Before you request help
- List each notice by issuing authority, tax type and period.
- Separate filed returns, missing filing questions and payment credits for each period.
- Prepare a realistic income-and-expense summary and questions for the authority identified on the notice.
Bring the right records
You do not need to upload these to make an initial inquiry. Keep them for a conversation with the right creditor, professional or service.
- Tax notices and account transcripts already in your records
- Relevant returns, filing confirmations and payment receipts
- Current income, essential-expense and asset information
What to keep in view
A creditor can decline a settlement. No amount, discount, creditor participation or outcome is guaranteed. Compare the written terms, fees and alternatives before making a commitment.
IRS payment plans can still involve continuing penalties and interest; they are not a fee-free freeze.
An offer in compromise is not automatic, and federal IRS guidance does not establish state, local, property or payroll-tax options for you.
Compare more than one route
An IRS payment plan concerns time to pay. An offer in compromise is a separate process for reducing a qualifying liability. This page does not determine qualification or carry federal terms over to another tax authority.
The research behind this topic
Read the complete saved research with its tables, direct sources, review notes and open questions. A source record is not a guarantee about your case.
Sources for this page
- Internal Revenue Service: Topic no. 204, Offers in compromise
- Internal Revenue Service: Payment plans; installment agreements
Selected public guidance checked October 29, 2026. Source guidance is general; laws, contracts, program terms and individual circumstances can change the result. How we use sources.