Tax Forms
Find and download Nevada tax forms, including resources and guidelines to ensure accurate and timely filing with the Nevada Department of Taxation.
A
ACH Credit Instructions
Affidavit Forms
- Affidavit of Labor on Patented Mining Claims (PDF)
- Affidavit of Destruction (PDF)
- Affidavit for Fine Art Exemption (PDF) || Spanish – Affidavit for Fine Art Exemption (PDF)
- Nevada Holiday for Nevada National Guard (NNG) Affidavit (PDF)
- Purchaser for Drive Away Permits, Affidavit of (PDF)
- Purchaser for Farm Machinery and Equipment, Affidavit of (PDF)
- Purchaser of Animal Feed and Certain Supplies, Affidavit of (PDF)
- Affidavit for Confirmation of Receipt (PDF)
- Real Property Transfer Tax Exemption 1 Model Affidavit (PDF)
- Veteran’s Wage Deduction Affidavit (PDF)
Affidavits for Assessors
- Certificate and Affidavit Sample Templates (DOCX)
- Combination Affidavit Certification of Compliance Template (DOCX)
- Renewal Exemption-Low Income Housing, Affidavit for (PDF)
Agricultural Forms
Airline Industry Forms
Small Airlines
- Secured Small Airlines Annual Report 2026-2027
- Unsecured Small Airlines Annual Report 2025-2026
- Centrally Assessed Property Tax Annual Report Affidavit
- Instructions || PDF || DOCX
- Construction Work in Progress (CWIP) Projection & Actual Reports
Large Airlines
- Secured Large Airlines Annual Report 2026-2027
- Unsecured Large Airlines Annual Report 2025-2026
- Centrally Assessed Property Tax Annual Report Affidavit
- Instructions || PDF || DOCX
- Construction Work in Progress (CWIP) Projection & Actual Reports
Appeals Forms
Nevada Tax Commission (NTC) Appeal Forms
State Board of Equalization (SBE) Appeal Forms
- 2024 SBE Appeal Deadlines (PDF)
- Assessor Appeal from County Board of Equalization (CBE) (PDF)
- Agent Authorization – SBE (PDF) || Spanish – Agent Authorization (PDF)
- Direct Appeal by Assessor or Department – SBE (PDF)
- Taxpayer Appeal from County Board of Equalization (CBE) (PDF)
- Taxpayer Direct Appeal – SBE (PDF)
- Withdrawal Form – SBE (PDF)
Application Forms
- Affiliated Group Payroll Provider Application and Instructions (PDF)
- Spanish – Application for Permissible Persons Permit (PDF)
- Certificate of Compliance Application (PDF)
- Event Specific Tobacco Licensing Application (PDF)
- Nevada Business Registration Form (PDF) || Spanish – Nevada Business Registration Form (PDF)
- One Time Application Vendor List (PDF)
- Tobacco Licenses Application (PDF)
- Tobacco Retail License Application (PDF)
- Warehouse/Distribution Center/Logistics Company Application (PDF)
Assessor Forms
- Approval or Objection to Proposed Improvement Factor (PDF)
- Assessor Reports Timeline and State Contact (PDF)
- Certificate and Affidavit Sample Templates (DOCX)
- Combination Affidavit Certification of Compliance Template (DOCX)
- Statistical Analysis of the Secured Roll FY 2025-2026
- Statistical Analysis of the Unsecured Roll FY 2024-2025
Annual Reports
- Annual Report of Appraisals NAC 361.150 Form (XLSX)
- Annual Survey Cost of Collecting Taxes FY 24-25
Property Tax Related Forms
- Affidavit for Renewal for Property Tax Exemption-Low Income
- Affidavit of Labor on Patented Mining Claims (PDF)
- Ag Declaration (PDF) Declaration of Rural Land Classification
- Application Exemption Property Tax – Low Income
- Common Elements (PDF)
- Fine Art Affidavit (PDF)
- Real Property Agricultural Use Assessment Application & Instructions (PDF)
Request Forms
- Personal Property Manual Addition Request Form (PDF)
- Rural Building Manual Addition Request Form (PDF)
Resources for Assessors
- Nevada County Websites: Assessor and Treasurer Pages are available on each county website. Please navigate to the appropriate page for information on property tax.
