More taxpayers may qualify to waive Offer in Compromise application fee

 

Notice: Historical Content


This is an archival or historical document and may not reflect current law, policies or procedures.

August 22, 2019

If you can't pay your taxes in full or if doing so would cause you a financial hardship, consider requesting an Offer in Compromise. Submitting an offer requires a $186 fee.

The IRS will waive the fee if your income is below 250% of the poverty guidelines. This is determined in one of two ways:

  • adjusted gross income from your most recent tax return
     
  • household's gross monthly income for 12 months