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Form OIC 100 2026
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- Click ‘Get Form’ to open Form OIC 100 in the editor.
- Begin by entering your name, address, and account ID in the 'Name and Address of Taxpayer(s)' section. Ensure all details are accurate for proper identification.
- In the 'Outstanding Liability' section, mark an ‘X’ next to the appropriate tax type and fill in the corresponding periods and amounts due. Remember to include tax, penalty, and interest in your total amount.
- For the 'Basis For Compromise', select the applicable reasons by marking an ‘X’. This helps clarify why you believe a compromise is justified.
- If any periods have been compromised with the IRS, indicate this in the designated area and attach relevant agreements if necessary.
- Specify your offer amount in certified funds and calculate your 20% down payment based on this offer.
- Provide sources of funds as required. If using a third party, ensure to attach form OIC-102.
- Finally, explain your circumstances clearly in the designated section. Attach additional sheets if needed for more detail.
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