Ohio Attorney General
Offer-in-Compromise
An Offer-in-Compromise may allow you to settle your Ohio tax debt for less than the full amount owed under qualifying circumstances.
What Is an Offer-in-Compromise?
An Offer-in-Compromise (OIC) is an offer, accepted as payment in full, of an amount less than the tax, premium, or principal claim owed — not including any penalty or interest. It is authorized under Ohio Revised Code §5703.06 and O.R.C. §131.02.
An OIC may be submitted on one of three grounds:
Eligibility Requirements
To be considered for an Offer-in-Compromise, all of the following must apply:
- ✓The tax debt must have been certified to the Attorney General's Office for at least one year
- ✓A minimum of $500 in principal tax debt must be owed
- ✓The individual or entity is not currently in bankruptcy
- ✓The individual is not currently engaged in an appeal with the Board of Tax Appeals
How to Apply
The Ohio Attorney General's Office administers the OIC program through a web-based application. Through the online portal you can:
- →Complete your application at your own pace, with the ability to save and return to where you left off
- →Upload all supporting documentation required for your application
- →Review previously submitted applications submitted through the website
If you need a paper application, contact the OIC staff directly at 614-779-0105.
⚠️
The negotiation of collection claims and attempts to settle delinquent debts by non-attorney representatives on behalf of another may constitute the unauthorized practice of law. See Ohio State Bar Assoc. v. Century Negotiations, Inc., 92 N.E.3d 866, 2017-Ohio-9110, at ¶6–7.