Offer in Compromise Tax Liability Resolution Program

The Offer in Compromise Program is used to resolve tax liabilities with the Comptroller when the taxpayer is unable to pay in full and all other efforts to resolve the liability have been unsuccessful. This program can be used for all taxes administered by the Comptroller including the Admissions and Amusement Tax, Income Tax, Sales and Use Tax and Withholding Tax.

The Offer in Compromise Program is not an appeal of the taxpayer's liability. Instead, under the program we look at your available resources, consider the resources in the light of your circumstances, and arrive at an equitable resolution of your liability by considering a reduction or abatement of the amount due.

In order to apply for this program you must meet certain eligibility requirements and you must submit Form MD656 to:

Offer in Compromise Program
Comptroller of Maryland
301 West Preston Street, Room 203
Baltimore, Maryland 21201

Business Tax Tip 58 - Offer in Compromise
Eligibility Requirements
Procedures
Form MD656
Form 433-A - Information Statement for Individuals
Form 433-B - Information Statement for Businesses
Tips for Completing Form MD656