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Payments, assistance & taxes

Submit an Offer in Compromise to resolve your delinquent business taxes

The Department of Revenue understands that some taxpayers, based on their current and projected financial situation, may never be able to pay their total tax obligation.  If this is your case, you can submit a request to settle your tax obligation for a payment of less than the full amount owed. This is called an Offer in Compromise (OIC).

Submitting a form does not guarantee we will accept your OIC automatically.

What you should know before submitting an OIC

Not all taxes or charges are eligible for this program. See the chart below for eligibility requirements.

What debt is eligible for an OIC?
Eligible Not Eligible
Delinquent business taxes including:

  • Business Income and Receipt Tax (BIRT)
  • Net Profits Tax (NPT)
  • Use and Occupancy (U&O) Tax (Tenants)
  • Wage Tax
  • Liquor Tax
  • Earnings Tax
  • School Income Tax (SIT)
  • Amusement Tax
  • Hotel Tax
  • Parking Tax
  • Current-year estimated BIRT
  • U&O Tax (Landlords)
  • Real Estate Tax
  • Realty Transfer Tax
  • Small Commercial Establishment Fee (SCE)
  • Licenses & Inspections (L&I) liens
  • Water/Sewer/Stormwater charges

The Department will not consider an OIC if the taxpayer:

  • Is the subject of:
    • an open and active bankruptcy case.
    •  an open and active tax litigation case.
    • an open and active license revocation case.
    • an open and active Tax Review Board petition.
    • an open and active tax audit.
  • Has a tax balance (including interest and penalties) of less than $2,500.
  • Has not filed all required tax returns.

If you are not eligible, you should consider entering into one of our payment agreements.

How to submit an OIC

An Offer in Compromise must include:

  • A completed Offer in Compromise request form.
  • Federal income tax returns for the 3 filing periods prior to the date of the Offer in Compromise request. Include all W-2’s, tax schedules, and worksheets.

We will reject OIC requests submitted without tax returns.


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