both forms require the taxpayer to provide personal and financial information to establish a feasible payment schedule. The emphasis on the taxpayer's ability to pay and the necessity of a down payment is a common thread between these documents.
Lastly, the Massachusetts Installment Agreement Request is another document with a similar function. This form allows taxpayers to request a structured payment plan for their tax liabilities. Like the Illinois Cpp 1, it includes sections for personal identification and financial details. Both forms aim to create a clear path for taxpayers to manage their debts while ensuring compliance with tax obligations.
When filling out the Illinois CPP-1 form, it’s important to follow certain guidelines to ensure your application is processed smoothly. Here’s a list of things you should and shouldn’t do:
By following these guidelines, you can help ensure that your request for an installment payment plan is processed efficiently and effectively.
In reality, there is no strict due date for submitting the form. It is recommended to file it when you receive a bill or notice that you cannot pay. Completing the form within 10 days of receiving such a notice is advisable.
This is incorrect. Even if you enter into an installment payment plan, interest and applicable penalties continue to accrue on the delinquent tax amount until it is fully paid.
This is not true. The Illinois Department of Revenue requires detailed financial information to assess your ability to pay. If your unpaid liability exceeds $10,000, additional forms must be submitted to provide a comprehensive overview of your financial situation.
This is a misunderstanding. While the plan is set upon approval, you can request adjustments. However, any changes will need to be approved by the Illinois Department of Revenue, and you may be required to provide further information.
Here are some key takeaways about filling out and using the Illinois CPP-1 form: