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IRSOther IRS Forms (4000–6999)

Official form guide

Form 433-AOI: 433-A (OIC)

Form 433-A (OIC) is the IRS Collection Information Statement used when an individual proposes an Offer in Compromise. It gathers detailed financial data to assess the taxpayer’s ability to pay.

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Form Overview

IRS Form 433-AOI - 433-A (OIC)

Form 433-A (OIC) is the IRS Collection Information Statement used when an individual proposes an Offer in Compromise. It gathers detailed financial data to assess the taxpayer’s ability to pay.

It captures monthly income, living expenses, asset values, debts, and any special circumstances affecting ability to pay.

Risk Radar

Scan points
  • 1A single mis‑calculation can invalidate the entire Offer in Compromise.
  • 2Missing or outdated asset valuations
  • 3Incorrect monthly expense totals
  • 4Failure to disclose all sources of income
  • 5Unsigned or improperly dated form

Plain English

Think of this form as a detailed budget sheet the IRS asks for when you want to settle your tax debt for less than you owe. You’ll list income, expenses, assets, and liabilities so the IRS can decide if the offer is reasonable.

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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Glossary Terms

individualfinanciallivingincomeoffer

Hover a term to preview the meaning.

What this form is for

  • Use when filing an individual Offer in Compromise.
  • Do not use for business offers – see Form 433-B.
  • If you only need a payment plan, use Form 9465 instead.

Form selector

Use this form or another form?

Business debt

Collects corporate financials

✓ Verify business status before proceeding

Form 433-B (OIC)

Installment agreement request

Simpler payment plan

✓ Ensure no OIC pending

Form 9465

Request for innocent spouse relief

Different relief program

✓ Confirm eligibility before using

Form 8857

Deadline or filing window

The IRS does not set a hard deadline for submitting Form 433-A (OIC); it must accompany the Offer in Compromise package. Delays in mailing can extend the review period, so send promptly after the IRS invitation.

  • —Monthly net income | Income – Allowable expenses | Disposable income | Verify expense categories are allowed

Checklist

What you need before filling it out

1

Income section

Recent pay stubs or 1099s · Tax return or employer statement

⚠ Forgetting side‑job income✕ High
2

Asset valuation

Bank statements, appraisals · Account statements, property deeds

⚠ Using outdated market values✕ Medium
3

Liabilities

Loan statements · Credit card statements, mortgage payoff letters

⚠ Omitting small debts✕ Low
4

Living expenses

Utility bills, rent/mortgage · Bills, lease agreements

⚠ Inflating expenses beyond IRS limits✕ High
5

Equity calculation

Asset values – Liabilities · Worksheet attached to form

⚠ Math errors✕ Medium

Before you submit

  1. 1Use the current edition of Form 433-A (OIC)
  2. 2All income sources listed and documented
  3. 3All assets and liabilities disclosed with recent statements
  4. 4Monthly expense totals match IRS allowable amounts
  5. 5Signature and date are present
  6. 6Required supporting schedules attached
  7. 7Offer in Compromise fee enclosed
  8. 8Mail to the correct IRS address via certified mail
  9. 9Retain a copy of the entire packet for your records
  10. 10Confirm receipt with a tracking number

How to file this form

  1. 1Download the latest Form 433-A (OIC) from IRS.gov
  2. 2Collect financial documents for the past 12 months
  3. 3Complete each section, using the attached worksheets
  4. 4Review calculations for net equity and disposable income
  5. 5Attach all required schedules and supporting documents
  6. 6Sign and date the form
  7. 7Package with Offer in Compromise application and fee
  8. 8Mail via certified mail to the address in the OIC instructions

Known limitations

  1. 1Form does not calculate eligibility; IRS makes the final determination
  2. 2Only financial data; non‑financial hardship must be explained elsewhere
  3. 3Values are self‑reported; the IRS may request independent verification
  4. 4The form does not replace the need for a completed Offer in Compromise package

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Check the IRS website for the latest revision date and any recent guidance on OIC submissions. The form’s status can change annually.

What changed or needs a fresh check

  • Edition date – verify the form is the current year’s version
  • Fee – confirm the correct OIC application fee is attached
  • Mailing address – use the address in the latest OIC instructions
  • Signature block – ensure the taxpayer or authorized representative signs
  • Attachments – attach all required schedules and supporting documents

Form Preview

Form 433-AOI page 1

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Form 433-AOI page 2

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Quick Facts

The taxpayer (or a qualified representative) files it when requesting an Offer in Compromise.
It captures monthly income, living expenses, asset values, debts, and any special circumstances affecting ability to pay.
File it after the IRS has invited you to submit an Offer in Compromise, typically before the offer is mailed.
Submit the completed form with the Offer in Compromise packet to the IRS address listed in the OIC instructions, usually by certified mail.
Errors or omissions can cause the offer to be rejected, delay processing, or lead to a denial of the compromise.
Gather recent pay stubs, bank statements, and loan documents. Fill each section of the form accurately, attach supporting schedules, sign and date it, then include it with the Offer in Compromise application and any required fee.

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After you file

  1. 1Keep the certified‑mail receipt and tracking number
  2. 2Store a complete copy of the submitted packet
  3. 3Monitor IRS correspondence for acknowledgment or requests for additional info
  4. 4Update financial information if circumstances change before a decision
  5. 5Pay any required initial payment with the offer as instructed
  6. 6Record the date of submission for future reference

Sources

  • SRCIRS.govForm 433-A (OIC) instructions page
  • SRCIRS Publication 594Offer in Compromise guidelines
  • SRCIRS Offer in Compromise fee schedule (current year)
  • SRCIRS mailing address list for OIC submissions
  • SRCIRS Publication 463Travel, Gift, and Car Expenses (expense limits)
  • SRCIRS Form 656Offer in Compromise application
  • SRCIRS Form 656-AInstallment Agreement with OIC

Common confusion points

Expense limits

IRS has caps on certain categories

→ Verify against IRS Publication 463

Asset equity definition

Some assets are excluded (e.g., primary residence equity limits)

→ Review IRS equity rules

Self‑employment income

Calculated differently than wages

→ Use Schedule C and net profit

Timing of statements

Documents must be recent (usually within 30 days)

→ Check date stamps

Signature authority

Only the taxpayer or a Power of Attorney can sign

→ Confirm POA attached if used

Mailing address

IRS updates address yearly

→ Use address from current OIC instructions

Workflow map

Related forms and next steps

4 signals

Before

Form 1040 (tax return) – provides base tax liability

Current

433-AOI

After

Form 656-A (Offer in Compromise – Installment Agreement) – if offer accepted with payment plan

Often used with

Form 656 (Offer in Compromise) – main offer package

⚠ If something goes wrong

  • Form 9423 (Request for Collection Due Process) – to dispute a denial

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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