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NCDOR »   Taxes & Forms »   Collections – Past Due Taxes »   Information & Assistance »   Offer In Compromise

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.

  • Frequently Asked Questions About the NCDOR Offer in Compromise Process

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
RO-1063 Collection Information Statement for Businesses
  • Frequently Asked Questions About Traditional and Web Fill-In Forms

This page was last modified on 10/21/2021

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North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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https://www.ncdor.gov/taxes-forms/collections-past-due-taxes/information-assistance/offer-compromise