Federal Offer in Compromise - Periodic Payment Voucher

Offer in Compromise - Periodic Payment Voucher
Form 656-PPV (Rev. 4-2020)
Form 656-PPV

Department of the Treasury - Internal Revenue Service

(April 2020)

Offer in Compromise - Periodic Payment Voucher

If you filed an offer in compromise (offer) and the offered amount is to be paid within 6 to 24 months (Periodic Payment Offer) you must
continue to make the payments during the investigation of the offer until you receive a decision letter (accepted, rejected, returned, or
withdrawn). Mail this voucher with your check or money order payable to the “United States Treasury.” Enclose, but do not staple or
attach, your payment with this voucher. Write your social security number or employer identification number on the check or money
order. Do not send cash. You may designate a specific tax liability to apply the payment up until the point of acceptance of your offer.
Note: You may also make your payment(s) electronically if you enroll in the Electronic Federal Tax Payment System (EFTPS).
You can find EFTPS at https://www.irs.gov/payments under “Other Ways You Can Pay”. Once you are enrolled, you may
select “Offer in Compromise - Subsequent Periodic Payment” as a payment option. If you select a payment option other than
"Subsequent Periodic Payment” it may delay processing of your offer.
If you qualified for the Low-Income Certification in Section 1 of Form 656, Offer in Compromise, no payments are required; however,
any payments made will be applied to your tax debt.
(Print or Type)
Your first name and middle initial

Your last name

Your address (number, street, and room or suite no., city, state, ZIP code)

Your Social Security Number (SSN) or Employer Identification Number (EIN)

Amount of Your Payment
(Dollars)

$
Note: Round up to the nearest
whole dollar.

Offer in Compromise Number

If you want your payment to be applied to a specific tax year and a specific tax debt, such as
a Trust Fund Recovery Penalty, tell us the form number or name (i.e., 1040 or Individual Tax
Return)
and tax year/quarter
.
If you do not designate a preference, we will apply any money you send to the government’s
best interest.

If you reside in:

Mail your voucher and payment to:

AZ, CA, CO, HI, ID, KY, MS, NM, NV, OK, OR, TN, TX, UT, WA

Memphis IRS Center COIC Unit

AMC-Stop 880, P.O. Box 30834
Memphis, TN 38130-0834
1-844-398-5025
AK, AL, AR, CT, DC, DE, FL, GA, IA, IL, IN, KS, LA, MA, MD, ME
MI, MN, MO, MT, NC, ND, NE, NH, NJ, NY, OH, PA, PR, RI, SC,
SD, VA, VT, WI, WV, WY, or a foreign address

Brookhaven IRS Center COIC Unit
P.O. Box 9011
Holtsville, NY 11742

1-844-805-4980

Catalog Number 31131Y

www.irs.gov

Form 656-PPV (Rev. 4-2020)