State Tax Offer In Compromise – A State By State Resource Guide
TRP typically recommends not wasting any time filing your State Tax Offer In Compromise once you begin the federal OIC process. An exception is with Michigan, where waiting can make it easier. Oregon non-filing penalties are huge, showing the value in knowing your state’s regulations. Because each state owns it own OIC process, Tax Resolution Professionals provide this guide to our readers.
Below you’ll find the necessary resources, forms, and websites for each State’s Offer In Compromise requirements. Remember that TRP stands ready with experienced tax professionals. Reach out and contact us, if at any time the process becomes too complex.
Contact A Licensed Tax Attorney
Alabama
Not every state offers its citizens the option of settling tax debt with an Offer In Compromise. Unfortunately, Alabama is one of them. You can visit the Alabama Dept. of Revenue website for more information.
Alaska
Raw and wild, Alaska is another state that lacks the Offer In Compromise to settle tax debt. All information on the state revenue is available on the Alaska Dept. of Revenue website. Since Alaska does not have a personal income tax, most people that qualify will only be doing an IRS Offer In Compromise.
Arizona
If you live in the State of Arizona, you may be eligible for an Offer In Compromise. To see if you meet the criteria set forth by Arizona state law, check Arizona Revised Statutes (ARS) §42‑1004.B. Arizona may accept your Offer In Compromise if they find your tax debt to be uncollectible. They may also waive your debt if the cost of collection exceeds the amount due. Refer to the Arizona Dept. of Revenue website and their pamphlet on Offer In Compromise for more details.
Arkansas
The Arkansas Department of Finance and Administration provides an Offer In Compromise for state citizens. Taxpayers must meet certain requirements under Arkansas law to qualify for their Offer In Compromise. Rules are set forth per Arkansas DFA regulation 2000-4. Arkansas provides form 2000-4 to request an Offer In Compromise, along with filing instructions and checklist. Visit the Arkansas DFA website for full details on their State Tax Offer In Compromise.
California
Individuals and businesses in California that do not have the income, assets, or means to pay tax liability may be eligible for a State Tax Offer In Compromise. You can check the California State Franchise Tax Board website for full details. California does state that they review each Offer In Compromise and make determinations on a case by case basis. Collection efforts may not stop when your California OIC is pending, so be sure to read all the rules and regulations. California does take into consideration your age and some case send up where IRS accepts an OIC, but the California Franchise Tax Board does not.
Colorado
Colorado residents may take advantage of their State Tax Offer In Compromise if they meet qualifying conditions. Once you determine that you do qualify, file the proper forms and documentation with all supporting paperwork. For more information, visit the Colorado Official State Web Portal.
Connecticut
The State of Connecticut Department of Revenue Services handles the Offer In Compromise for their residents. Connecticut citizens may also request a penalty waiver if they can prove tax liability is not intentional or due to neglect. The Connecticut State Tax Offer In Compromise uses form CT-656 for businesses and CT-656a for personal taxes. For further information, read the procedures for making an Offer In Compromise in the State of Connecticut.
Delaware
The State of Delaware provides several options for residents experiencing difficulty with tax debt. Unfortunately, a Delaware State Tax Offer In Compromise is only available to those going through bankruptcy. Learn more by reading up on the Delaware State website.
Florida
The Florida State Department of Revenue does have the authority to accept a tax compromise. They do not provide the average taxpayer a form or process to go about it. Read up on legislation on the official Florida Department of Revenue website. Florida does not have a personal income tax, so most people will only be doing an IRS Offer In Compromise.
Georgia
A State Tax Offer In Compromise in Georgia has less stringent requirements than most other states. Georgia looks at the offer to determine if the amount is the most they can expect to collect over a reasonable period of time. The Georgia Department of Revenue makes an Offer In Compromise booklet for residents to use as a guide. Georgia residents who wish to file for an Offer In Compromise use form CD-14B for business and CD-14C for individuals. Residents can also do this online if they create an account with the Georgia Tax Center.
Hawaii
Residents of Hawaii may file for a State Tax Offer In Compromise using form CM-1. The State of Hawaii Department of Taxation offers a tax facts sheet that explains their requirements. Hawaii did change state tax laws back in 2013, lowering the acceptable compromise deposit amount.
Idaho
Residents of Idaho may make a State Tax Offer In Compromise, but it does cost $150 to file the application. To see if you qualify, read the Idaho pamphlet which contains full instructions. You’ll find all forms for filing inside the Idaho Offer In Compromise pamphlet as well.
Illinois
The Illinois Department of Revenue does have a State Tax Offer In Compromise, though it’s done through a Board of Appeals Petition. The State’s site currently does not have the Offer In Compromise form and now delivers a 404 error. Among other requirements, Illinois wants you to provide your last three years of state and federal taxes.
Indiana
Residents dwelling in the State of Indiana go through the Taxpayer Advocate Office to resolve tax debt. From there, you will want to fill out the form FS-OIC and include all required documentation. If you have any questions you can also contact the Indiana Taxpayer Advocate Office by phone at 317-232-4692.
