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Federal Offer in Compromise Accepted by the Internal Revenue Service

Federal Offer in Compromise Accepted by the Internal Revenue Service

An OIC from the IRS for the same tax types and periods you are requesting state relief.

A refund of previously made payments is not available through the OIC program.

Qualifying Tax Types

This type of offer is limited to the following taxes: 

  • Individual Income Tax under MCL 206.1 to 206.532;
  • Corporate Income Tax under MCL 206.601 to 206.699;
  • Withholding Tax under MCL 206.701 to 206.713.

Other taxes administered under the Revenue Act, such as sales tax, do not qualify for this type of offer, but may qualify for an offer based on Doubt as to Collectability or Doubt as to Liability. 

 

Document Requirements

If all of the documents below are not received with your application, your submission will be considered ineligible.

Submit the following:

  • Form 5181F;
  • Form 656 and/or Addendum to Form 656;
  • IRS Account Transcripts for all accepted tax periods and years; and
  • IRS OIC Acceptance Letter.
Get the forms, your supporting documentation, and mail them to Treasury.
Get Started
 
Before submitting an application, please refer to the OIC guidelines.