Offer in Compromise

Statement may include:

“I have insufficient assets and income to pay the full amount and requiring full payment would cause severe economic hardship.”

Please take the time to read and pay attention to these 4 important steps for successfully completing fillable forms.

1. Adobe Acrobat Reader is required to view and complete fillable PDF form.
   
   Adobe Acrobat Reader is free and can be downloaded from https://get.adobe.com/reader.
2. Download Economic Hardship Claim and open the PDF form in Adobe Acrobat Reader.
   Chrome: The file will be downloaded automatically and you can see the form downloaded at lower left corner. If you click on the downloaded form, the form should open up in Adobe Acrobat. If not, please follow the instructions for step 3.
   
   FireFox: The downloaded form should open up in Adobe Acrobat automatically if PDF files are set up to open with Adobe Acrobat.
   
   Microsoft Edge: A prompt will pop up at the bottom of the browser window with the options: Open, Save and Cancel. Choose Save followed by Open.
   
   Microsoft Internet Explorer: The downloaded form should open up in Adobe Acrobat automatically if PDF files are set up to open with Adobe Acrobat.
   
   Safari: Choose Download Linked File. A status bar appears marked by a download arrow icon on the top right of the Safari window.  Using any other software (including a web browser) will hinder the functionality of the form and produce an incomplete application.
   
   If you are represented by a third party (i.e. attorney, CPA), ALL PAGES of form TBOR-1 must be completed and submitted with your OIC application.
3. Complete the application in Adobe Reader.
   If your computer runs Windows, click on the downloaded form and the form should open up in Adobe Acrobat. If the form opens up in any other software, navigate to the folder where the downloaded form is stored, usually the “Downloads” folder. Right click on the downloaded form and choose “Open with” in the pop-up menu. Choose “Adobe Acrobat” from the list of options.
   
   If a Mac is used, click the downward arrow icon near the top-right corner of the Safari window to display the Download list. Click the downloaded form to open the form. If the form opens up in any other software, navigate to the folder where the downloaded form is stored, usually the “Downloads” folder. Right click on the downloaded form and choose “Open with” in the pop-up menu. Choose “Adobe Acrobat” from the list of options.
4. Print the completed application and print your name, sign, and date the application. Retain a copy for your records, and send the signed application with all required supporting documents to:
   
   The Attorney General’s Offer-in-Compromise Unit
   30 E. Broad St., 14th Fl.
   Columbus, Ohio 43215

If you have the application & all supporting documentation already scanned as Adobe pdf files and would like to take advantage of the electronic submission mechanism, please follow the link and navigate to the page for submit your application online.

Statement may include:

“I do not believe I owe this amount.”

Please take the time to read and pay attention to these 4 important steps for successfully completing fillable forms.

1. Adobe Acrobat Reader is required to view and complete fillable PDF form.
   
   Adobe Acrobat Reader is free and can be downloaded from the following web site: https://get.adobe.com/reader.
2. Download Doubt as to Liability Claim and open the PDF form in Adobe Acrobat Reader.
   Chrome: The file will be downloaded automatically and you can see the form downloaded at lower left corner. If you click on the downloaded form, the form should open up in Adobe Acrobat. If not, please follow the instructions for step 3.
   
   FireFox: The downloaded form should open up in Adobe Acrobat automatically if PDF files are set up to open with Adobe Acrobat.
   
   Microsoft Edge: A prompt will pop up at the bottom of the browser window with the options: Open, Save and Cancel. Choose Save followed by Open.
   
   Microsoft Internet Explorer: The downloaded form should open up in Adobe Acrobat automatically if PDF files are set up to open with Adobe Acrobat.
   
   Safari: Choose Download Linked File. A status bar appears marked by a download arrow icon on the top right of the Safari window. Using any other software (including a web browser) will hinder the functionality of the form and produce an incomplete application.
   
   If you are represented by a third party (i.e. attorney, CPA), ALL PAGES of form TBOR-1 must be completed and submitted with your OIC application.
   