- Agricultural Deferred Calculation (XLSX)
- Agricultural – Sales Questionaire (PDF)
- Age Weighting Calculation Form (XLSX)
- Income Approach for Obsolescence (XLS)
- Interpolation Form (XLSX)
- Lot Depth Table (DOCX)
- Mine Properties – Sales Questionnaire (XLSX)
- Percent of Building and Improvement Calculation (XLSX)
- Segregation of the Roll (SEG) and Statistical Analysis of the Roll (SAR) Reporting 101 (PPTX)
Top Ten Taxpayer
Authorization Forms
- Agent Authorization – SBE (PDF) || Spanish – Agent Authorization (PDF)
Allows any individual, corporation, firm, organization, or partnership you designate to inspect and/or receive your confidential information for the type of tax and the years or periods you list.
- Authorization for Release of Information to Purchaser Successors Liability
- Power of Attorney Form (2848) can be found on the IRS Website.
B
Bank Forms
Budget Forms:
Budget Augmentations
- Budget Augmentation Packet Guidelines & References (PDF)
- Budget Augumentation Schedule (XLSX)
- Budget Augumentation Schedules Proprietary Fund (XLSX)
Business Forms
- Business Registration Form – Nevada (PDF)*
*The Nevada Business Registration is used by the state and several counties. This download comes with instructions on pages 2 and 4. The Nevada Business Registration must be completed in its entirety to issue your Sales Tax/Use Tax Permit. - Close Account Form (PDF)*
*To close all Nevada business locations with Sales Tax, Use Tax, and/or Commerce Tax accounts under a single Nevada Taxpayer ID (TID), please use this Close Account (closeout) Form.
C
Cannabis Forms
Medical – Wholesale & Retail
- Medical Cannabis Tax Return (PDF):
Retail
- Retail Cannabis Tax Return (PDF):
Wholesale
- Wholesale Cannabis Supplemental Transfer to Identical Ownership Reporting
- Wholesale Cannabis Return (PDF):
- 4/1/25 to 6/30/25
- 1/1/25 to 3/31/25
- 10/1/24 to 12/31/24
- 7/1/24 to 9/30/24
- 4/1/24 to 6/30/24
- 1/1/24 to 3/31/24
- 10/1/23 to 12/31/23
- 7/1/23 to 9/30/23
- 4/1/23 to 6/30/23
- 1/1/23 to 3/31/23
- 7/1/22 to 12/31/22
- 1/1/22 to 6/30/22
- 7/1/21 to 12/31/21
- 1/1/21 to 6/30/21
- 7/1/20 to 12/31/20
- 1/1/20 to 7/30/20
- 7/1/19 to 12/31/19
- 1/1/19 to 6/30/19
- 7/1/18 to 12/31/18
- 1/1/18 to 6/30/18
- 7/1/17 to 12/31/17
Centrally Assessed Property Tax Reports
- Centrally Assessed Property Tax Annual Report Affidavit
- Instructions || PDF || DOCX
Cigarette & Other Tobacco Product (OTP) Forms
Current Cigarette & Other Tobacco Products Tax Forms
- Tobacco License Renewal Form – 2026 (PDF) || Spanish – Tobacco License Renewal Form 2026 (PDF)
- DO NOT USE IF A RENEWAL HAS ALREADY BEEN SENT IN. The PDF above should be used ONLY if you have not received your annual tobacco renewal form.
- If you are unsure of your renewal status, please send an email to Taxation-AdminMSA@tax.state.nv.us before submitting a form to avoid possible duplicates.
- Please complete the form in its ENTIRETY and mail it with applicable payment to the Carson City Taxation office.
