Documents to Gather Before You Apply

Whichever option fits your situation, having these ready before you start — whether you're applying yourself or handing them to a professional — saves real time. Check off what you've got. Nothing here is saved or sent anywhere; this list is just for you.

For any option

• All required tax returns, filed (missing returns block nearly every option)
• Your most recent IRS notice or letter (shows your balance and notice type)
• Social Security number (or EIN for a business)
• Access to your IRS Online Account (or the ability to create one)

For a payment plan / installment agreement

• Total balance owed across all years (from your IRS Online Account)
• Monthly income and recurring expenses
• Bank account and routing number (direct debit lowers setup fees)

For an Offer in Compromise (Form 433-A / 433-B)

• Last 3 months of personal bank statements (6 months for business accounts)
• Recent pay stubs and proof of all other income
• Vehicle titles and loan balances
• Retirement and investment account statements
• Monthly necessary living expenses (housing, utilities, food, transportation, health care)
• The $205 application fee, or your low-income certification paperwork to waive it

For Currently Not Collectible status

• The same income-vs-expenses financial disclosure as an Offer in Compromise
• Documentation of hardship if applicable (medical bills, job loss, etc.)

If you're hiring a professional

• A written fee agreement, obtained before you pay anything
• Form 2848 (Power of Attorney), if you want them to speak to the IRS for you
• Their credential number (CPA license, EA number, or bar number) to verify independently