Who is eligible to make an offer?

Any taxpayer who believes he or she cannot pay the liability in full immediately, or in installments through an installment payment plan, may submit a completed Offer in Compromise Application.

Please be aware that the Department cannot process an Offer in Compromise Application from a taxpayer who is the subject of an open or active bankruptcy case. The taxpayer should submit the offer through the bankruptcy proceeding instead.

Also, the Department will process an offer in compromise application only if the taxpayer:

  • Has filed all required tax returns and reports
  • Has fully completed the Offer in Compromise Application
  • Has provided all supporting documentation
  • Has responded fully to all requests for additional information and documentation
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