- Affidavit of Destruction (PDF)
- Affidavit of Receipt (PDF)
- Application for Event Specific Tobacco Licensing (PDF)
- Application for Tobacco Retail License (PDF) || Spanish – Application for Tobacco Retail License (PDF)
- Application for Tobacco Licenses (PDF) || Spanish – Application for Tobacco Licenses (PDF)
- Application for Warehouse/Distribution Center/Logistics Company (PDF)
- Cigarette Claim for Refund (PDF)
- Monthly Electronic Cigarette Inventory Report – Effective 4/1/20 (XLSX)
- Other Tobacco Products Return (PDF)
- OTP Back-up Forms (XLSX)
- One-Time Cigarette Tax Return (PDF)
- One-Time OTP Tax Return (PDF)
Prevent All Cigarette Tracking (PACT)
- Combined P.A.C.T. Act/NRS 370.327 Reporting Form
- P.A.C.T. Act Compliance Warning and Registration Information (PDF)
- P.A.C.T. Notice – New Filing Requirements (PDF)
Surety Bond
Prior Cigarette & Other Tobacco Products Tax Forms
Close Account
Commerce Tax Forms
- 30-Day Extension of Time to File and Pay Commerce Tax Form (PDF)
- Commerce Tax Return
- Commerce Tax Credit for Modified Business Tax FAQs
- Exempt Status Entity Form (PDF)
- NAICS Code Category Change Form (PDF)
- Nexus Questionnaire (PDF)
Common Carriers Reports (Liquor)
Construction Work in Progress (CWIP) Forms
*See also: Utility and Transportation Properties for additional Property Tax related forms
Consumer Use Tax Forms
- Consumer Use Tax Return
D
E
Energy Industry and Municipal Electrics Forms
- Electrics Annual Report Schedule Forms 2026-2027
- Municipal Electrics Annual Report Schedule Forms 2026-2027
- Centrally Assessed Property Tax Annual Report Affidavit
- Instructions || PDF || DOCX
- Construction Work in Progress (CWIP) Projection & Actual Report
Exemption Forms
- Exempt Status Entity Form (PDF)
- Exempt Status Entity Form – Spanish (PDF)
- Low Income Housing Application Exemption (PDF)
- Pollution Control Exemption Claim Form (Assessor Use Only)
- Property Tax Exemption Application (PDF) (Assessor Use Only)
- Real Property Transfer Tax (RPTT) Exemption 1 Model Affidavit (PDF)
- Renewal Exemption Affidavit for Low Income Housing (PDF) (Assessor Use Only)
- Sales/Use Tax Exemption Application (RCE)
- Application for Sales/Use Tax Exemption for: Religious | Charitable | Educational Organizations
- Streamline Sales & Use Tax (SST) Certificate of Exemption
Exhibition Facility Fee Return Forms
- Quarterly Exhibition Facility Fee Return and Instructions (PDF)
- Annual Exhibition Facility Fee Return and Instructions (PDF)
Extension Forms
F
Financial Forms
- Bank Forms
- Financials for Businesses (PDF)*
- Financials for Individuals (PDF)*
- *If you have Adobe Reader, download the PDF form to your desktop. The PDF will not open in the browser.
