Individual Income Tax Settlement Requests
The department may consider settling a delinquent individual income tax account for less than the full amount, also called an offer in compromise, in situations including but not limited to older unresolved accounts, hardship cases, retired or limited income taxpayers, and nonresident taxpayers.
This information can be found in Regulation 36-017 and Nebraska Rev. Stat. ยงยง 77-279(3) and 77-8907(2). July 3, 2013
Your proposal must be:
in writing
propose a settlement amount
indicate why it is in the state's best interest
This request will also need to have the following documents included:
- Financial Hardship Request for Individuals (Form FHRIND-NE)
- Documents required to accompany Form FHRIND-NE to include:
- two months most recent bank statements
- two most recent pay stubs (if applicable)
Each offer in compromise will be reviewed on a case by case basis.