Iowa
Visit the Iowa Department of Revenue website for information on a State Tax Offer In Compromise. See their collections section here. There you will find all the necessary information to see if you qualify and how the decision-making process works.
Kansas
The Kansas Department of Taxation is responsible for all state tax-related issues. Instead of making a State Tax Offer In Compromise, Kansas calls it a petition for abatement. Follow the link to learn about the qualifying conditions. Use the form that matches your reason for the petition.
Kentucky
Residents of Kentucky know the State Tax Offer In Compromise as an offer in settlement. Like most states, Kentucky does have eligibility requirements and regulations. To see if you qualify, read the checklist before filling out form 12A018.
Louisiana
The Louisiana Department of Revenue has a frequently asked questions page. It answers questions about State Tax Offer In Compromise eligibility. Louisiana offers form R-20212, a checklist, and an instructions guide. Form R-20211 may also be a requirement if you are filing due to financial hardship.
Maine
Visit Maine.gov for all pertinent information regarding their State Tax Offer In Compromise. The Main Revenue Services page describes the conditions for qualification. It also states that Maine has full discretion over each case, though it does list determining factors.
Maryland
The Comptroller of Maryland has a wide range in which taxes they may accept through an Offer In Compromise. Through the Maryland Tax Resolution Program, you may view eligibility requirements and other important information. Visit the Maryland government tax website to access all forms and instructions for filing.
Massachusetts
The Massachusetts State Tax Offer In Compromise, aka Offers in Final Settlement, is accessible on the Mass.gov website. You will find the usual description of requirements, as well as for instructions and a guide. All forms are also available by following the website link.
Michigan
A State Tax Offer In Compromise is available to residents of Michigan. All terms, regulations, and requirements are on display at the Michigan Department of Treasury website. The website has links to guidelines as well as frequently asked questions. You will want to use form 5181 when you are ready to file. TRP has an entire article describing the process of the Michigan OIC.
Minnesota
The State of Minnesota makes it so that any resident can file for an offer in compromise. They may accept your offer if the state feels it is in their best interest. Start the process by filing a Compromise Application with the Minnesota Department of Revenue. Filing an offer in compromise in Minnesota does not stop current or pending collection activities.
Mississippi
Residents of Mississippi do not have a State Tax Offer In Compromise option. At least not yet. It does appear that Mississippi has new tax legislation. It requires the implementation of a tax compromise program.
Missouri
Form MO-656, per the Missouri Department of Revenue, describes in detail the process of their State Tax Offer In Compromise. For complete resources on eligibility, regulations, documentation, and more, visit the Missouri.gov website.
Montana
All Montana residents can direct tax questions to the state website. Unfortunately, Montana does not have a State Tax Offer In Compromise program at this time.
Nebraska
Under Chapter 36 of Nebraska’s rules for the collection of delinquent taxes, the state may accept an Offer In Compromise. This is not by initiation from the taxpayer, but instead by the state in an attempt to resolve tax debt. Nebraska has no other State Tax Offer In Compromise program.
Nevada
Taxpayers in Nevada may file for an Offer In Compromise using the Department of Taxation OIC form. Nevada halts collection efforts while your offer is in review, though you must sign their Waiver of Limitations. The Nevada.gov website has all pertinent info, as well as instructions for individuals and businesses. Nevada does not have a state income tax, so most taxpayers will be doing only an IRS Offer In Compromise.
New Hampshire
The New Hampshire Department of Revenue does not make it clear on its website. They do, however, provide form CD-410 for filing an Offer In Compromise. New Hampshire makes the final determination of acceptance or rejection. They offer no indication of factors that might lead their decision one way or another.
New Jersey
Residents in the state of Liberty and Prosperity may make a Closing Agreement Request to settle tax debt. This is the New Jersey State Tax Offer In Compromise. Use form 906 for instructions on filing. New Jersey residents can also contact the Office of the Taxpayer Advocate for further assistance.
New Mexico
Taxpayers in New Mexico do not have a state program to settle tax debt. Visit the New Mexico Taxation & Revenue website with questions or contact a taxpayer advocate.
New York
TRP offers a complete overview of the New York State Tax Offer In Compromise. Their process can be complicated, so make sure to gain a full understanding of all regulations.
North Carolina
Residents of North Carolina get relief through a strong Offer In Compromise program. It allows citizens to pay a lump sum lower than the full amount, in settlement of the tax liability. Follow the guidelines in the North Carolina Offer In Compromise booklet.
North Dakota
There is no State Tax Offer In Compromise program for taxpayers in North Dakota. For all tax resources in North Dakota visit their state tax portal.
Ohio
Taxpayers in Ohio do have the opportunity to settle tax liability with the state. Ohio provides a State TaxOffer In Compromise program, which you can read about on their .gov website. Offers In Compromise in Ohio go through the office of the Attorney General. Follow the link to begin the process.