G
Gas and Pipeline Industry Forms
- Natural Gas and Pipeline Property Tax Report & Index of Schedules 2026-2027 (PDF)
- Natural Gas and Pipeline Property Tax Report & Index of Schedules 2026-2027 (XLSX)
- Centrally Assessed Property Tax Annual Report Affidavit
- Instructions || PDF || DOCX
- Construction Work in Progress (CWIP) Projection & Actual Reports
Geothermal Forms
*See also: Net Proceeds of Minerals (NPM) Forms
- Geothermal Operator Statement of Gross Yield and Claimed Net Proceeds
- Instructions || PDF || XLSX
Gold and Silver (G&S) Excise Tax Forms
- Estimated G & S Quarterly Payment Vouchers (PDF)
- Extension to file G & S Excise Tax Return Form (PDF)
- G & S Excise Tax Return
- Request for Waiver of Penalty and Interest (PDF)
Group Payroll Applications
H
I
Independently Procured Insurance Forms
Insurance Forms
Industrial Insurance
- Annual Industrial Insurance Premium Tax Reconciliation Return
- Quarterly Industrial Insurance Premium Tax Return
Non-Industrial Insurance
- Annual Insurance Premium Tax Reconciliation Return *Not for reporting Industrial Insurance
- Quarterly Insurance Premium Tax Reconciliation Return
J
K
L
Liquor Forms
- Application for Certificate of Compliance (Liquor) (PDF)
- Common Carriers Report (Liquor) (PDF)
- Liquor Excise Tax Return (PDF)
- Liquor License Application (PDF)
- Liquor Surety Bond (PDF)
- Notice of Civil Infraction (PDF)
- Petition for Redetermination of Civil Infraction (PDF)
- Supplier Designation of Importer-Wholesaler (PDF)
- Supplier Liquor Excise Tax Report Sales to Consumers (PDF)
- Supplier Report of Shipments of Alcoholic Beverages into Nevada (PDF)
Live Entertainment Forms
- Live Entertainment Tax Return Form (PDF) *For non-gaming facilities with occupancy of more than 200
- Live Entertainment Tax Return – Spanish *For non-gaming facilities with occupancy of more than 200
Local Government Finance Forms
- Capital Improvement Plan Instructions & Forms FY 2025 (XLSX)
- Indebtedness Report Forms & Instructions FY 2025
- Lobbying Expenses FY 2025
- More Cops Quarterly Reporting Form (PDF)
- Quarterly Economic survey (QES) Report form with Instructions (PDF)
- Redevelopment Reporting Form (PDF)
Annual Fiscal Report
Budgets:
Budget Augmentations
- Budget Augmentation Packet Guidelines & References (PDF)
- Budget Augumentation Schedule (XLSX)
- Budget Augumentation Schedules Proprietary Fund (XLSX)
Locally Assessed Property Forms
- Annual Survey Cost of Collecting Taxes FY 24-25
- Agricultural Hay Price and Pasture Rental Survey (PDF)
- Notification Letter 2024 (PDF)
- Personal Property Tax Estimator (XLSX)
- Top Ten Assessed County Reporting Form (XLSX)
M
Marketplace Facilitator Certificate of Collection Form (PDF)
Mine Properties Forms (Centrally Assessed)
- Affidavit of Labor on Patented Mining Claims (PDF)
- Mining Declaration of Value: Mining Personal Property. Pursuant to Nevada Revised Statutes (NRS) 361.265 via NRS 362.100(1b), each person or firm owning, claiming, possessing, controlling, or managing personal property, buildings and other improvements for mining and/or milling shall return a statement of personal property describing the property and its cost of acquisition.
- Pollution Control Exemption Claim Form (Assessor Use Only)
- Mine Properties – Sales Questionnaire (XLSX)
Minerals Forms
*See also: Net Proceeds of Minerals
- Operators Reporting of Net Proceeds of Minerals
- Instructions || PDF || XLSX
Modified Business Tax Forms
*See also: Commerce Tax Credit for Modified Business Tax FAQs
Note: The PDF will not open in the browser.
If you have Adobe Reader, click download and save to your computer to open in Reader.
For users without Adobe Reader, download the XLSX form and save to your computer. It is not editable in the browser.
MBT Return – General Business
- 7-1-23 to Current
- 10-1-22 through 6-30-23
- 7-1-19 through 9-30-22
- 7-1-16 through 6-30-19
Note: The PDF will not open in the browser.
If you have Adobe Reader, click download and save to your computer to open in Reader.
For users without Adobe Reader, download the XLSX form and save to your computer. It is not editable in the browser.
MBT Return – Financial Institutions
- 7-1-23 to Current
- 10-1-22 through 6-30-23
- 7-1-19 through 9-30-22
- 7-1-16 through 6-30-19
Note: The PDF will not open in the browser.
If you have Adobe Reader, click download and save to your computer to open in Reader.
For users without Adobe Reader, download the XLSX form and save to your computer. It is not editable in the browser.
