Offer in Compromise - FAQ

  • How do I apply for an Offer in Compromise?

    Apply for an Offer in Compromise via your Georgia Tax Center account or download and complete an Offer in Compromise application. Get more information on the Offer in Compromise program.

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  • Is there a fee for submitting an Offer in Compromise?

    There is a $100 nonrefundable application fee to file an Offer in Compromise.

    You do not have to pay the fee if your monthly income is at or below levels based on the poverty guidelines established by the United States Department of Health and Human Services.

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  • Will the submission of an Offer in Compromise stop collection activities?

    A submission of an Offer in Compromise will not necessarily stop collection activities. There are certain circumstances when DOR will suspend collection activities while we consider your offer. After an offer is determined to be complete and submitted for processing, we will generally not act to collect the tax liability while we consider and evaluate your offer.

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  • What are the requirements for submitting an Offer in Compromise?

    To file an offer in compromise application, you must have filed all required tax returns and reports and do not have an active bankruptcy case.

    The Offer in Compromise Booklet provides basic instructions on how to prepare an offer. Get more information on the Offer in Compromise program.

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  • How long does it take for an Offer in Compromise to be accepted or denied?

    The processing time for an Offer in Compromise is up to 180 days from receipt of the application.

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