Offer In Compromise
NC Gen. Stat. §105-237.1 authorizes the Secretary of Revenue to accept full settlement of a liability for a lesser amount than is due when in his or her opinion it is in the best interest of the State.
The Offer In Compromise instruction booklet (OIC-101) is intended to provide taxpayers with basic instructions on how to prepare an offer.
To prepare an offer, download the items listed below or call 1-877-252-3052 between the hours of 8:00 am - 4:30 pm EST Monday through Friday to have a department employee order the forms on your behalf.
| OIC Checklist | |
| OIC-100 | Offer in Compromise |
| OIC-101 | Instruction Booklet |
| OIC 101-A | Worksheet for an Individual |
| OIC 101-B | Worksheet for a Business |
| OIC 101-C | Worksheet for a Sole Proprietorship (Self-Employed Individual) |
| OIC-102 | Third Party Affirmation |
| RO-1062 | Collection Information Statement for Individuals and Sole Proprietorships |
| RO-1063 | Collection Information Statement for Businesses |
This page was last modified on 10/21/2021