What is a conservation easement?

A permanent restriction on land use, donated to a qualified land trust. The trust holds the restriction in perpetuity; the landowner retains compatible uses. The donation creates a charitable deduction equal to the diminished land value.

How much can I deduct?

Equal to the diminished value of the land caused by the easement (determined by qualified appraisal). Typically 30-70% of land value depending on property. Deduction subject to AGI limits (50% for most donors, 30% for landowner-developers). Excess carries forward 15 years.

Will the IRS audit me?

Conservation easements have been an audit focus. Legitimate easements with quality engineering, MAI-credentialed appraiser, and reputable land trust hold up. We use the highest-quality service providers to minimize audit risk.

Can I still use my land?

Yes, in ways compatible with the easement. Typically: agriculture, ranching, residential use within limits, hunting and fishing. Restricted: development, subdivision, commercial operations not present at easement. Each easement is custom-designed.

Does the easement run with the land?

Yes, in perpetuity. All future owners are bound by the same restrictions. The land trust monitors compliance and can enforce against violations.

What about syndicated conservation easements?

Syndicated easements (where investors buy into a partnership that donates an easement) have been heavily targeted by the IRS. Many syndicated easements have been disallowed. We do not work on syndicated easements; only direct landowner donations with legitimate conservation value.

What does IRS Installment Agreement involve?

This page covers IRS Installment Agreement — including what it is, who needs it, how to file or apply, typical costs, deadlines, and how File.Business handles it for you end-to-end.

How much does IRS Installment Agreement cost with File.Business?

Pricing is shown on this page. We always disclose state filing fees separately from our service fee, with no surprise add-ons at checkout.

How long does IRS Installment Agreement take?

Turnaround depends on the state agency. Standard processing typically takes a few business days; rush options are available where the agency offers expedited service.

Is this service available in all 50 states?

File.Business handles filings across all 50 US states and DC. State-specific rules, fees, and forms are built into the workflow so you don't have to research them yourself.

Home/Tax center/Installment Agreement

Tax controversy

Form 9465 · fast eligible

IRS Installment Agreement. Pay over time, stop the levies.

When you owe federal taxes and can't pay in full, an installment agreement converts the debt into monthly payments and stops collection enforcement (levies, wage garnishments, asset seizure). Multiple types: fast (under $50K, automatic 72 months), in-business trust fund (payroll tax), regular (over $50K, financial disclosure required). We file Form 9465, set up the right plan, request lien withdrawal where eligible, and adjust as financial circumstances change.

Set up installment plan

All 50 states + DC 60-day money-back SOC 2 Type II

DDIA
72mo

Fast IA · Form 9465

Direct debit · lien withdrawal req.

Active

Total debt

$38,400

Tax + int + pen

Monthly

$534

DDIA · ACH 14th

Term

72 mo

14 paid · 58 to go

Yr 1 (paid) Yr 2 (current)

✓

Collection paused

✓

Lien withdrawn (12277)

Form 9465 accepted Jan 2025 · on track 14/72 paid

How it works

How we handle Conservation Easement, end-to-end.

A conservation easement is a permanent restriction on the use of land, typically donated to a qualified land trust to preserve the land's natural or open-space character.

Eligibility review

Land must have conservation value: scenic, ecological, historic, open-space, or recreational. We assess whether your land qualifies. Most rural and undeveloped properties do; urban properties rarely.

Land trust selection

Donation must be to a qualified land trust (501(c)(3)). We refer to local and national land trusts (Land Trust Alliance, The Nature Conservancy, regional trusts). They accept the easement and hold the restriction in perpetuity.

Engineering + appraisal

Engineering work documents the conservation value. Qualified appraisal determines diminished land value (the deduction amount). IRS scrutinizes appraisals; we use highly credentialed appraisers with conservation easement experience.

Legal documentation + closing

Easement document recorded with county recorder. Permanent restriction runs with the land. Donor receives appraisal-supported deduction. Coordination with attorney specializing in conservation easements.

What we'll set up for you

A clean handoff, in four steps.

You give us the basics. We handle the state, the IRS, and the compliance clock so you can focus on the business.

01 · Name + Brand

A name that's actually available.

Real-time check against the state register, USPTO trademark database, and matching domains.

02 · State filing

Filed with the Secretary of State.

We submit your Articles, pay the state fee on your behalf, and return the stamped certificate.

03 · Federal IDs

EIN + the right tax setup.

Federal Employer ID with the IRS, plus state tax accounts when your business needs them.

04 · Stay compliant

Registered Agent + deadline tracking.

Your agent on file in every state, with every renewal and annual report tracked in one calendar.

Pricing

Transparent conservation easement pricing.

Government fees pass through at cost. No upsells.

Fast installment setup

$899

Under $50K debt

Form 9465 prep + filing + payment method setup. Best for fast under $50K individual / under $25K business. Includes lien withdrawal request if eligible.