   * Please note that if you designate a Doubt as to Liability claim or Innocent Spouse claim, you will have an opportunity to also add an Economic Hardship claim within the application process. Should you have questions about the basis for relief or questions about the application process, please contact the Offer-In-Compromise Unit at 614-779-0105 to speak with a representative.
3. Complete the application in Adobe Reader.
   If your computer runs Windows, click on the downloaded form and the form should open up in Adobe Acrobat. If the form opens up in any other software, navigate to the folder where the downloaded form is stored, usually the “Downloads” folder. Right click on the downloaded form and choose “Open with” in the pop-up menu. Choose “Adobe Acrobat” from the list of options.
   
   If a Mac is used, click the downward arrow icon near the top-right corner of the Safari window to display the Download list. Click the downloaded form to open the form. If the form opens up in any other software, navigate to the folder where the downloaded form is stored, usually the “Downloads” folder. Right click on the downloaded form and choose “Open with” in the pop-up menu. Choose “Adobe Acrobat” from the list of options.
4. Print the completed application and print your name, sign, and date the application. Retain a copy for your records, and send the signed application with all required supporting documents to:
   
   The Attorney General’s Offer-in-Compromise Unit
   30 E. Broad St., 14th Fl.
   Columbus, Ohio 43215

If you have the application & all supporting documentation already scanned as Adobe pdf files and would like to take advantage of the electronic submission mechanism, please follow the link and navigate to the page for submit your application online.

Please take the time to read and pay attention to these 4 important steps for successfully completing fillable forms.

1. Adobe Acrobat Reader is required to view and complete fillable PDF form.
   
   Adobe Acrobat Reader is free and can be downloaded from the following web site: https://get.adobe.com/reader.
2. Download Innocent Spouse Claim and open the PDF form in Adobe Acrobat Reader.
   Chrome: The file will be downloaded automatically and you can see the form downloaded at lower left corner. If you click on the downloaded form, the form should open up in Adobe Acrobat. If not, please follow the instructions for step 3.
   
   FireFox: The downloaded form should open up in Adobe Acrobat automatically if PDF files are set up to open with Adobe Acrobat.
   
   Microsoft Edge: A prompt will pop up at the bottom of the browser window with the options: Open, Save and Cancel. Choose Save followed by Open.
   
   Microsoft Internet Explorer: The downloaded form should open up in Adobe Acrobat automatically if PDF files are set up to open with Adobe Acrobat.
   
   Safari: Choose Download Linked File. A status bar appears marked by a download arrow icon on the top right of the Safari window. Using any other software (including a web browser) will hinder the functionality of the form and produce an incomplete application.
   
   If you are represented by a third party (i.e. attorney, CPA), ALL PAGES of form TBOR-1 must be completed and submitted with your OIC application.
   
   * Please note that if you designate a Doubt as to Liability claim or Innocent Spouse claim, you will have an opportunity to also add an Economic Hardship claim within the application process. Should you have questions about the basis for relief or questions about the application process, please contact the Offer-In-Compromise Unit at 614-779-0105 to speak with a representative.
3. Complete the application in Adobe Reader.
   If your computer runs Windows, click on the downloaded form and the form should open up in Adobe Acrobat. If the form opens up in any other software, navigate to the folder where the downloaded form is stored, usually the “Downloads” folder. Right click on the downloaded form and choose “Open with” in the pop-up menu. Choose “Adobe Acrobat” from the list of options.
   
   If a Mac is used, click the downward arrow icon near the top-right corner of the Safari window to display the Download list. Click the downloaded form to open the form. If the form opens up in any other software, navigate to the folder where the downloaded form is stored, usually the “Downloads” folder. Right click on the downloaded form and choose “Open with” in the pop-up menu. Choose “Adobe Acrobat” from the list of options.
4. Print the completed application and print your name, sign, and date the application. Retain a copy for your records, and send the signed application with all required supporting documents to:
   
   The Attorney General’s Offer-in-Compromise Unit
   30 E. Broad St., 14th Fl.
   Columbus, Ohio 43215

If you have the application & all supporting documentation already scanned as Adobe pdf files and would like to take advantage of the electronic submission mechanism, please follow the link and navigate to the page for submit your application online.