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Tax News
FTB’s Streamlined OIC Program Continues to Help Taxpayers in Need

Our OIC program is for taxpayers who do not have, and will not have in the foreseeable future, the money, assets, or means to pay their tax liability. It allows a taxpayer to offer a lesser amount for payment of a non-disputed final tax liability.

We evaluate each case based upon its own unique set of facts and circumstances. Strong consideration is given to income, equity in assets, future earning potential, and other considerations such as age, health, or hardships that could affect future earnings and expenses. This case-by-case approach gives us the flexibility to appropriately consider all of the taxpayer’s financial and personal circumstances to reach a fair and appropriate decision for the state and the taxpayer.

  • In 2007, we streamlined the OIC program to expedite the processing of lower-balance offers.
  • Our streamlined, 8-page OIC application is available online in a fillable format.
  • No application fee.
  • A non-refundable deposit is not required.

Go to our website for information about our OIC program.

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