OIC when taxpayer lives abroad

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  • #38588
    Michael McLeskey
    Participant

    When making an offer in compromise, if the taxpayer lives abroad, how can we determine if they are eligible for the low-income certification?

    #38703
    Eric Green
    Keymaster

    Michael, there is no clear guidance but what I have done in the past is the following: try and see what the cost of living is where they are compared to a city in the US. For instance, Tokyo is similar to NYC as far as cost of living. So if the client lives in Tokyo I would use NY for my guideline in all this, the low income certification (so within 48 US states) and for the allowable expense guidelines.

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