Offer in Compromise

The Georgia Department of Revenue's Offer in Compromise program allows a taxpayer to settle a tax liability for less than the total amount owed. Generally, the Department approves an offer in compromise when the amount offered represents the most the Department can expect to collect within a reasonable period of time.
 
Although the Department evaluates each case based on its own unique set of facts and circumstances, the Department gives the following factors strong consideration:
  • The taxpayer's ability to pay
  • The amount of equity in the taxpayer's assets
  • The taxpayer's present and future income
  • The taxpayer's present and future expenses
  • The potential for changed circumstances
  • Whether the offer is in the best interest of the state

The Department will only process an offer in compromise application if a taxpayer has filed all of the required tax returns and fully completed the application along with supporting documentation.  The Department has prepared an Offer In Compromise booklet to provide taxpayers basic instructions on how to prepare an offer.

To submit an offer, download and complete Form OIC-1 (Offer in Compromise Application) and either Form CD-14B (Collection Information Statement for Businesses) or Form CD-14C (Collection Information Statement for Wage Earners and Self-Employed Individuals) and mail to the address listed in the application or login to your Georgia Tax Center account and follow the directions.

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