Get started resolving your state tax liabilities using the information below.  If you still need help, reach out to us using the contact form to the right of this page.

Take a look at the North Carolina Taxpayers’ Bill of Rights.

NC-DOR Monthly Payment Plan

Basic rules for the DOR’s Installment Agreements:

Tax Type

Balance Due


Individual Income

Less than $1,000

15 months

Individual Income

$1,000 to $6,999

30 months

Individual Income

$7,000 to $49,999

40 months

Individual Income

$50,000 or more

50 months


Any Amount

12 months

You may be able to get your Installment Agreement by applying online.

State of North Carolina Offer in Compromise

Yes, the state of North Carolina Department of Revenue has an Offer in Compromise program. 

  • All current tax payments must be up to date in order to qualify for the OIC.  All required tax returns must also be filed. 
  • You must pay 20% of your Offer amount up front when you submit your OIC to the DOR.  And, the payment is non-refundable.  You may be able to get out of the 20% payment if you fall within the federal poverty guidelines or if you are relying on a third party to pay your Offer amount, in which case you will need to submit form OIC-102.
  • You cannot Offer $0.  It’s gotta be more than zero.
  • Ability to pay monthly is calculated similarly to how the IRS does it, using the Collection Financial Standards.

Penalty Relief

Penalties may be removed due to the following reasons.

  • Death of taxpayer or immediate family member,
  • Serious/sudden illness of taxpayer or immediate family member,
  • Natural disaster,
  • Good compliance record – one waiver every 3 years, with more stipulations according to the penalty waiver form.
page last reviewed 10/20/2021


Our Specialties

  • Tax Debt Resolution / Tax Relief
  • Offer in Compromise / IRS Settlement
  • IRS Penalty Abatement and Relief
  • Installment Agreement / Monthly Payment Plan
  • Tax Lien, Levy and Garnishment Removal
  • IRS Lien Subordination, Withdrawal, Discharge
  • Enrolled Agents / Tax Debt Specialists

Fresh Start Tax Relief LLC, Taxes - Consultants & Representatives, Chicago, IL

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