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.

Offer in Compromise may be submitted online using the Georgia Tax Center or by Mail.

Submit Online

  1. Login to your Georgia Tax Center account
  2. Under I Want To, click on See more links
  3. Click on Request an Offer and Compromise
  4. Download Form OIC-1 (Offer in Compromise Application), AND one of the forms below
    1. Form CD-14B (Collection Information Statement for Businesses)  OR
    2. Form CD-14C (Collection Information Statement for Wage Earners and Self-Employed Individuals)
  5. Click Next
  6. Select the Reason for the Offer in Compromise: Doubt as to Collectability, Doubt as to Liability or Economic Hardship  
  7. Enter your Explanation of Circumstances
  8. Click Next
  9. Enter Offer Information, click Next
  10. Enter Application Payment Information if applicable, click Next
  11. Add Attachments 
  12. Click Submit, to submit your application

Submit by Mail

Download, complete, and mail the required documents to the address listed on the application:

The Department has prepared an  Download this pdf file. Offer in Compromise booklet  to provide taxpayers basic instructions on how to prepare an offer.

About Offer in Compromise

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.  

If you have questions about a notice or call you’ve received, please call Central Collection for assistance.