656

Offer in Compromise (Spanish Version)

Agency
IRS
Revision
Rev. 4-2026
Fillable fields
114
Pages
8
Official source
IRS form page
Checked
October 21, 2026
Fill 656 online
Page 1 of form 656

Form 656 (sp): Offer in Compromise, Spanish Version

Form 656 (sp) is the Spanish version of Form 656, Offer in Compromise. Its Spanish title is "Ofrecimiento de Transacción", and the section headings, check boxes and offer terms are all in Spanish. The IRS header and the footer line "Form 656 (sp) (Rev. 4-2026)" stay in English, and the page 1 date reads "abril de 2026". The English edition is Form 656.

A warning at the top of page 1 says this form is not a stand-alone form and is meant only for tax professionals. It says individuals asking the IRS to consider an offer use Form 656-B, the information booklet on Form 656, and that complete financial statements, the application fee and the initial payment go with the form.

The form names a $205 application fee, unless the Low-Income Certification applies, and asks for Section 1 (individuals) or Section 2 (businesses), but not both. You can fill out the PDF free in your browser on this page and download the result without an account.

Top of page 1 of Form 656 (sp): Offer in Compromise, Spanish Version, as printed by IRS

What's on Form 656 (sp)

Sección 1: Información Individual

Individual information: names, SSN or ITIN, home address with county, mailing address, any EIN, and every tax year or period owed.

Certificación de Bajos Ingresos

The Low-Income Certification on page 2, with an income chart by household size for the 48 contiguous states, D.C. and U.S. territories, for Alaska and for Hawaii.

Sección 2: Información del Negocio

Business information: name, addresses, EIN, main contact and phone, and periods owed on Forms 1120, 941, 940 and other federal taxes.

Sección 3: Motivo del Ofrecimiento

Reason for the offer: "Duda sobre el Cobro" (doubt as to collectibility) or one of two "Administración tributaria eficaz" (effective tax administration) boxes.

Secciones 4 a 6: pagos

Payment terms ("Suma global" or "Pagos periódicos"), payment designation and EFTPS details, the source of funds, and boxes for filing and payment compliance.

Secciones 7 a 9: términos y firmas

Offer terms a) to x), signatures of the taxpayer and spouse or corporate officer, the paid preparer block, and an IRS use only line.

The headings are in Spanish. Each item gives the Spanish name and its English meaning.

How to fill out Form 656 (sp)

  1. 1

    Answer the tool question

    Check Sí or No: did the individual taxpayer use the IOLA eligibility check at IRS.gov/OLA or the Pre-Qualifier tool at IRS.gov/OICtool? The form notes the IOLA page has a Spanish link and the tool page is in English.

  2. 2

    Section 1 or Section 2

    Fill in one, not both. List each year or period owed; the form's date examples are day-month-year, such as 31-12-2023. Extra periods go on a signed and dated attachment titled "Anexo al Formulario 656 fechado" with its date.

  3. 3

    Low-Income Certification

    Individuals and sole proprietors may check one of two boxes if adjusted gross income, or household gross monthly income x 12, is at or below the chart amount. The form says those who qualify include no payment with the offer.

  4. 4

    Sections 3 and 4

    Check one reason and attach a detailed explanation where the form asks for one. Then check one payment option and enter a whole-dollar offer above $0. A lump sum offer sends 20% of the offer amount with the form.

  5. 5

    Sections 5 and 6

    Name a tax period for the payment if wanted, list EFTPS or IOLA payments with the 15-digit electronic funds transfer number, say where the funds come from, and check the filing and payment boxes.

  6. 6

    Section 8

    Sign and date in mm/dd/aaaa format, where aaaa is the year. A check box lets the IRS leave detailed messages about the offer on voicemail at the phone number given.

Why fill Form 656 on indox

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  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Fee, payments and where it goes

Application fee

The form lists a $205 fee, paid with the initial payment when the form is submitted, unless the Low-Income Certification applies. The fee is paid separately from any other tax payment.

How to pay

Through EFTPS or the Individual Online Account (IOLA). Otherwise by personal check, cashier's check or money order to the "United States Treasury", attached to the front of the form. U.S. dollars only, no cash.

Where it goes

Term b) names the IRS centralized offer in compromise unit in Memphis/Brookhaven and refers to page 29 of Form 656-B for mailing. Individual taxpayers can also submit offers through IOLA.

Tax returns

Boxes in Section 6 confirm that required returns are filed. A complete copy of any return filed within 10 weeks of the offer is included, never the original.

Decision period

Term b) says the offer is accepted by law unless the IRS gives written notice otherwise within 24 months of the date the centralized unit received it.

Related forms

Who uses Form 656 (sp)?

  • Tax professionals

    Per the warning headed "¡¡¡ADVERTENCIA!!!", this form-only edition is for tax professionals, who send it with complete financial statements, the fee and the initial payment.

  • Individuals, through Form 656-B

    The warning points individuals to Form 656-B, which it says can be found at www.irs.gov, in English, under Find forms & instructions.

  • Section 1 filers

    The form lists Form 1040 filers, individuals personally liable for excise tax or the Trust Fund Recovery Penalty, self-employed persons and individuals liable for partnership debts.

  • Businesses in Section 2

    A corporation, partnership, LLC or LLP settling its own tax debts completes Section 2 and includes Form 433-B (OIC).

  • Paid preparers

    Section 9 is for a paid preparer who prepared the form, with a CAF number or PTIN. The privacy notice says giving this information is voluntary.

The taxpayer making the offer, or an officer for a business, signs it and it goes to the IRS. The page 1 warning addresses this form-only edition to tax professionals.

Official sources and the blank

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Questions about Form 656

What language is Form 656 (sp) in?

Spanish. The title is "Ofrecimiento de Transacción" and the sections, boxes and offer terms are in Spanish. The English edition is Form 656.

Can an individual use this PDF by itself?

The page 1 warning says it is not a stand-alone form, is meant only for tax professionals, and that individuals use Form 656-B.

Which Spanish terms match the English ones?

"Ofrecimiento de Transacción" is offer in compromise, "Duda sobre el Cobro" is doubt as to collectibility, "Suma global" is lump sum and "Pagos periódicos" is periodic payment.

Is there a fee?

The form lists a $205 application fee, paid with the initial payment, unless the Low-Income Certification applies.

Are payments returned if the offer is not accepted?

Term c) says payments are not returned even if the offer is withdrawn, rejected or returned. The IRS keeps the fee unless the offer is not accepted for processing.

Can someone represent the taxpayer?

The form says to attach a valid, signed Form 2848 for representation during the offer investigation. Form 8821 lets a third party receive confidential information but not represent the taxpayer in collection matters.