Offer In Compromise
NC General Statutes §105-237.1 authorizes the Secretary of Revenue to accept full settlement of a liability for a lesser amount than is due when in their opinion it is in the best interest of the state.
General Information
The NC Offer In Compromise program allows qualifying, financially distressed taxpayers the opportunity to put overwhelming tax liabilities behind them. How? By paying a lump sum amount in exchange for settling the liability in full.
- The law provides specific requirements for accepting an offer in compromise (offer).
- The goal of this program is to resolve a liability in a way that is in the best interest of both the state and the taxpayer.
To prepare an offer:
- Download the OIC Forms.
- Or call 1-877-252-3052 between the hours of 8:00 am - 4:30 pm EST Monday through Friday to ask a department employee to order the forms for you.
- Use the Offer In Compromise instruction booklet (OIC-101) as a guide.
- Read the booklet. It has helpful information, and the basic instructions, forms, etc. you need to submit a request for an Offer In Compromise (an offer).
| Form | Description |
|---|---|
| OIC Checklist | Offer In Compromise Checklist |
| OIC-100 | Offer In Compromise Form |
| OIC-101 | OIC Instruction Booklet |
| OIC 101-A | OIC Worksheet: for an Individual |
| OIC 101-B | OIC Worksheet: for a Business |
| OIC 101-C | OIC Worksheet: for a Sole Proprietorship (Self-Employed Individual) |
| OIC-102 | Third Party Affirmation of Offered Amount |
| RO-1062 | Collection Information Statement for Individuals and Sole Proprietorships |
| RO-1063 | Collection Information Statement for Businesses |
Frequently Asked Questions
There are three (3) ways you can get the necessary paperwork to complete an OIC.
- You can print the category of forms from the OIC page that matches your situation.
- Select from the two categories of paperwork:
- OIC for Individual Income tax
- OIC for Business tax
- Select from the two categories of paperwork:
- Have these forms mailed to you by through our order forms webform.
- Complete all required contact information and then click "Submit."
- In the drop-down box, select the forms that match your situation, either:
- Offer In Compromise for Individual Income, or
- Offer In Compromise for Business
- If you are unable to complete the first two options, you can call the department at 1-877-252-3052 between the hours of 8 a.m. - 5 p.m. EST, Monday through Friday.
- Ask a department employee order the forms for you.
- Ask a department employee order the forms for you.
Submit your completed OIC packet via US Mail.
It is important to include your 20% non-refundable down payment and required paperwork.
No. One of the conditions of acceptance is that the agreed upon settlement amount (minus the down payment) be paid in full within 30 days of acceptance.
30 days.
- Use the website to pay online now.
- To establish an installment payment agreement, please call the department at 1-877-252-3052 between the hours of 8 a.m. - 5 p.m. EST, Monday through Friday.
Failure to pay your outstanding balance may result in forced collection action.
The Offer In Compromise Unit's mailing address:
Use this address to submit your completed OIC packet via US Mail.
North Carolina Department of Revenue
Attn: Offer In Compromise Unit
1500 Pinecroft Road, Ste. 300
Greensboro, NC 27407
Where can I get more information?
For questions about the OIC process, or to check on the status of your submitted offer, please call the Department at 1-877-252-3052 between the hours of 8 a.m. - 5 p.m. EST, Monday through Friday.
A Department representative will assist you with your questions.
This page was last modified on 04/28/2026