Printable Form 2026

IRS Form 14773-A – Offer in Compromise Withdrawal Joint

IRS Form 14773-A – Offer in Compromise Withdrawal Joint – If you’re dealing with tax debt and have submitted a joint Offer in Compromise (OIC) to the IRS, circumstances might change, leading you to reconsider. Withdrawing your OIC can be a strategic move, but it requires the right form and process. Enter IRS Form 14773-A, the official document for joint OIC withdrawals. In this comprehensive guide, we’ll break down what Form 14773-A is, when to use it, how to complete it, and key considerations to ensure a smooth process. Whether you’re a taxpayer navigating IRS procedures or a professional assisting clients, this article provides up-to-date insights based on official IRS resources.

What Is an Offer in Compromise (OIC)?

An Offer in Compromise is a program offered by the IRS that allows eligible taxpayers to settle their tax debts for less than the full amount owed. It’s typically considered when full payment would create financial hardship or when there’s doubt about the collectibility of the debt. The IRS evaluates OICs based on your income, expenses, asset equity, and overall ability to pay.

To qualify for an OIC, you must:

  • Have filed all required tax returns and made necessary estimated payments.
  • Not be in an open bankruptcy proceeding.
  • For employers, have made required federal tax deposits for the current and past two quarters.

The application involves forms like Form 656 (Offer in Compromise) and Form 433-A (OIC) for individuals, along with a $205 non-refundable application fee and an initial payment (unless you qualify for low-income certification). Once submitted, the IRS reviews the offer, which can take time, and collection activities are generally suspended during this period.

However, life changes—such as improved financial situations, errors in the original submission, or deciding on alternative payment plans—might prompt a withdrawal before the IRS makes a decision.

Understanding IRS Form 14773-A: Offer in Compromise Withdrawal – Joint

IRS Form 14773-A is specifically designed for joint OIC withdrawals, where both spouses or partners who submitted the offer together agree to pull it back. This one-page form allows taxpayers to voluntarily withdraw their joint OIC, waiving any appeal rights in the process. It’s distinct from Form 14773, which is for individual withdrawals.

The form was last revised in December 2017 and remains the current version as of 2026. It’s available for free download from the IRS website, ensuring accessibility for all taxpayers.

When Should You Use Form 14773-A?

Use this form if:

  • You’ve submitted a joint OIC but no longer wish to proceed (e.g., you can now pay the full amount or prefer an installment agreement).
  • Both parties agree to the withdrawal—verification of consent from both spouses is required.
  • You want to handle any deposit made with the OIC (more on this below).

Withdrawals can be voluntary and made at any time before acceptance. Note that oral withdrawals are possible if clearly stated to an IRS representative, but written submissions via Form 14773-A are encouraged for documentation. If the IRS deems your offer unprocessable, it may be returned automatically, but that’s different from a voluntary withdrawal.

Step-by-Step Guide: How to Fill Out IRS Form 14773-A?

Completing Form 14773-A is straightforward, but accuracy is crucial to avoid delays. Here’s a breakdown:

  1. Enter Basic Information:
    • Provide the OIC offer number (found on your Form 656 submission).
    • Input the last four digits of each taxpayer’s Taxpayer Identification Number (TIN), typically your Social Security Number.
  2. Withdrawal Statement:
    • Address it to “To whom it may concern.”
    • State the date of the original OIC.
    • Acknowledge that withdrawing waives appeal rights.
  3. Signatures:
    • Both taxpayers must sign, print their names, and date the form. This confirms mutual consent.
  4. Handle the Deposit (If Applicable):
    • This section applies only to deposits submitted with the OIC (not the non-refundable application fee).
    • Enter the deposit amount.
    • Choose one option:
      • Request a refund of the deposit.
      • Consent to apply the deposit to outstanding tax liabilities (specify TIN last four digits, type of tax, period, and amount to apply).
    • If applying the deposit, both taxpayers must sign and date this section.
    • Attach a separate sheet if more space is needed for multiple liabilities.

If no deposit was made, skip this part.

Tips for Accurate Completion

  • Use black ink and print clearly.
  • Double-check dates and numbers to match your original OIC.
  • If you’re unsure about any field, refer to the IRS Offer in Compromise Booklet (Form 656-B) for guidance.

How to Submit Form 14773-A?

Send the completed form to the IRS office handling your OIC. This is usually the Centralized Offer in Compromise (COIC) site listed in your correspondence or Form 656-B instructions. You can submit via mail, fax, or in person. For joint offers, ensure both parties’ consent is clear.

Upon receipt, the IRS will process the withdrawal and send a confirmation letter (e.g., Letter 241). Collection activities may resume, so consider alternative resolution options promptly.

What Happens After Withdrawal?

  • Appeal Rights: You waive any right to appeal the OIC decision by withdrawing.
  • Deposits and Fees: The application fee remains non-refundable. Deposits can be refunded or applied as chosen.
  • Tax Debt: Your original tax liability persists. Explore options like installment agreements or partial payments.
  • Public Record: Withdrawn OICs aren’t part of public inspection files, unlike accepted ones.

If the withdrawal is involuntary (e.g., due to non-compliance), the IRS will notify you in writing.

Common Mistakes to Avoid When Using Form 14773-A

  • Incomplete Signatures: Both parties must sign; otherwise, the IRS may not process it.
  • Missing Details: Always include the OIC date and number.
  • Ignoring Deposits: If you made a deposit, decide its fate to avoid automatic application.
  • Delaying Submission: Withdraw early to minimize processing time and potential interest accrual.

Alternatives to Withdrawing Your OIC

Before withdrawing, consider:

  • Appealing a rejection using Form 13711 within 30 days.
  • Amending your OIC if new information arises.
  • Other IRS relief programs, such as Innocent Spouse Relief or Currently Not Collectible status.

Consult a tax professional for personalized advice, as withdrawing impacts your tax resolution strategy.

Where to Download IRS Form 14773-A?

Download the latest version directly from the IRS website: https://www.irs.gov/pub/irs-pdf/f14773a.pdf. For more on OICs, visit the IRS Offer in Compromise page.

By understanding and properly using IRS Form 14773-A, you can efficiently manage your joint OIC withdrawal and move forward with resolving your tax issues. Stay informed with official IRS updates to ensure compliance in 2026 and beyond. If you have questions, contact the IRS or a qualified tax advisor.