---
title: Who Qualifies for an Offer in Compromise? | TaxTruce
url: https://taxtruce.com/answers/who-qualifies-for-an-offer-in-compromise
updated: 2026-10-29
---

# Who qualifies for an offer in compromise?

Updated October 8, 20262 sourcesTaxTruce team[Fact checked](/editorial-standards)

The short answer

To be eligible, you must file all returns, make required estimated payments, and not be in an open bankruptcy. Then the IRS decides if you can't pay in full. Employers must also make tax deposits for the current and last two quarters.

The free IRS Pre-Qualifier tool helps you check before you apply. Results depend on your situation. Not every case qualifies.

## Sources

1. [IRS: Offer in compromise](https://www.irs.gov/payments/offer-in-compromise)
2. [IRS: Offer in Compromise Pre-Qualifier tool](https://irs.treasury.gov/oic_pre_qualifier/)

Run the numbers with our [free tax tools](/tools), like the penalty and payment plan math.