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Offer in Compromise
Offer in Compromise
An Offer-in-Compromise (OIC) is an offer, as payment in full, of an amount less than the tax, premium or principal claim that does not include any penalty or interest due to an (1) economic hardship claim, (2) doubt as to liability claim or (3) innocent spouse claim. See Ohio Revised Code 5703.06; see also O.R.C. 131.02.
Eligibility for the Offer-In-Compromise includes the following:
- Tax debt must be certified to the Attorney General’s Office for at least a year;
- A minimum of $500 principal in tax debt must be owed;
- Individual or entity is not currently in a bankruptcy; and
- Individual is not currently engaged in an appeal with the Board of Tax.
How do I begin?
An applicant must complete and submit an Offer-in-Compromise (OIC) Application and provide full financial disclosure as well as supporting documentation when applicable. Additional documentation may be requested due to the particular circumstances of the applicant. Failure to fully and completely answer all questions may result in the rejection of your application. If your application is rejected, it will be returned to you with a letter of explanation. It is the responsibility of the applicant to prove each basis for the relief requested. All applications must be signed and dated by the applicant. The Attorney General will not consider an application unless signed and dated by the applicant as designated.
If you need us to send you a paper application, please call the OIC Unit at 614-779-0105. The Attorney General’s office has updated the application process to include an option to submit your application electronically. To begin, select one of the following options below and follow the instructions within the link. If you have any questions, please contact the OIC Unit at 614-779-0105 or email OIC@OhioAttorneyGeneral.gov.
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.
- 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.
- 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.
- 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.
- 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
150 E. Gay St., 21st 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.
- 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.
- 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.
- 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.
- 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
150 E. Gay St., 21st 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.
- 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.
- 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.
- 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.
- 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
150 E. Gay St., 21st 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 be advised that the negotiation of collection claims and attempts to settle delinquent debts by non-attorney representatives on behalf of another may be determined to constitute the unauthorized practice of law. See Ohio State Bar Assoc. v. Century Negotiations, Inc., 92 N.E.3d 866, 2017-Ohio- 9110, at ¶6-7.
Additionally, please note that if you are an attorney representing the applicant, you must be licensed to practice in the State of Ohio, and you may be requested to provide a Certificate of Good Standing from the Ohio Supreme Court for verification purposes.