433-A

Collection Information Statement for Wage Earners and Self-Employed Individuals

Agency
IRS
Revision
Rev. 4-2026
Fillable fields
425
Pages
8
Official source
IRS form page
Checked
October 21, 2026
Fill 433-A online
Page 1 of form 433-A

Form 433-A (OIC): Collection Information Statement for Wage Earners and the Self-Employed

Form 433-A (OIC), Collection Information Statement for Wage Earners and Self-Employed Individuals, is the financial statement individuals complete for an offer in compromise. The form says it should only be used with Form 656, Offer in Compromise. It collects household, employment, asset, business and monthly income and expense information, then walks through a calculation of a minimum offer amount.

The form says to use it if you are an individual who owes income tax on a Form 1040, has a personal liability for excise tax, is responsible for a Trust Fund Recovery Penalty, is self-employed or has self-employment income, is personally responsible for a partnership liability (only if the partnership is submitting an offer), or is submitting an offer on behalf of the estate of a deceased person.

This page covers the April 2026 revision (Rev. 4-2026). You can fill out Form 433-A (OIC) free in your browser on this page and download the result without an account.

What's on Form 433-A (OIC)

Sections 1 and 2: household and employment

Names, birth dates, SSN or ITIN, marital status, home address, household members and dependents, and employer and pay details for you and your spouse.

Section 3: personal assets

Bank, investment, digital asset, retirement and life insurance accounts, real property, vehicles and other valuable items, totaled as available individual equity in Box A.

Sections 4 and 5: self-employed business and assets

Business details, then business bank accounts, digital assets, tools, equipment, vehicles, real property and receivables, totaled as available business equity in Box B.

Section 6: business income and expenses

Monthly business income and expenses for the self-employed, with net business income in Box C.

Section 7: household income and expenses

Total household income in Box D, monthly household expenses in Box E and remaining monthly income in Box F.

Sections 8 to 10: offer, other information and signatures

The minimum offer calculation, questions about incarceration, bankruptcy, litigation, trusts and asset transfers, then signatures and a checklist of attachments.

How to fill out Form 433-A (OIC)

  1. 1

    Sections 1 and 2

    Enter personal and household information. Section 2 is for wage earners who receive a Form W-2. If you own part of your employer's business, the form says to also complete and submit Form 433-B.

  2. 2

    Value assets in Section 3

    Many lines multiply the current market value by .8 and subtract the loan balance. The form says to round to the nearest dollar and enter "0" instead of a negative number.

  3. 3

    Apply the form's deductions

    The form subtracts $1,000 from bank account totals on line 1, $3,450 from the first vehicle on line 6b and, on a joint offer, from the second on line 6d, and an IRS deduction of $11,980 on line 7.

  4. 4

    Self-employed: Sections 4 to 6

    The form says to finish these before Sections 7 and 8. You may average 6 to 12 months of income and expenses, and non-cash Schedule C deductions such as depreciation are added back on line 36.

  5. 5

    Figure the offer in Section 8

    Multiply Box F by 12 if you will pay in 5 or fewer payments within 5 months or less, or by 24 if you will pay in 6 to 24 months. Add Box A and Box B (if applicable) to that amount.

  6. 6

    Sign and attach

    Sign and date in Section 10, with your spouse if applicable, and include the attachments the form lists, ending with a completed and signed current Form 656.

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How it goes with Form 656

Submitted with Form 656

The form says it should only be used with Form 656, Offer in Compromise, and its attachment checklist includes a completed and signed current Form 656.

Where the offer amount goes

Place the offer amount on Form 656, Section 4, Payment Terms. If special circumstances prevent paying it, the form says to enter the amount you can pay there and explain on Form 656, Section 3, Reason for Offer.

Bankruptcy

The form says that if you or your business are currently in a bankruptcy proceeding, you are not eligible to apply for an offer.

Documents to attach

The list includes recent pay stubs, investment and retirement statements, records of digital assets, three months of personal bank statements, six months of business bank statements and loan statements.

Representation

Attach Form 2848 if you would like an attorney, CPA or enrolled agent to represent you and no current form is on file, listing all years and forms in the offer and the current tax year.

Ability to pay in full

The form says the 12 and 24 multipliers and the calculated offer amount do not apply if the IRS determines you can pay the tax debt in full within the legal period to collect.

Related forms

Who uses Form 433-A (OIC)?

  • Individuals who owe income tax

    The form names an individual who owes income tax on a Form 1040, U.S. Individual Income Tax Return.

  • Excise tax and Trust Fund Recovery Penalty

    An individual with a personal liability for excise tax, or an individual responsible for a Trust Fund Recovery Penalty.

  • Self-employed individuals

    Anyone self-employed or with self-employment income. The form says you are considered self-employed if you are in business for yourself or operate a trade or business.

  • Partners and estates

    An individual personally responsible for a partnership liability, only if the partnership is submitting an offer, or an individual submitting an offer on behalf of the estate of a deceased person.

  • Spouses and business owners

    A spouse signs in Section 10. Anyone with an ownership interest in a business entity other than a sole proprietorship also submits Form 433-B, the form says.

The form lists the individuals it is for. Each completes it alongside Form 656.

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Questions about Form 433-A

Can Form 433-A (OIC) be used without Form 656?

No. The form says it should only be used with Form 656, Offer in Compromise.

How is the minimum offer amount figured?

Add Box A and Box B (if applicable) to Box G (Box F times 12) or Box H (Box F times 24), depending on how quickly you will pay. The form says the offer must be more than zero.

Does paying faster change the offer?

The form says paying over a shorter period of time will result in a smaller minimum offer amount.

What if I cannot pay the calculated amount?

The form says to enter the amount you can pay on Form 656, Section 4, and explain your special circumstances on Form 656, Section 3, Reason for Offer.

Do I also need Form 433-B?

The attachment list asks for a completed Form 433-B if you or your spouse have an interest in a business entity other than a sole proprietorship.

Can I apply while in bankruptcy?

The form says that if you or your business are currently in a bankruptcy proceeding, you are not eligible to apply for an offer.