433-B
Collection Information Statement for Businesses (Spanish Version)
Form 433-B (OIC) (sp) is the Spanish version of Form 433-B (OIC), Collection Information Statement for Businesses. The IRS prints it in Spanish, under the title "Información de Cobro para los Negocios", for business owners who read Spanish. The form says it is completed by a corporation, a partnership, an LLC classified as a corporation or another LLC, and that it should only be used with Form 656, Offer in Compromise ("Formulario 656, Ofrecimiento de Transacción").
It asks for business information and owners, business assets in the U.S. and abroad, average monthly income and expenses, and other information, then walks through a calculation of the minimum offer amount that goes on Form 656. The form says a business with a sole owner does not use it and completes Form 433-A (OIC) instead. The text is in Spanish. One page heading reads "Section 2 (continuación)", and the catalog number and footer "Form 433-B (OIC) (sp) (Rev. 4-2026)" are in English.
This is the April 2026 revision (Rev. 4-2026), dated "abril de 2026" in its header. The English edition is Form 433-B (OIC). The PDF can be filled out free in the browser on this page and downloaded without an account.
Name, EIN, address, county, description and DBA, phones, website, fax, federal contractor status, employees, outsourced payroll or tax preparation, tax deposit frequency, average gross monthly payroll, and owners and officers.
Cash and investments, digital assets, notes and accounts receivable, real estate, vehicles and other business equipment, domestic and foreign, added into Box A.
Average gross monthly income on lines 6 to 10 totals in Box B, monthly expenses on lines 11 to 20 total in Box C, and Box D is Box B minus Box C.
Box D times 12 (Box E) or times 24 (Box F), depending on the payment period, plus Box A gives the offer amount for Form 656.
Bankruptcy, affiliations, money related parties owe the business, litigation, asset and real property transfers, time outside the U.S., foreign assets, funds held in trust and lines of credit.
The taxpayer's signature under penalties of perjury, with title and date, followed by a checklist of attachments.
Section 2 says to gather the most recent statements from banks and lenders, monthly payments, loan balances and the accountant's depreciation schedules. For current values it mentions Kelley Blue Book (www.kbb.com), NADA (www.nada.com) and local real estate listings.
Round to the nearest whole dollar and enter "0" instead of a negative number. For real estate, vehicles and equipment, multiply market value by 0.8 and subtract the loan balance. Leased vehicles, and equipment leased or used to produce income, are entered as 0.
Use the most recent 6 to 12 months of records. With a current profit and loss statement, the form says to enter the totals in Box B and Box C and skip lines 6 to 10 and 11 to 20. Non-cash expenses such as depreciation are not allowed.
For five or fewer payments within five months or less, multiply Box D by 12. For 6 to 24 months, multiply it by 24. Add Box A and enter the result on Form 656, Section 4, Payment Terms.
Answer each yes or no question in Section 6 with details for each yes, then sign Section 7 with a title and date.
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
The form says it should only be used with Form 656, Offer in Compromise, and its checklist ends with a current Form 656, completed and signed. The PDF prints no mailing address.
The checklist lists a current profit and loss statement for at least the most recent 6 to 12 months if appropriate, the six most recent statements for each business bank account, the three most recent for each investment account, lender and receivables statements, and records of digital assets.
The checklist lists Form 2848 when an attorney, CPA or enrolled agent will represent the business and no current form is on file, with all years and forms in the offer and the current tax year.
Section 6 says a business that is currently in an open bankruptcy proceeding is not eligible to apply for an offer.
The form says asset values are subject to adjustment by the IRS, and the 12 and 24 multipliers do not apply if the IRS determines the tax debt can be paid in full within the legal period for collection.
433-B
267 fields, 6 pages
433-A
424 fields, 8 pages
656
114 fields, 8 pages
2848
78 fields, 2 pages
656-B
840 fields, 32 pages
433-B
453 fields, 6 pages
The business making an offer in compromise completes the form, and the taxpayer signs Section 7 with a title. It goes to the IRS with Form 656.
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Spanish. The questions, notes and checklist are in Spanish. One page heading, "Section 2 (continuación)", the catalog number and the footer are in English.
Yes. Form 433-B (OIC), Collection Information Statement for Businesses, is the English edition.
No. The form says to complete Form 433-A (OIC), Collection Information Statement for Wage Earners and Self-Employed Individuals, instead.
No. The form says it should only be used with Form 656, Offer in Compromise.
The form says equity in income producing assets shown in Section 2, except real estate, may be excluded from the Box A amount used in the offer calculation.
Yes. The form says that with a current profit and loss statement, the totals go in Box B and Box C and lines 6 to 10 and 11 to 20 are not completed.
