The Internal Revenue Service wants to revise its user fees for taxpayers who use the installment agreement to pay a tax due amount. The proposal reflects the federal law that agencies are required to charge a user fee to recover the cost of providing certain services.

While the proposal hikes the highest fee for an installment agreement from $120 to $225, the IRS says the installment process has built-in measures to cut fees to a very affordable level; many times that’s as easy as selecting to pay by direct debit.

The guidelines change with family size, and so would enable a family of four with an income of around $60,000 or less to qualify for a $43 rate. In addition, a taxpayer can qualify for a new $31 rate by requesting an installment agreement online, and by choosing to pay what they owe by direct debit.

The new rate structure reserves the lowest rate for taxpayers who use the online application process for their installment agreement. Taxpayers applying in person, over the phone, by mail, or by filing Form 9465 with the IRS get the top $225 rate. If those taxpayers choose to pay by direct debit, that $225 rate drops to $107.

Here is the list of proposed user fees from the IRS:

• Regular installment agreement: $225
• Regular direct debit installment agreement: $107
• Online payment agreement: $149
• Direct debit online payment agreement: $31
• Restructured or reinstated installment agreement: $89
• Low-income rate: $43

These rates are scheduled to go into effect on Jan. 1, 2017.