MBT Return – Mining
N
NAICS Code Category Change Form
Net Proceeds of Minerals (NPM) Forms
- 2025 NPM Reporting Dates (PDF)
- Mining: Operators Reporting of Net Proceeds of Minerals
- Instructions || PDF || XLSX
- Royalty Form for Net Proceeds of Minerals
- Instructions || PDF || DOCX
- Geothermal Operator Statement of Gross Yield and Claimed Net Proceeds
- Instructions (PDF) ||PDF || XLSX
- Net Proceeds Annual Projection Report *This form is required annually per NRS 362.115(1)(a).
Nevada Business Registration Form
Nevada Holiday for Nevada National Guard (NNG) Affidavit
Nevada Tax Commission (NTC) Appeal Forms
Nexus Questionnaire
Non-Schools Budget
Notary Form
Notices
O
Offer in Compromise Forms
- Financials for Businesses (PDF)*
- Financials for Individuals (PDF)*
- Offer in Compromise Form (PDF)
- Waiver of Limitation – Offer in Compromise (DOCX)
One-Time Forms
- One-Time Event Application & Log
- One-Time Event Application & Log – Spanish
- One-Time Cigarette Tax Return (PDF)
- One-Time Other Tobacco Product (OTP) Tax Return (PDF)
Online Business Registration Forms
- Online Business Registration to file your taxes
- Online Registration for a Business License
Other Tobacco Product (OTP) Forms
See: Cigarettes & Other Tobacco Products (OTP) for all forms
P
Payment Forms
- Payment Agreement Guaranty
- Request for Payment Plan (PDF) || Spanish – Request for Payment Plan
- Waiver of Limitation – Payment Plan (DOCX)
Payment Vouchers
Payroll Forms
- Affiliated Group Payroll Provider Application and Instructions (PDF)
- Payroll tax credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts (PDF)
Peer-to-Peer Tax Forms
- Clark County Peer-to-Peer Tax Return (PDF)
- Clark County Peer-to-Peer Tax Return – Spanish
- Washoe County Peer-to-Peer Tax Return (PDF)
- Washoe County Peer-to-Peer Tax Return – Spanish
- State Current Peer-to-Peer Car Sharing Tax Return (PDF)
- State Current Peer-to-Peer Car Sharing Tax Return – Spanish
- Peer-to-Peer Supplemental Return (XLSX)
Penalty & Interest Forms
Petition for Redetermination and Request for Hearing Forms
- Petition for Redetermination of Civil Infraction (PDF)
- Request for Hearing (PDF)
- Taxpayer Petition for Appeal of Property Tax-Related Issue – NTC (PDF)
- Universal Petition for Redetermination (PDF)
Power of Attorney
- Power of Attorney Form 2848 can be found on the IRS Website at https://www.irs.gov. Download Tax Information Authorization Form 8821 to allow any individual, corporation, firm, organization, or partnership you designate to inspect and/or receive your confidential information for the type of tax and the years or periods you list.
Private Car Line Forms
- Private Car Lines Annual Report Year End 2024
- Centrally Assessed Property Tax Annual Report Affidavit:
- Instructions || PDF || DOCX
- Construction Work in Progress (CWIP) Projection & Actual Reports
Property Tax Forms
*See also: Centrally Assessed Property and/or Locally Assessed Property
and Assessor Forms
Q
Quarterly Forms
- Exhibition Facility Fee Return and Instructions, Quarterly (PDF)
- Gold & Silver Estimated Quarterly Payment Vouchers (PDF)
- Quarterly 2% Clark County Car Rental Fee Return (PDF)*
- Quarterly 2% Washoe County Car Rental Fee Return (PDF)*
- Quarterly 10% Passenger Car Governmental Service Fee Return (PDF)* *If you have Adobe Reader, download the PDF form. The PDF will not open in the browser.
