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Official form guide
Form 433-AOI: 433-A (OIC)
IRS Form 433-A (OIC) is used by individuals to provide financial information to the Internal Revenue Service for an Offer in Compromise. No specific thresholds, tax rates, or deadlines are available in the official source. This form collects the filer's assets, income, expenses, and other financial data to determine eligibility for settling tax debt for less than the full amount owed.
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IRS Form 433-AOI - 433-A (OIC)
IRS Form 433-A (OIC) is used by individuals to provide financial information to the Internal Revenue Service for an Offer in Compromise. No specific thresholds, tax rates, or deadlines are available in the official source. This form collects the filer's assets, income, expenses, and other financial data to determine eligibility for settling tax debt for less than the full amount owed.
Risk Radar
Scan points- 1Leaving a financial section blank may cause immediate rejection.
- 2Omitting income from part-time or freelance work on the form
- 3Failing to attach required supporting documents like recent pay stubs
- 4Reporting a business interest without its full name and value
- 5Not signing and dating the form before submission
Plain English
This form is used to tell the IRS about your money, property, bills, and income when you want to settle your tax debt for less than what you owe. You fill it out to show you can't pay the full amount. It helps the IRS decide if they will accept your offer to pay a smaller sum.
Submission Date
- Filing date: 2026-04-18 12:10:39
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Use this form or another form?
Situation
Why it matters
✓ Check before you continue
You need to file a trust's financial statement for an Offer in Compromise
Form 433-A (OIC) is for individuals only; trusts and businesses use a different collection information statement.
✓ Confirm the form description matches your entity type.
You owe personal income tax and are seeking a penalty abatement without an Offer in Compromise
Use Form 843 to request abatement of certain penalties and interest, not to disclose financials.
✓ Review penalty abatement criteria on IRS.gov.
You already have an accepted Offer in Compromise and need to report changes in financial circumstances
The offer acceptance and compliance process is governed by Form 656; Form 433-A (OIC) is only used during the evaluation stage.
✓ Refer to your offer acceptance letter for ongoing reporting duties.
Deadline or filing window
The official source does not provide the filing window or trigger event for this form. Deadlines for submitting an Offer in Compromise depend on the specific offer type and IRS guidelines not stated here.
Checklist
What you need before filling it out
Field or section
Document or info needed · Usually found in
Section 1 — Personal Information
Photo ID (state-issued driver's license or passport) and Social Security card for each filer · Wallet, personal records
Section 2 — Employment Information
Pay stubs for the past 90 days or latest W-2 · Employer, payroll portal, tax return copies
Section 3 — Assets (Bank Accounts)
Bank statements for the last 3 months for every account · Online banking, paper statements
Section 4 — Assets (Real Estate)
Current appraisal or county tax assessment and mortgage statement · County assessor website, lender, closing documents
Section 5 — Income (Self-Employment)
Profit and loss statement for the current year and the previous year · Personal books, accountant, tax return Schedule C
Section 6 — Expenses (Housing)
Rent or lease agreement or mortgage coupon showing payment breakdown · Landlord, lender, online mortgage portal
Section 7 — Other Expenses (Medical)
Itemized medical bills or insurance EOBs for the last 12 months · Doctor, insurer, pharmacy
Before you submit
- 1Verify the form revision year is the current edition (check the upper left corner for the year).
- 2Fill all applicable sections completely; do not leave any line blank — write 'N/A' if not applicable.
- 3Attach a copy of your most recent federal income tax return (Form 1040).
- 4Include pay stubs for the last 90 days or your most recent W-2.
- 5Attach bank statements for all accounts for the last 3 months.
- 6Include proof of all assets (appraisals, statements, or titles).
- 7Sign and date the form on page 6 in the signature block.
- 8Make a copy of the complete package for your records.
- 9Mail the signed form and supporting documents to the IRS office serving your area (address in Form 656 instructions).
- 10Check that you have not attached any pages that contain original documents — use photocopies only.
- 11Review every dollar amount for accuracy; cross-check totals against your tax return and supporting docs.
How to file this form
- 1Obtain the current version of Form 433-A (OIC) from the IRS website.
- 2Read the instructions carefully.
- 3Gather all financial documents needed.
- 4Fill out the form completely and accurately.
- 5Sign and date the form.
- 6Attach any supporting documents.
- 7Mail or submit electronically as instructed.
- 8Retain proof of filing (e.g., certified mail receipt or confirmation number).
Known limitations
- 1This form is only for individuals; businesses and trusts must use Form 433-B.
