Learn more about the offer in compromise process for your state*.
*IRS Offer In Compromise information included below
Iowa (IA)
Illinois (IL)
Indiana (IN)
Kansas (KS)
Michigan (MI)
Minnesota (MN)
Missouri (MO)
North Dakota (ND)
Nebraska (NE)
Ohio (OH)
South Dakota (SD)1
Wisconsin (WI)
Connecticut (CT)
Delaware (DE)
Massachusetts (MA)
Maryland (MD)
Maine (ME)
New Hampshire (NH)
New Jersey (NJ)
New York (NY)
Pennsylvania (PA)
Rhode Island (RI)
Vermont (VT)
Alaska (AK)1
Arizona (AZ)
California (CA)
Colorado (CO)
Hawaii (HI)
Idaho (ID)
Montana (MT)
New Mexico (NM)
Nevada (NV)1
Oregon (OR)
Utah (UT)
Washington (WA)
Wyoming (WY)1
Low income certification is Form 656-A Income Certification for Offer in Compromise Application Fee and Payment that you complete and include it with your offer. By signing the form and including it with your offer, you are certifying under penalty of perjury that you meet low income standards and therefore are not required to pay the initial payment of 20% of your offer amount or the $205 application fee.
You qualify if your gross monthly household income is less than or equal to the amount shown in the chart below. Find your family size and compare your gross monthly household income2 amount multiplied by 12 months to the amount in the column where you live.
Size of family unit | 48 contiguous states, D.C., and U.S. Territories | Alaska | Hawaii |
1 | $32,200 | $40,225 | $37,050 |
2 | $43,550 | $54,425 | $50,100 |
3 | $54,900 | $68,625 | $63,150 |
4 | $66,250 | $82,825 | $76,200 |
5 | $77,600 | $97,025 | $89,250 |
6 | $88,950 | $111,225 | $102,300 |
7 | $100,300 | $125,425 | $115,350 |
8 | $111,650 | $139,625 | $128,400 |
For each additional person, add | $11,350 | $14,200 | $13,050 |
Taken from Form 656 Offer In Compromise