Home

IRS programs

Every page in this section, each sourced to IRS.gov or the law.

• IRS Offer in Compromise: Who Qualifies and What It Costs
  An Offer in Compromise lets some taxpayers settle for less than the full balance. What the IRS requires, the application fee, and the acceptance numbers.
• IRS Payment Plan (Installment Agreement)
  The IRS lets most people who owe set up a payment plan online. Balance limits, setup fees, and what happens to penalties and interest while you pay.
• IRS Hardship Status (Currently Not Collectible)
  If paying would leave you unable to meet basic living expenses, the IRS can mark your account Currently Not Collectible.
• IRS Penalty Relief: First Time Abate and Automatic Relief
  The IRS removes failure-to-file and failure-to-pay penalties for many first-time cases on request.
• Partial Payment Installment Agreement: How It Works
  A partial payment plan lets you pay less than the full balance over the remaining collection period. How it differs from an Offer in Compromise.
• IRS Statute of Limitations on Collections
  The IRS generally has 10 years from assessment to collect. What starts the clock, what pauses it, and why some balances expire.
• Innocent Spouse Relief: Who Can Ask and How
  Three kinds of relief exist for tax owed on a joint return because of a spouse or former spouse. Who qualifies and how Form 8857 works.
• IRS Fresh Start Program: What It Really Is Today
  Fresh Start was a 2011 and 2012 set of IRS collection changes, not a program you apply to. What it changed and which current options came from it.