How to Complete Form 656 OIC - Section 1 -- Low Income Certification for Fee Waiver
July 2026 - The enacted “Working Families Tax Cuts” may have changed the information presented on this video. The IRS is currently working to update its content and will release new information soon.
This video provides step-by-step instructions on how to complete the forms needed to submit an Offer in Compromise. The instructions in this video are up to date but your form may look different from the images shown. Visit IRS.gov/OIC for the current form and more information.