09/21/2026
💰 **OWE THE IRS? YOU MAY HAVE AN OPTION TO SETTLE YOUR TAX DEBT FOR LESS — BUT NOT EVERYONE QUALIFIES.**
# # # 🇺🇸 OFFER IN COMPROMISE (OIC)
An **Offer in Compromise (OIC)** is an IRS program that can allow an eligible taxpayer to settle certain federal tax debt for **less than the full amount owed**.
But be careful with advertisements promising:
❌ “Settle your IRS debt for pennies on the dollar!”
❌ “Everyone qualifies!”
❌ “We can guarantee IRS approval!”
**There is NO guaranteed percentage of reduction.**
The IRS evaluates your individual financial situation before deciding whether an offer is acceptable.
# # # 👀 WHO MAY BENEFIT?
An OIC may be worth evaluating if:
✅ You owe a significant amount of federal tax debt.
✅ You cannot realistically pay the entire balance within the IRS collection period.
✅ Your income is limited compared with your tax debt.
✅ Your necessary living expenses consume most of your income.
✅ You have limited assets or limited equity in your assets.
✅ Paying the full debt would create a financial hardship.
✅ There is a legitimate issue involving the amount of tax actually owed.
The IRS generally compares what it believes it can reasonably collect from your **assets + future ability to pay** with the amount you offer.
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# # # 💵 “HOW MUCH CAN I MAKE AND STILL QUALIFY?”
This is where many people get confused.
**There is NOT one income number that automatically determines whether you qualify for an OIC.**
For example, someone making $30,000 per year and someone making $80,000 per year could have completely different OIC situations because their:
• Family size
• Rent or mortgage
• Necessary living expenses
• Vehicle expenses
• Medical expenses
• Bank accounts
• Home equity
• Vehicles
• Investments
• Other assets
• Tax debt
• Ability to make payments
can be very different.
The IRS uses financial information and its **Collection Financial Standards** to determine allowable expenses and ability to pay.
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# # # 📊 2026 LOW-INCOME CERTIFICATION
There is also a separate income test that can be important.
For **2026**, individuals and sole proprietors may qualify for the IRS **Low-Income Certification** if their adjusted gross income, OR household gross monthly income × 12, is at or below the applicable amount based on family size.
For the **48 contiguous states, D.C., and U.S. territories**, the 2026 amounts are:
👤 1 person — **$39,900**
👥 2 people — **$54,100**
👨👩👦 3 people — **$68,300**
👨👩👧👦 4 people — **$82,500**
👨👩👧👦 5 people — **$96,700**
👨👩👧👦 6 people — **$110,900**
👨👩👧👦 7 people — **$125,100**
👨👩👧👦 8 people — **$139,300**
For each additional family member, add **$14,200**.
⚠️ **IMPORTANT:** These numbers are NOT an OIC income cutoff.
If you make more than the amount listed for your family size, that does **not automatically mean you cannot qualify for an OIC**.
It means you generally would not qualify for the **Low-Income Certification** based on that income test. The IRS can still evaluate whether an OIC is appropriate based on your complete financial situation.
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# # # 🧮 HOW DOES THE IRS DECIDE WHAT YOU CAN PAY?
The IRS looks at what is called **Reasonable Collection Potential (RCP).**
In simple terms, the IRS looks at:
🏠 **Assets**
Bank accounts, vehicles, real estate and other valuable property.
💵 **Income**
Wages, self-employment income and other household income.
💳 **Allowable expenses**
Housing, utilities, transportation, food, health care and other qualifying expenses.
📈 **Future ability to pay**
The IRS considers your ability to generate income and pay the tax debt.
In many OIC cases, the offer generally needs to represent what the IRS reasonably expects it can collect.
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# # # 💡 EXAMPLE
Imagine someone owes the IRS **$80,000**.
They earn **$45,000 per year**, have a family, pay rent, have necessary living expenses, have limited savings, and have little equity in their assets.
That person may have a very different financial picture from someone who also owes $80,000 but earns $150,000 per year and owns a home with substantial equity.
**The amount owed alone does not determine the offer.**
The IRS evaluates the taxpayer's financial situation.
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# # # 🚨 YOU ALSO NEED TO MEET BASIC REQUIREMENTS
Generally, before submitting an OIC, you must:
✅ Have filed all required tax returns.
✅ Have made required estimated tax payments for the current year.
✅ Have received a bill for at least one tax debt included in the offer.
✅ If you are a business with employees, meet applicable federal tax-deposit requirements.
❌ You generally cannot be in an open bankruptcy proceeding.
The IRS also has different rules depending on the reason for the offer.
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# # # 💰 WHAT DOES IT COST?
For most applicants, the current IRS application fee is **$205**, plus an initial payment depending on the payment option.
For a **lump-sum offer**, the initial payment is generally **20% of the total offer amount**.
For a **periodic payment offer**, an initial payment is generally required and monthly payments continue while the IRS considers the offer.
However, taxpayers who qualify for the **Low-Income Certification** generally do not have to pay the application fee or initial payment while the IRS considers the offer.
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# # 🇲🇽 ¿DEBES DINERO AL IRS?
# # # 💰 **OFERTA DE COMPROMISO — OIC**
Una **Oferta de Compromiso** puede permitir que ciertos contribuyentes liquiden una deuda federal con el IRS por **menos de la cantidad total adeudada**.
Pero recuerda:
🚨 **NO TODOS CALIFICAN.**
El IRS analiza:
✅ Tus ingresos
✅ Los ingresos del hogar
✅ Tus gastos permitidos
✅ Tus bienes y propiedades
✅ El valor de tus vehículos
✅ Tus cuentas bancarias
✅ Tu patrimonio o equity
✅ Tu capacidad actual y futura de pago
✅ La cantidad total que debes
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# # # 💵 ¿CUÁNTO PUEDES GANAR PARA CALIFICAR?
No existe un límite único de ingresos que diga automáticamente:
**“Si ganas más de X, no calificas.”**
La situación financiera completa es lo que importa.
Una persona que gana $40,000 puede tener una situación completamente diferente a otra que gana $40,000.
¿Por qué?
Porque pueden tener diferente:
🏠 renta o hipoteca
👨👩👧👦 tamaño de familia
🚗 gastos de transporte
🏥 gastos médicos
🏦 ahorros
🏡 propiedades
💰 patrimonio
📄 deuda tributaria
El IRS utiliza sus estándares financieros y analiza la capacidad de pago.
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# # # 📊 LÍMITES DE LOW-INCOME CERTIFICATION PARA 2026
Para los **48 estados contiguos, Washington D.C. y territorios de EE.UU.**:
1 persona — **$39,900**
2 personas — **$54,100**
3 personas — **$68,300**
4 personas — **$82,500**
5 personas — **$96,700**
6 personas — **$110,900**
7 personas — **$125,100**
8 personas — **$139,300**
Cada persona adicional: **+$14,200**.
⚠️ **MUY IMPORTANTE:** Estos números corresponden a la **Low-Income Certification**, NO son el límite general para poder solicitar o calificar para una OIC.
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# # # 📲 ¿TIENES UNA DEUDA CON EL IRS?
Antes de pagarle a alguien por una “liquidación de impuestos”, revisa si realmente tienes una opción de **Offer in Compromise**.
El IRS incluso ofrece una herramienta gratuita de **OIC Pre-Qualifier** para revisar una posible elegibilidad.
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