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Form 656-PPV: Offer in Compromise - Periodic Payment Voucher
IRS Form 656-PPV is an Offer in Compromise - Periodic Payment Voucher used when a taxpayer offers to settle their tax debt over time, specifically for payments due within 6 to 24 months.
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IRS Form 656-PPV - Offer in Compromise - Periodic Payment Voucher
IRS Form 656-PPV is an Offer in Compromise - Periodic Payment Voucher used when a taxpayer offers to settle their tax debt over time, specifically for payments due within 6 to 24 months.
Risk Radar
Scan points- 1Do not send cash as payment; always include a check or money order payable to the “United States Treasury.”
- 2Filing without writing your SSN or EIN on the check/money order.
- 3Not mailing the voucher with the accompanying check or money order.
- 4Sending cash instead of a check or money order for payment.
- 5Failing to round up the Amount of Your Payment to the nearest whole dollar.
Plain English
This form allows taxpayers who have agreed to pay off their IRS tax debt gradually instead of all at once. It serves as the official notice accompanying your payment while the IRS reviews your offer in compromise. By filing this voucher, you confirm that you are making payments according to your agreement during the investigation period.
Submission Date
- Filing date: 2020-05-11 22:10:53
- 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
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What this form is for
- Use this form when an offer in compromise amount is to be paid within 6 to 24 months and payments must continue during the investigation until a decision letter is received.
- Do not use it when you are making a single payment outside of a periodic schedule, unless that payment relates to a subsequent periodic payment option via EFTPS.
- Check Form 656 instead when qualifying for the Low-Income Certification in Section 1 and no payments are required.
Form selector
Use this form or another form?
Making a single installment payment as part of an Offer in Compromise
This voucher is specifically for periodic payments (6 to 24 months)
✓ Check before you continue
Paying electronically via EFTPS while enrolled in the system
Selecting 'Offer in Compromise - Subsequent Periodic Payment' ensures correct processing
✓ Check before you continue
Filing an Offer in Compromise where no payments are required due to Low-Income Certification
While not the voucher itself, this indicates eligibility for zero payment requirements under the OIC
✓ Check before you continue
Deadline or filing window
This voucher must be used while making payments during the investigation of an offer. Payments continue until you receive a decision letter (accepted, rejected, returned, or withdrawn). There is no specific deadline date listed, but continuous payment is required.
Checklist
What you need before filling it out
Offer in Compromise Number
The specific number assigned to the OIC · Form 656-PPV, Line item
Amount of Your Payment (Dollars)
The dollar amount being paid · Form 656-PPV, Line item
Tax Liability Designation
Specific tax year/quarter or form name (e.g., 1040) · Form 656-PPV, Note section
Payment Method Requirement
Check or money order payable to the “United States Treasury” · Form 656-PPV, Instruction text
Electronic Payment Option
Enrollment in EFTPS using 'Offer in Compromise - Subsequent Periodic Payment' option · Form 656-PPV, Note section
Before you submit
- 1Write your Social Security Number or Employer Identification Number on the check or money order.
- 2Ensure you do not send cash as payment.
- 3Verify that the Amount of Your Payment is rounded up to the nearest whole dollar.
- 4If designating a specific tax debt, provide the form number/name and tax year/quarter.
- 5Enclose your payment with this voucher but do not staple or attach it.
- 6Confirm you have written in your full name, middle initial, address, SSN/EIN, and OIC Number.
- 7If mailing to Memphis, verify the address is Memphis IRS Center COIC Unit AMC-Stop 880, P.O. Box 30834.
How to file this form
- 1Print or type your personal information (name, address, SSN/EIN) onto Form 656-PPV.
- 2Fill in the Offer in Compromise Number and specify the Amount of Your Payment in dollars on Form 656-PPV.
- 3Designate a specific tax liability if desired by providing form name/number and year/quarter.
- 4Prepare your payment using a check or money order payable to the “United States Treasury,” ensuring the SSN/EIN is written on it.
- 5Mail the completed voucher along with the payment to the appropriate IRS Center listed on Form 656-PPV, receiving confirmation of mailing.
Known limitations
- 1The Form 656-PPV applies when an offer in compromise (offer) is to be paid within 6 to 24 months, which constitutes a Periodic Payment Offer.
- 2If the taxpayer qualified for the Low-Income Certification in Section 1 of Form 656, no payments are required on this form, although any payments made will apply to the tax debt.
- 3The voucher must be used when making periodic payments during the investigation of an offer until a decision letter is received (accepted, rejected, returned, or withdrawn).
- 4If a specific payment option other than "Offer in Compromise - Subsequent Periodic Payment" is selected in EFTPS, it may delay processing of the offer.
