Pic_Lentax.co Logo (2021_09)_300x175-3

Offer In Compromise Resource Central

Learn more about the offer in compromise process for your state*.

*IRS Offer In Compromise information included below

OIC

Need help? Get a demo for our tax resolution process

Offer in compromise preparation is included with this service

About this index

We upload state-referenced offer in compromise details to help you determine if filing an offer will be in your best interest.

How to use this index:

  • Browse the index by region
  • Click the link to the related region and state
  • Only state-sourced references available
Regions of the US-1

Midwest Region of the U.S.

Select your state:

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)

Northeast Region of the U.S.

Select your state:

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)

Southern Region of the U.S.

Select your state:

Alabama (AL)
Arkansas (AR)
Florida (FL)1
Georgia (GA)
Kentucky (KY)
Louisiana (LA)
Mississippi (MS)
North Carolina (NC)
Oklahoma (OK)
South Carolina (SC)
Tennessee (TN)1
Texas (TX)1
Virginia (VA)
West Virginia  (WV)

Western Region of the U.S.

Select your state:

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

1No state income tax

IRS Offer In Compromise Details

Low Income Certification

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. 

Form 656-A (Rev. 2-2007) Income Certification for Offer in Compromise

Do you qualify for low income certification?

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. 

2Use your most recent paystub or, if self-employed, your most recent income statement. Include all household income.

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