Instructions, pages 1 to 6
What an offer is, eligibility, refunds, liens, the application fee and payment options, the application steps, and what happens after you apply.
656-B
Offer in Compromise (Booklet) (Spanish Version)
- Agency
- IRS
- Revision
- Rev. 4-2026
- Fillable fields
- 840
- Pages
- 32
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 656-B (sp): Offer in Compromise Booklet, Spanish Version
Form 656-B (sp) is the Spanish-language IRS booklet for an offer in compromise, titled "Folleto de Información sobre el Formulario 656, Ofrecimiento de Transacción". In its own words, an offer is an agreement between the taxpayer and the IRS that resolves a tax debt for less than the full amount owed. Six pages of Spanish instructions come first. Then come the Spanish editions of Form 433-A (OIC), Form 433-B (OIC) and Form 656, all dated April 2026, and a checklist with the mailing addresses.
Each Form 656 needs a $205 application fee and an initial payment unless an individual meets the Low-Income Certification. Individuals can also apply through their Individual Online Account at IRS.gov/OLA. For a genuine doubt about whether the tax is owed, the booklet points to Form 656-L instead.
The English edition is Form 656-B. You can fill out the PDF free in your browser on this page and download it without an account.
What's in Form 656-B (sp)
Form 433-A (OIC) (sp)
Collection information for wage earners and self-employed people in ten sections, from personal and household details through assets, income and expenses to the minimum offer and signatures.
Form 433-B (OIC) (sp)
Collection information for businesses in seven sections: business details, assets, income, expenses, minimum offer, other information and signatures.
Form 656 (sp), Sections 1 and 2
Individual or business information and the tax periods owed, plus the Low-Income Certification table by household size for the 48 contiguous states, Alaska and Hawaii.
Form 656 (sp), Sections 3 to 6
Reason for the offer, payment terms, payment designation and EFTPS numbers, source of funds, and filing and tax payment requirements.
Sections 7 to 9 and checklist
Offer terms, signatures and the paid preparer section, then an application checklist with the mailing addresses.
The labels are in Spanish. The items below give their English meaning.
How to complete the Form 656-B (sp) package
- 1
Gather your information
Collect tax returns, bank statements, Forms W-2 and 1099, mortgage, credit and retirement statements, and household income and expenses. The booklet says private school tuition, college costs, charitable contributions and other unsecured debt payments are generally not counted.
- 2
Form 433-A (OIC) or 433-B (OIC)
The minimum offer adds available assets to future remaining income: monthly remaining income times 12 for 5 or fewer payments within 5 months, or times 24 for payments over 6 to 24 months.
- 3
Attach documents
Attach copies of the supporting documents listed at the end of each form. The booklet says not to send originals.
- 4
Complete Form 656 (sp)
Fill in Section 1 or Section 2, not both, and check one reason in Section 3. The offer is in whole dollars, more than $0, and equal to or more than the amount from Form 433-A (OIC) or 433-B (OIC) unless special circumstances are explained.
- 5
Choose a payment option
Lump sum: send 20% with the offer and pay the rest in 5 or fewer payments within 5 months of acceptance. Periodic: send the first payment and pay the rest monthly within 6 to 24 months, continuing while the offer is reviewed.
- 6
Pay and sign
Pay the $205 fee and the initial payment separately through EFTPS or the online account, or by check or money order to "United States Treasury". Sign every form. Low-Income Certification filers send no money.
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Where to send it, fees and after acceptance
Memphis
Residents of AL, AZ, CA, CO, GA, HI, ID, KY, LA, MD, MS, ND, NM, NV, OK, OR, SD, TN, TX, UT, VA and WA mail to Memphis IRS Center COIC Unit, P.O. Box 30803, AMC, Memphis, TN 38130-0803 (844-398-5025).
Brookhaven
Residents of AK, AR, CT, DC, DE, FL, IA, IL, IN, KS, MA, ME, MI, MN, MO, MT, NC, NE, NH, NJ, NY, OH, PA, PR, RI, SC, VT, WI, WV, WY or a foreign address mail to Brookhaven IRS Center COIC Unit, P.O. Box 9007, Holtsville, NY 11742-9007 (844-805-4980).
Online
Individuals can apply through their Individual Online Account at IRS.gov/OLA. The booklet says not to mail a duplicate after applying online.
Fee
$205 for each Form 656, unless an individual meets the Low-Income Certification. Form 656 (sp) says the IRS keeps the fee unless the offer is not accepted for processing.
24-month rule
Form 656 (sp) says the offer is accepted by law unless the IRS notifies you otherwise in writing within 24 months of the date the Memphis or Brookhaven unit received it.
Five years after acceptance
Returns and taxes are filed and paid on time for five years after acceptance, or the IRS can default the offer. Liens for the listed periods are generally released within 45 days after the final payment is verified.
Related forms
656-B
Form 656 Booklet Offer in Compromise
842 fields, 32 pages
656
Offer in Compromise (Spanish Version)
114 fields, 8 pages
433-A
Collection Information Statement for Wage Earners and Self-Employed Individuals (Spanish Version)
424 fields, 8 pages
433-B
Collection Information Statement for Businesses (Spanish Version)
267 fields, 6 pages
656-L
Offer in Compromise Doubt as to Liability (DATL) (Spanish Version)
118 fields, 9 pages
2848
Power of Attorney and Declaration of Representative (Spanish Version)
78 fields, 2 pages
Who uses Form 656-B (sp)?
Taxpayers who want to settle a tax debt for less than the full amount use the booklet. The package goes by mail to the IRS offer in compromise unit in Memphis or Brookhaven, or individuals file it online.
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Questions about Form 656-B
What language is Form 656-B (sp) in?
Spanish. The instructions and the three forms inside are Spanish editions, and the mailing chart uses state abbreviations. Some links it gives, such as IRS.gov/OICtool, are marked as English. The English edition is Form 656-B.
What is an offer in compromise?
The booklet calls it an agreement between the taxpayer and the IRS that settles a tax debt for less than the full amount owed. It says applying does not guarantee acceptance.
How much is the application fee?
$205 for each Form 656. An individual who meets the Low-Income Certification sends no fee or payment with the offer.
Can the offer be filed online?
Individuals can use their Individual Online Account to prepare the forms, figure a possible offer amount, make the payments and submit the offer electronically.
Are payments returned if the offer is not accepted?
Generally no. The booklet says initial payments are applied to the tax debt if the offer is not accepted.
What if the tax itself is in dispute?
The booklet points to Form 656-L, Offer in Compromise (Doubt as to Liability), and says not to send that kind of offer at the same time as one based on ability to pay.
Can the IRS keep a refund?
Yes. The booklet says the IRS can keep refunds, including interest, for periods before the offer is accepted, and a refund does not count as an offer payment.