Department of the Treasury - Internal Revenue Service
 Form 656-PPV 
   (April 2020)
                                   Offer in Compromise - Periodic Payment Voucher
If you filed an offer in compromise (offer) and the offered amount is to be paid within 6 to 24 months (Periodic Payment Offer) you must 
continue to make the payments during the investigation of the offer until you receive a decision letter (accepted, rejected, returned, or 
withdrawn). Mail this voucher with your check or money order payable to the “United States Treasury.” Enclose, but do not staple or 
attach, your payment with this voucher. Write your social security number or employer identification number on the check or money 
order. Do not send cash. You may designate a specific tax liability to apply the payment up until the point of acceptance of your offer. 
Note: You may also make your payment(s) electronically if you enroll in the Electronic Federal Tax Payment System (EFTPS).  
You can find EFTPS at https://www.irs.gov/payments under “Other Ways You Can Pay”. Once you are enrolled, you may 
select “Offer in Compromise - Subsequent Periodic Payment” as a payment option. If you select a payment option other than 
"Subsequent Periodic Payment” it may delay processing of your offer. 
If you qualified for the Low-Income Certification in Section 1 of Form 656, Offer in Compromise, no payments are required; however, 
any payments made will be applied to your tax debt.  
(Print or Type)
Your first name and middle initial                                          Your last name

Your address (number, street, and room or suite no., city, state, ZIP code)

Your Social Security Number (SSN) or Employer Identification Number (EIN)   Offer in Compromise Number

   Amount of Your Payment          If you want your payment to be applied to a specific tax year and a specific tax debt, such as 
                                   a Trust Fund Recovery Penalty, tell us the form number or name (i.e., 1040 or Individual Tax 
 (Dollars)
                                   Return)                                                                         and tax year/quarter                             . 
 $                                 If you do not designate a preference, we will apply any money you send to the government’s 
                                   best interest.
 Note: Round up to the nearest 
 whole dollar. 

If you reside in:                                                          Mail your voucher and payment to: 
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 

AK, AL, AR, CT, DC, DE, FL, GA, IA, IL, IN, KS, LA, MA, MD, ME             Brookhaven IRS Center COIC Unit 
MI, MN, MO, MT, NC, ND, NE, NH, NJ, NY, OH, PA, PR, RI, SC,                P.O. Box 9011 
SD, VA, VT, WI, WV, WY, or a foreign address                               Holtsville, NY 11742 
                                                                           1-844-805-4980

Catalog Number 31131Y                                www.irs.gov                                          Form 656-PPV (Rev. 4-2020)