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  • Offer in compromise - Internal Revenue Service
    An offer in compromise allows you to settle your tax debt for less than the full amount you owe It may be a legitimate option if you can't pay your full tax liability or doing so creates a financial hardship We consider your unique set of facts and circumstances: Ability to pay Income Expenses Asset equity We generally approve an offer in compromise when the amount you offer represents the
  • Online account for individuals | Internal Revenue Service
    Sign in or create an individual account Check your refund status, make a payment, view your tax records, submit forms and more
  • Form 656-B (Rev. 4-2026) - Internal Revenue Service
    "Offer in Compromise Form 656 Booklet” or visit IRS gov OIC for more information about the Offer in Compromise process See Offer in Compromise FAQs for answers to frequently asked questions and what to expect when you submit an offer Find tax forms and publications by visiting IRS gov forms or calling 800-TAX-FORM (800-829-3676)
  • An offer in compromise could help taxpayers resolve tax debt
    Tax Tip 2025-35, June 3, 2025 — When a taxpayer can't pay their full tax debt or if paying would cause financial hardship, they should consider applying for an offer in compromise For assistance filing for an OIC from a legitimate representative, taxpayers are encouraged to check for a licensed enrolled agent or a reputable accountant in their area
  • Time IRS can collect tax | Internal Revenue Service
    The IRS generally has 10 years – from the date your tax was assessed – to collect the tax and any associated penalties and interest from you This time period is called the Collection Statute Expiration Date (CSED) Your account can include multiple tax assessments, each with their own CSED Examples may include: Original tax amounts you owe when you file your federal tax return Additional
  • Tools | Internal Revenue Service
    Browse the tax tools available for individual taxpayers, businesses, and tax professionals For individual taxpayers Account Your online account Access your individual account information to view your balance, make and view payments, view or create payment plans, manage communication preferences, access some tax records, and view and approve authorization requests Get Transcript Order copies
  • Offer in compromise FAQs | Internal Revenue Service
    On this page: General Offer in Compromise (OIC) information Forms and requirements Payments and application fees After the offer has been accepted, rejected or returned General offer in compromise (OIC) information
  • About Form 656, Offer in Compromise - Internal Revenue Service
    Information about Form 656, Offer in Compromise, including recent updates, related forms, and instructions on how to file Use Form 656 when applying for an offer in compromise (OIC), an agreement between you and the IRS that settles your tax liabilities for less than the full amount owed
  • Компромиссное предложение | Internal Revenue Service
    Новые возможности онлайн-обслуживания: Для физических лиц: Через онлайн-аккаунт для физических лиц IRS предоставляется возможность проверить право на подачу компромиссного предложения (OIC), производить платежи и
  • Form 433-A (OIC) (Rev. 4-2026) - Internal Revenue Service
    An individual who is self-employed or has self-employment income You are considered to be self-employed if you are in business for yourself, or operate a trade or business





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