Use Form 656 when applying for an Offer in Compromise (OIC), which is an agreement between you and the IRS that settles your tax liabilities for less than the full amount that you owe.
For an OIC based on doubt as to collectibility or based on effective tax administration, download Form 656-B, a booklet which includes instructions and the following forms:
- Form 656, Offer in Compromise
- Form 433-A (OIC), Collection Information Statement for Wage Earners and Self-Employed Individuals
- Form 433-B (OIC), Collection Information Statement for Businesses
For an OIC based on doubt as to liability, download the following forms:
- Form 656-L (includes instructions)
For Tax Professionals
If you are a taxpayer submitting an OIC on your own behalf, you should download and submit only files listed above under "Current Products." The following download is intended for use only by tax preparation professionals.
- Form-only version of Form 656 (without instructions or additional forms)
Other Items You May Find Useful:
Offer in Compromise -- detailed information (including fees and payment requirements)
Pre-Qualifier Tool -- confirm your eligibility and prepare a preliminary proposal
Comment on Form 656, Offer in Compromise
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