Oklahoma
State tax law in Oklahoma does provide its residents a means to settle their tax debt. They also provide an application packet, which contains the stipulations, instructions, and forms for filing. Oklahoma taxpayers can also visit the Tax Commission website for alternative payment options.
Oregon
Residents of Oregon that meet qualifying conditions may file an application for an Offer In Compromise. The Oregon.gov website discusses them as settlement offers. Oregon also provides an Offer In Compromise packet, with full instructions and forms necessary to file.
Pennsylvania
The Pennsylvania Department of Revenue makes an Offer In Compromise available to its state’s residents. File through the Board of Appeals using form DBA-10. It’s a very simple form, so be sure to include as many extra pages in documentation as you can provide.
Rhode Island
The Division of Taxation within the Rhode Island Department of Revenue provides the means for an Offer In Compromise. Taxpayers will want to file form RI 656, and follow up with RI 433 A or B within 10 days. Access these additional forms on the RI.gov website.
South Carolina
Taxpayers in South Carolina can visit the Department of Revenue website for all tax-related information. At this time, there is no State Tax Offer In Compromise program.
South Dakota
Unfortunately, Mount Rushmore State does not offer its taxpayers an Offer In Compromise program. Residents may visit the South Dakota Dept. of Revenue website for all tax-related information. South Dakota does not have a personal income tax, most people that qualify will only be doing an IRS Offer In Compromise.
Tennessee
If you live in Tennessee and have a tax liability, the State Tax Offer In Compromise may help. Tennessee Dept of Revenue provides a booklet but does not currently appear to be available online. It includes directions on how to calculate an offer. For complete tax details and more information, visit the Tennessee DOR website and contact them at the latest phone number for a copy of the form.
Texas
Taxpayers in Texas do not have a State Tax Offer In Compromise program. It is possible, however, to request a penalty waiver for late fees and penalties in interest. Texas residents we form 89-224, which is available on the Texas Comptroller website. Texas also has no state personal income tax, so most people that qualify will only be doing an IRS OIC.
Utah
Utah provides a booklet with full details about their State Tax Offer In Compromise. It is very clear, pointing out when a taxpayer does and does not qualify for a settlement. To request a Utah Offer In Compromise use form TC-410, which the booklet also includes.
Vermont
Another state that does not offer taxpayers an Offer In Compromise to settle tax debt. Vermont residents that are having difficulty resolving tax issues with the state may contact a taxpayer advocate. Check the official Vermont website to see how an advocate can help.
Virginia
The Virginia taxpayer’s Bill of Rights provides a program for citizens to settle their tax debt. A State Tax Offer In Compromise is available through form OIC I-2 for individuals and form OIC B-2 for businesses. If you are filing due to financial hardship, use form OIC I-3 for individuals and form OIC B-3 for businesses. Virginia requires a $50.00 application fee for requests due to doubtful collectibility.
Washington
Rule 100 describes the State Tax Offer In Compromise in Washington. The District of Columbia allows citizens to create their own form, as long as they include the necessary documentation. Washington does provide a settlement offer form for residents. No personal income tax exists in Washington, so most people are not going to be using this program.
West Virginia
The West Virginia State Tax Department provides form CD-3, a request for an Offer In Compromise. Both businesses and individuals use the same form in West Virginia. You may visit the state gov website, but you will find all instructions for filing on the form.
Wisconsin
The Wisconsin DOR website describes in detail the process of an Offer In Compromise. They call it a petition for compromise of taxes. Resident uses form A-212 to file, which is the proper form for those filing due to an inability to pay.
Wyoming
Residents of Wyoming do not have the option of a State Tax Offer In Compromise program. Wyoming is one of the few states that does not charge tax on wages. Property taxes may still be an issue, and Wyoming does have some relief options available. Wyoming is another state without a personal income tax. Most people living in Wyoming that qualify would only be filing an IRS Offer In Compromise.
Making The Decision To File For A State Tax Offer In Compromise
If you live in a state that does not provide an Offer In Compromise program, there is no decision. There may be, and often is, help through your state’s tax advocacy organization. The greater majority of states do have a tax settlement program, though they vary in detail considerably.
TRP recommends learning your state laws as they pertain to an Offer In Compromise through and through before filing. You may be able to claim your state Offer In Compromise with your federal OIC, depending on your particular tax situation.
Dealing with tax liability is cut and clear in some states, while others make it quite difficult to get an Offer In Compromise. If you are managing federal tax liability at the same time, things may become unclear in a hurry. Tax Resolution Professionals provide this guide to taxpayers who want to learn more about settling their tax debt.
TRP doesn’t discourage anyone from taking the initiative to settle their tax debt, but you might not want to go it alone. When dealing with taxes, mistakes can be costly and lead to a future headache. If at any time the process becomes overwhelming, remember TRP will help. All it takes is a phone call or email to have a tax pro immediately by your side.
Contact Our Expert Tax Attorneys for a Free Consultation
…or call us at (888) 515-4829.
This information is current as of August 31, 2017. TRP assumed no liability for use of this information. This information is not considered legal advice.
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