Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
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Offers in Compromise Forms and Instructions

When you complete Form MD 656, you should address all of the reasons you believe you cannot, or should not, pay the full amount due. You should offer an amount you are able to pay. A mere unwillingness to pay will not excuse you. We will consider the following circumstances when deciding whether or not to accept your offer in compromise:

  • Doubt as to liability. If you believe you don't owe the amount due, you must include with Form MD 656 a detailed explanation of the reason(s) you believe you do not owe the tax.
  • Insufficient resources. If you don't have enough assets or income to pay the full amount, you must include with Form  MD 656 a complete financial statement, Form MD 433-A for individuals and/or Form MD 433-B for businesses.
  • Economic or other hardship. If you have enough assets to pay the full amount, but believe that because of your exceptional circumstances requiring full payment would cause an economic hardship or would be unfair and inequitable, you must include with Form MD 656 a complete financial statement, Form MD 433-A and/or Form MD 433-B.

Submit Form MD 656 and MD 433-A and/or MD 433-B to:

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

For more information about the Offer in Compromise Program, email us at or call 410-767-1555 from Central Maryland or 1-888-674-0020 from elsewhere.



Offer in Compromise

Collection Information Statement


Links for Tax Compliance Forms
Tax Forms and Instructions
Tax Compliance Forms
  Business Tax Refund Forms
  Offers in Compromise Forms and Instructions
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