Offer In Compromise

NC Gen. Stat. §105-237.1 authorizes the Secretary of Revenue to accept full settlement of a liability for a lesser amount than is due when in his or her opinion it is in the best interest of the State.

The Offer In Compromise instruction booklet (OIC-101) is intended to provide taxpayers with basic instructions on how to prepare an offer.

To prepare an offer, download the items listed below or call 1-877-252-3052 between the hours of 8:00 am - 4:30 pm EST Monday through Friday to have a department employee order the forms on your behalf.

OIC Checklist  
OIC-100 Offer in Compromise
OIC-101OIC-101OIC-101OIC-101OIC-101 Instruction BookletInstruction BookletInstruction Booklet
OIC 101-A Worksheet for an Individual
OIC 101-B Worksheet for a Business
OIC 101-C Worksheet for a Sole Proprietorship (Self-Employed Individual)
OIC-102 Third Party Affirmation
RO-1062 Collection Information Statement for Individuals and Sole Proprietorships
Collection Information Statement for Businesses

This page was last modified on 07/08/2024