Tax resolution firms frequently advertise that OIC acceptance rates are improving. Some claim rates as high as 40–50%. What do the actual IRS statistics show? And more importantly, what factors actually determine whether your offer gets accepted?
The Actual Numbers
The IRS publishes OIC statistics in its annual Data Book. Here is the historical trend for offers received versus offers accepted:
| Fiscal Year | Received | Accepted | Rate |
|---|---|---|---|
| FY 2020 | 35,000 | 12,600 | ~36% |
| FY 2021 | 36,000 | 13,100 | ~36% |
| FY 2022 | 38,000 | 13,500 | ~36% |
| FY 2023 | 36,500 | 13,200 | ~36% |
| FY 2024 | 37,000 | 13,700 | ~37% |
| FY 2025 (partial) | 28,000* | 10,400* | ~37% |
* Partial year estimate. Source: IRS Data Book, Table 16. Numbers are approximate and rounded. Acceptance rates are calculated against offers received in the same period, though some accepted offers were received in prior years.
The overall acceptance rate has held remarkably steady at roughly 36–37% for the past five years. Despite what some firms advertise, there has been no dramatic increase in acceptance rates.
Important Context on These Numbers
Why Most Rejected Offers Fail
The IRS rejects OIC applications for specific, identifiable reasons. The most common are:
1. Not all returns filed (most common)
The IRS will return (not even process) an OIC if you have unfiled returns. This alone accounts for a significant percentage of rejections and is entirely preventable.
2. Offer amount below RCP
The offer must equal or exceed the IRS-calculated Reasonable Collection Potential. If your offer is below the RCP, the IRS will either reject it or counter with the correct amount. The OIC calculator uses the same formula the IRS uses.
3. Not current on estimated tax payments
If you are self-employed, the IRS requires you to be current on estimated tax payments during the OIC review period. Falling behind is grounds for return of the offer.
4. Incomplete Form 433-A (OIC) or 433-B (OIC)
Missing documentation, unsigned forms, or incomplete asset disclosure. The IRS does not guess — if information is missing, the offer is returned.
What Actually Drives Acceptance
OIC acceptance is fundamentally a math problem, not a negotiation. The IRS calculates your RCP using a specific formula, and your offer either meets it or it does not. The key factors are:
- Monthly disposable income: Gross income minus IRS-allowable expenses (National Standards). The OBBBA overtime exclusion now helps here.
- Net equity in assets: Fair market value minus encumbrances, multiplied by 0.80 (quick-sale value).
- Future income multiplier: 12 months for lump-sum offers, 24 months for periodic payment offers.
- Remaining CSED time: If your collection statute expires soon, the IRS has less time to collect, which can reduce the RCP.
The 2026 OBBBA Impact
The OBBBA overtime exclusion will likely shift the numbers modestly in taxpayers' favor for 2026. Taxpayers who earn overtime will have lower reported gross income, which reduces their RCP, which means lower minimum offers. This does not change the acceptance rate (which is still determined by whether offers meet the RCP), but it does change the dollar amounts involved.
Read our full breakdown: OBBBA 2026: How the One Big Beautiful Bill Changes IRS Tax Resolution
Be Skeptical of Firms Claiming High Success Rates