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->The current edition referenced is April 2020 (Rev. 4-2020); this version does not point to a separate page for the absolute latest information.
What changed or needs a fresh check
- Edition date — confirm the revision reads April 2020
- Catalog Number — confirm it is 31131Y
- Mailing address — ensure one of the listed center addresses matches your location (e.g., Memphis IRS Center)
- Signature — state that the form requires a signature (implied by fields, but not explicitly stated on p.1)
- Payment Method — confirm payment is made via check or money order (cash is prohibited)
Quick Facts
Downloads
After you file
- 1Mail this voucher with your check or money order payable to the “United States Treasury.”
- 2Enclose the payment with the voucher; do not staple or attach the payment.
- 3Write your social security number or employer identification number on the accompanying check or money order.
- 4Keep a copy of the completed Form 656-PPV for your records.
- 5If you designate preferences, ensure the tax form/name and year/quarter are clearly noted to apply the payment correctly.
Sources
- SRCForm 656-PPV is the Offer in Compromise - Periodic Payment Voucher (Rev. 4-2020) [Form p.1].
- SRCThis voucher must be used when the offered amount is to be paid within 6 to 24 months (Periodic Payment Offer) [Form p.1].
- SRCThe payment must be mailed with this voucher, payable to the “United States Treasury” [Form p.1].
- SRCPayments can also be made electronically via EFTPS under "Offer in Compromise - Subsequent Periodic Payment" [Form p.1].
- SRCIf you qualify for Low-Income Certification (Section 1 of Form 656), no payments are required, but any payments will apply to the tax debt [Form p.1].
- SRCThe voucher requires entering your SSN or EIN on the check/money order and specifies the Amount of Your Payment in Dollars [Form p.1].
Common confusion points
What do I need to write on my check or money order?
The voucher requires writing your social security number or employer identification number directly onto the payment instrument.
→ Check that you have written either your SSN or EIN.
Do I send cash with this form?
No, the instructions state clearly: "Do not send cash."
→ Confirm the payment method is a check or money order.
How do I tell them where my payment should go?
You may designate a specific tax liability to apply the payment up until acceptance of your offer.
→ Verify you have specified the form number/name and tax year/quarter if desired.
Where can I send this voucher and payment from different locations?
Payments can be mailed to the Memphis IRS Center or the Brookhaven IRS Center, depending on where the filer resides (or if they are foreign).
→ Check your state/location against the list provided in the source.
What happens if I don't specify a tax preference?
If no preference is designated, the government will apply any money sent to its best interest.
→ Confirm you have chosen one of the options: designate a specific liability or allow the IRS discretion.
Should I staple my payment to this voucher?
No, the instructions state: "Enclose, but do not staple or attach, your payment with this voucher."
→ Ensure the physical payment is loose when mailed with the form.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 656-PPV itself governs periodic payments made during the investigation of an offer.
Questions about IRS Form 656-PPV
What is IRS Form 656-PPV used for?
This form allows taxpayers who have agreed to pay off their IRS tax debt gradually instead of all at once. It serves as the official notice accompanying your payment while the IRS reviews your offer in compromise. By filing this voucher, you confirm that you are making payments according to your agreement during the investigation period.
Who must file IRS Form 656-PPV?
A taxpayer must file Form 656-PPV if they filed an offer in compromise (offer) and the offered amount is to be paid within 6 to 24 months (Periodic Payment Offer).
What information does IRS Form 656-PPV require?
The form collects personal information such as your name, address, SSN or EIN, and the Amount of Your Payment. It also allows designation of a specific tax liability for the payment.
When is IRS Form 656-PPV due?
This voucher must be submitted when payments are being made during the investigation of an offer until a decision letter is received (accepted, rejected, returned, or withdrawn).
Where do I file IRS Form 656-PPV?
Mail the voucher and payment to the Memphis IRS Center COIC Unit in Memphis, TN 38130-0834, or the Brookhaven IRS Center COIC Unit in Holtsville, NY 11742. Payments can also be made electronically via EFTPS.
How do I complete IRS Form 656-PPV?
First, complete all fields including your personal details and the Amount of Your Payment. Next, write your SSN or EIN on the check/money order. Finally, mail this voucher with your payment; do not staple it to the payment document.
What happens if IRS Form 656-PPV is filed incorrectly?
If you do not designate a preference for your payment application, the government will apply any money sent to its best interest. Failure to file correctly may delay processing of your offer.
What do I need to write on my check or money order?
The voucher requires writing your social security number or employer identification number directly onto the payment instrument. Check that you have written either your SSN or EIN.
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