Payment instructions
The top block explains the Periodic Payment Offer, how to pay, the EFTPS option and the Low-Income Certification note.
656-PPV
Offer in Compromise - Periodic Payment Voucher
- Agency
- IRS
- Revision
- Rev. 4-2020
- Fillable fields
- 8
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 656-PPV: Offer in Compromise - Periodic Payment Voucher
Form 656-PPV, Offer in Compromise - Periodic Payment Voucher, goes with each payment on an offer in compromise whose offered amount is paid within 6 to 24 months. The form calls this a Periodic Payment Offer.
The form says payments continue during the investigation of the offer until a decision letter arrives (accepted, rejected, returned, or withdrawn). The voucher is mailed with a check or money order payable to the "United States Treasury" to one of two IRS Centers, chosen by state of residence. It also notes that payments can be made through the Electronic Federal Tax Payment System (EFTPS).
You can fill out Form 656-PPV free in your browser on this page and download it without an account.
What's on Form 656-PPV
Name and address
First name and middle initial, last name, and an address line with street, room or suite, city, state and ZIP code.
SSN or EIN and offer number
One box for the SSN or EIN and one for the Offer in Compromise Number.
Amount of your payment
A dollar box, with a note to round up to the nearest whole dollar.
Tax year and tax debt
Optional blanks for a form number or name and a tax year or quarter, so the payment can apply to a specific tax debt such as a Trust Fund Recovery Penalty.
Mailing chart
Two rows of state abbreviations, each with an IRS Center COIC Unit address and phone number.
How to fill out Form 656-PPV
- 1
Name and address
Print or type the first name, middle initial, last name and full address.
- 2
Numbers
Enter the SSN or EIN and the Offer in Compromise Number.
- 3
Payment amount
Enter the amount being paid, rounded up to the nearest whole dollar.
- 4
Optional designation
To apply the payment to a specific tax year and tax debt, enter the form number or name and the tax year or quarter. Without a preference, the form says the money is applied to the government's best interest.
- 5
Prepare the payment
Make the check or money order payable to the "United States Treasury" and write the SSN or EIN on it. The form says not to send cash.
- 6
Mail it
Enclose the payment with the voucher without stapling or attaching it, and mail both to the address for the state of residence.
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Where to mail it and payment rules
Memphis
For 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.
Brookhaven
For 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.
How long payments continue
The form says payments continue during the investigation of the offer until a decision letter (accepted, rejected, returned, or withdrawn).
Paying electronically
The form points to EFTPS at https://www.irs.gov/payments under Other Ways You Can Pay, with Offer in Compromise - Subsequent Periodic Payment as the payment option.
No cash, no staples
The form says not to send cash, and to enclose but not staple or attach the payment to the voucher.
Designating a tax debt
The form says a specific tax liability can be designated up until the point of acceptance of the offer.
Related forms
656
Offer in Compromise
115 fields, 8 pages
656-B
Form 656 Booklet Offer in Compromise
842 fields, 32 pages
656-L
Offer in Compromise Doubt as to Liability (DATL)
117 fields, 10 pages
14773
Offer in Compromise Withdrawal
9 fields, 1 page
433-A
Collection Information Statement for Wage Earners and Self-Employed Individuals
425 fields, 8 pages
433-B
Collection Information Statement for Businesses
267 fields, 6 pages
Who uses Form 656-PPV?
Official sources and the blank
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Questions about Form 656-PPV
What is Form 656-PPV for?
It is the voucher sent with each payment on a Periodic Payment Offer, an offer in compromise whose offered amount is paid within 6 to 24 months.
Who is the payment made out to?
The form says to make the check or money order payable to the "United States Treasury" and to write the SSN or EIN on it.
Can periodic payments be made online?
The form says payments can be made through EFTPS by choosing Offer in Compromise - Subsequent Periodic Payment. It says choosing another option may delay processing of the offer.
What if no tax year is designated?
The form says that without a preference, the money is applied to the government's best interest.
Are payments needed with the Low-Income Certification?
The form says no payments are required for a taxpayer who qualified for the Low-Income Certification in Section 1 of Form 656, but any payments made will be applied to the tax debt.
Where is Form 656-PPV mailed?
To the Memphis IRS Center COIC Unit or the Brookhaven IRS Center COIC Unit, depending on the state of residence. Foreign addresses use Brookhaven.