0420 Form 656-PPV (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f656ppv.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(April 2020)

Department of the Treasury - Internal Revenue Service

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payments during the investigation of the offer until you receive a decision letter (accepted, rejected, returned, or withdrawn).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)

Mail your voucher and payment to:

If you reside in:

AZ, CA, CO, HI, ID, KY, MS, NM, NV, OK, OR, TN, TX, UT, WA

AK, AL, AR, CT, DC, DE, FL, GA, IA, IL, IN, KS, LA, MA, MD, ME MI, MN, MO, MT, NC, ND, NE, NH, NJ, NY, OH, PA, PR, RI, SC, SD, VA, VT, WI, WV, WY, or a foreign address

Memphis IRS Center COIC Unit AMC-Stop 880, P.O. Box 30834 Memphis, TN 38130-0834 1-844-398-5025

Brookhaven IRS Center COIC Unit P.O. Box 9011 Holtsville, NY 11742 1-844-805-4980

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