Get started

Standard installment + lien strategy

$1,499

$50K-250K range

Form 9465 + 433-A/B financial disclosure + negotiation + lien withdrawal application. For taxpayers needing financial review. Includes 1-year support.

Get started

Complex installment + collection defense

$3,499

$250K+ or distressed

Multi-year installment + collection defense + partial-pay installment (PPIA) consideration + interim CNC (Currently Not Collectible) status. For taxpayers with collection enforcement active.

Get started

FAQ

About the Conservation Easement Service.

What is an IRS installment agreement?

An IRS installment agreement is a payment plan that lets you pay a tax debt you cannot pay in full over time in monthly installments, stopping most aggressive collection while you pay. It is one of the most common ways to resolve a balance owed. We keep your entity compliant and coordinate the arrangement.

Who qualifies for an installment agreement?

Most taxpayers who owe and cannot pay in full can qualify, with streamlined agreements available under certain balance thresholds and more documentation required for larger debts. We help you understand which type fits and coordinate the request so it is set up correctly.

How do I set up a payment plan?

You apply to the IRS, agreeing to a monthly amount, and once accepted you make regular payments while interest continues to accrue on the balance. Staying current on new filings is a condition. We help coordinate the setup and keep your ongoing filings compliant so it stays in place.

Does interest keep accruing on a payment plan?

Yes: interest and some penalties continue to accrue on the unpaid balance until it is paid off, so a plan resolves collection pressure but not the cost of the debt. We flag this so you understand the trade-off and can weigh paying faster where possible.

What if I cannot afford the monthly payment?

If even a plan is unaffordable, other relief like an offer in compromise or currently-not-collectible status may fit, depending on your finances. We help you assess which resolution path matches your situation rather than forcing a plan you cannot sustain.

Will a payment plan stop collection actions?

Generally an accepted installment agreement stops most levies and aggressive collection while you stay current on payments and new filings, which is a key benefit. We help set it up and keep you compliant so the protection holds.

Do I still have to file while on a plan?

Yes: staying current on all future tax filings and payments is a condition of the agreement, and falling behind can default it. We keep your entity's ongoing filings compliant so the plan is not jeopardized by a missed return.

Can I pay it off early?

Yes: you can pay more than the minimum or pay it off early to reduce the interest that accrues on the balance, so accelerating payments saves money. We flag this so you can minimize the total cost where your cash flow allows.

Can File.Business help with an IRS payment plan?

We keep your entity and filings compliant, which is a condition of any agreement, flag the resolution options including installment plans and offers, and coordinate with a tax professional, so a tax debt is resolved on a sustainable path.

SOC 2 Type II audited

220,000+ businesses. 60-day money-back. State fees passed through at cost.

Your operating system, not a transaction

Every deadline auto-tracked across your entities. Compliance Score visible year-round.

Transparent pricing

No hidden fees. No upsells at checkout. State fees disclosed upfront.

Business Operating System

I'm starting something

I have a deadline

Something is changing

I need to prove / protect

Build with File.Business

I serve clients

I run a [industry]

I manage multiple entities

I'm integrating or referring

BosAI · your compliance brain

I want intelligence

I need communications

I run money & people

I operate at scale

State of Business Compliance 2026

I want to learn

I want to compare / calculate

I want to research deeper

I need help

IRS Installment Agreement. Pay over time, stop the levies.

How we handle Conservation Easement, end-to-end.

Eligibility review

Land trust selection

Engineering + appraisal

Legal documentation + closing

A clean handoff, in four steps.

A name that's actually available.

Filed with the Secretary of State.

EIN + the right tax setup.

Registered Agent + deadline tracking.

Transparent conservation easement pricing.

Fast installment setup

Standard installment + lien strategy

Complex installment + collection defense

About the Conservation Easement Service.

Start your business in the next 5 minutes.

I'm starting something

I have a deadline

Something is changing

I need to prove / protect

I serve clients

I run a [industry]

I manage multiple entities

I'm integrating or referring

I want intelligence

I need communications

I run money & people

I operate at scale

I want to learn

I want to compare / calculate

I want to research deeper

I need help

IRS Installment Agreement. Pay over time, stop the levies.

How we handle Conservation Easement, end-to-end.

Eligibility review

Land trust selection

Engineering + appraisal

Legal documentation + closing

A clean handoff, in four steps.

A name that's actually available.

Filed with the Secretary of State.

EIN + the right tax setup.

Registered Agent + deadline tracking.

Transparent conservation easement pricing.

Fast installment setup

Standard installment + lien strategy

Complex installment + collection defense

About the Conservation Easement Service.

Related services

Close your Minnesota business the right way.

How much does a Corporation cost in New York?

IRS Penalty Abatement. Remove the penalties, keep the tax.

Start your business in the next 5 minutes.