- 2Form 433-A (OIC) is specific to the Offer in Compromise program — it does not apply to installment agreements or currently not collectible status.
- 3If your offer is rejected or withdrawn, this form becomes void and you may not reuse it for a subsequent offer without a new signature.
- 4You cannot file this form alone; it must be submitted together with Form 656 (Offer in Compromise) and the required application fee.
- 5Filing Form 433-A (OIC) does not guarantee acceptance of your offer; the IRS evaluates all financial information before deciding.
- 6The IRS may request additional documentation not listed on the form; the form is not a complete list of everything needed.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Not stated in the official source — verify on the agency site for the current revision date.
What changed or needs a fresh check
- Edition date — confirm the revision date on the form matches the current year; source not available.
- Fee — Not stated in the official source — verify on the agency site.
- Mailing address — Not stated in the official source — verify on the agency site.
- Signature — sign and date the form before sending.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed form and all attachments.
- 2Wait for confirmation or acknowledgment from the IRS.
- 3If no response within a reasonable time, follow up with the IRS.
- 4Reply promptly to any IRS requests for additional information.
- 5If the offer is rejected, consider filing an appeal.
- 6Maintain records until the offer is accepted or the debt is resolved.
Sources
- SRCNot stated in the official source — verify on the agency site.
- SRCNot stated in the official source — verify on the agency site.
- SRCNot stated in the official source — verify on the agency site.
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- SRCNot stated in the official source — verify on the agency site.
- SRCNot stated in the official source — verify on the agency site.
- SRCNot stated in the official source — verify on the agency site.
- SRCNot stated in the official source — verify on the agency site.
- SRCNot stated in the official source — verify on the agency site.
- SRCNot stated in the official source — verify on the agency site.
Common confusion points
Confusion
Why it happens
→ Safe check
Do I need to include assets that are fully encumbered?
The form asks for all assets, but many filers think liens or loans make them irrelevant.
→ List every asset and its full market value, then deduct the debt in the appropriate column.
Should I report income from my spouse even if they are not on the offer?
The form requires household income, but filers often assume only their own income matters.
→ Include all income from everyone living in your home regardless of who is the offeror.
What counts as an allowable expense?
The IRS uses national and local standards, which may differ from actual spending.
→ Use the current Collection Financial Standards tables on IRS.gov to see if your expenses are within limits.
Can I round off dollar amounts?
The form does not explicitly say, but filers often round up or down inconsistently.
→ Report exact amounts to the nearest dollar; do not round up or down arbitrarily.
Do I need to notarize the form?
Many filers confuse this with other IRS forms that require notarization.
→ Read the signature block: Form 433-A (OIC) does not require notarization; a witness is not needed.
What if I cannot find a document?
Filers may skip a section if a document is lost or unavailable.
→ Do not leave a section blank; write a brief explanation and attach a statement. You can often obtain replacements from banks or employers.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 12153 (Request for a Collection Due Process or Equivalent Hearing) — used if your offer is rejected and you want to appeal.
- Form 13711 (Request for Appeal of Offer in Compromise) — used to appeal a denial of an OIC.
Questions about IRS Form 433-AOI
What is IRS Form 433-AOI used for?
This form is used to tell the IRS about your money, property, bills, and income when you want to settle your tax debt for less than what you owe. You fill it out to show you can't pay the full amount. It helps the IRS decide if they will accept your offer to pay a smaller sum.
Who must file IRS Form 433-AOI?
Individuals who owe tax debt to the IRS and want to apply for an Offer in Compromise must file this form. It is for people, not businesses or other entities.
What information does IRS Form 433-AOI require?
This form collects detailed information about your finances. It includes sections for your personal information, assets like cash, real estate, and vehicles, income from all sources, monthly living expenses, and any prior Offers in Compromise.
How do I complete IRS Form 433-AOI?
Complete all sections of the form, including your personal details and financial data. Attach supporting documents like pay stubs and bank statements. Sign and date the form before submitting it with your Offer in Compromise application.
Confusion — what should I check?
Why it happens Safe check
Do I need to include assets that are fully encumbered?
The form asks for all assets, but many filers think liens or loans make them irrelevant. List every asset and its full market value, then deduct the debt in the appropriate column.
Should I report income from my spouse even if they are not on the offer?
The form requires household income, but filers often assume only their own income matters. Include all income from everyone living in your home regardless of who is the offeror.
What counts as an allowable expense?
The IRS uses national and local standards, which may differ from actual spending. Use the current Collection Financial Standards tables on IRS.gov to see if your expenses are within limits.
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