Compare the main IRS tax relief options
| Option | What it may do | What needs review |
|---|---|---|
| Offer in Compromise | Settle eligible debt for an accepted amount. | Compliance, collection potential, assets, and special circumstances. |
| Installment agreement | Spread payments over time. | Affordable payments, current eligibility rules, fees, and collection dates. |
| Partial-payment agreement | Make affordable payments where full repayment is not feasible within the collection period. | Detailed finances, assets, and periodic reviews. |
| Currently Not Collectible | Temporarily delay collection for financial hardship. | Basic living expenses and ability to pay; debt and accruals remain. |
| Penalty relief | Remove eligible penalties. | Penalty type, compliance history, or reasonable cause. |
Start with the right facts
Confirm the debt and the tax periods first. Bring required returns current, review estimated payments or withholding, and collect recent income and expense records. If a notice lists a deadline, address that deadline directly; completing a calculator does not extend it.
When the standard options need a different approach
If the assessment is wrong, review the appropriate procedure to dispute or correct it. An innocent-spouse issue, business payroll debt, or an open bankruptcy proceeding can require a specialized legal analysis. Do not treat an OIC screening result as a determination of your rights in those situations.
Free resources and optional representation
IRS information and applications are available directly. Eligible taxpayers may qualify for help through a Low Income Taxpayer Clinic. Private representation can be useful for complicated records, collection action, or legal issues, but no provider controls IRS approval.
Our calculator results include a link to Republic Tax Relief for the publisher-confirmed free initial tax-attorney review. You are free to choose another qualified professional or work directly with the IRS.
Find your next step.
Use the free tax relief qualification tool for an initial estimate, then have a licensed tax professional verify your options.
Check my options →Sources & further reading
- IRS Topic 202: Tax payment options
- IRS Offer in Compromise overview
- IRS payment plans and installment agreements
- IRS: Temporarily delay the collection process
- IRS penalty relief
- Low Income Taxpayer Clinics
Sources checked September 30, 2026. Tax rules and allowance amounts can change.