CS-OIC-10 - Ability to Pay, Special Circumstances

The taxpayer may ask the Department to consider special circumstances that might affect the taxpayer’s ability to pay, such as a serious illness or significant damage from a natural disaster. The taxpayer will be asked to submit documentation to support the special circumstances.

If you are a taxpayer with special medical circumstances, you may submit a letter from your doctor on their official letterhead generally confirming that you have a serious and/or chronic medical condition that affects your ability to pay the liability. Your doctor should include the expected duration of the medical condition, if possible.

The Department will not ask for specific information about your medical condition, such as the type of illness, unless it is absolutely necessary for evaluating the application.

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