R
Railroad Property Tax Forms
- Railroads Property Tax Report; Index of Schedules – Year End 2024
- Centrally Assessed Property Tax Annual Report Affidavit:
- Instructions || PDF || DOCX
- Construction Work in Progress (CWIP) Projection & Actual Reports
Real Property Forms
- Real Property Agricultural Use Assessment Application & Instructions (PDF)
- Ag Declaration (PDF) Declaration of Rural Land Classification
Real Property Transfer Tax (RPTT):
- Reporting Guide 4-23-2014 (PDF)
- Overview Brochure (PDF)
- Declaration of Value Form (PDF)
- Exemption 1 Model Affidavit (PDF)
Redetermination and Request (Hearings) Forms
- Request for Hearing (PDF)
- Universal Petition for Redetermination (PDF)
- Election to Withdraw Petition Request for Hearing (DOCX)
Refund Forms
Resale Certificate
Royalty Forms
- Royalty Form for Net Proceeds of Minerals
- Instructions || PDF || DOCX
S
Sales & Use Forms
Sales & Use Tax Returns
- RETAILER/WHOLESALER/MANUFACTURER: Sales & Use Tax Return
- CONSUMER: Use Tax Return
- *If you have Adobe Reader, download the PDF form. The PDF will not open in the browser.
Other Sales & Use Related Forms
- Application for Contractor Refund – Prior to January 2020 (PDF)
- Application for Voluntary Disclosure of Failure to File Return (PDF)
- Marketplace Facilitator Certificate of Collection (PDF)
- Nevada Business Registration (PDF) || Spanish – Nevada Business Registration (PDF)
- Payment Agreement Guaranty
- Resale Certificate (PDF)
- Resale Certificate – Spanish
- Sales/Use Tax Exemption Application (RCE) || Spanish – Sales/Use Tax Exemption Application (RCE)
- Application for Sales/Use Tax Exemption for: Religious | Charitable | Educational Organizations
- Surety Bond Acknowledgement (PDF)
- Tourism Improvement District Semi-Annual Report (PDF)
- Universal Request for Waiver of Penalty and Interest (PDF)
- Vessel Trade In Trade Down Supplemental Reporting Form (XLSX)
School Budget
Short Term Lessor Forms
- Annual Report of Vehicle Licensing Cost (PDF)
- Quarterly 2% Clark County Car Rental Fee Return (PDF)*
- Quarterly 2% Washoe County Car Rental Fee Return (PDF)*
- Quarterly 10% Passenger Car Governmental Service Fee Return (STS) (PDF)*
*If you have Adobe Reader, download the PDF form. The PDF will not open in the browser.
State Board of Equalization (SBE) Forms
- 2024 SBE Appeal Deadlines (PDF)
- Agent Authorization – SBE (PDF) || Spanish – Agent Authorization (PDF)
- Assessor Appeal from County Board of Equalization (CBE) (PDF)
- Direct Appeal by Assessor or Department – SBE (PDF)
- Taxpayer Appeal from County Board of Equalization (CBE) (PDF)
- Taxpayer Direct Appeal -SBE (PDF)
- Withdrawal Form – SBE (PDF) || Spanish – Withdrawal Form (PDF)
Streamlined Sales & Use Tax (SST) Forms
- Nevada’s SST Certificate of Compliance Instructions
- Streamline Sales & Use Tax (SST) Certificate of Exemption
Surety Bond Acknowledgement Forms
- Surety Bond Acknowledgement – Liquor Excise Tax (PDF) *Chapter 369
- Surety Bond Acknowledgement – Cigarette and Other Tobacco Products Excise Tax (PDF) *Chapter 370
- Surety Bond Acknowledgement – Sales and Use Taxes (PDF) *Chapters 372, 374, 377, 377A and 377B
T
Tax Credit Forms
- Commerce Tax Credit for Modified Business Tax
- Nevada Educational Choice Scholarship Program Update
- Payroll Tax Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts (PDF)
Tax Information Authorization
Taxpayer Petition for Appeal of Property Tax-Related Issue Form
Telecommunications Industry Forms
- Telecommunications Property Tax Report Fiscal Year 2026-2027
- Centrally Assessed Property Tax Annual Report Affidavit:
- Instructions || PDF || DOCX
- Construction Work in Progress (CWIP) Projection & Actual Reports
Tire Surcharge Fee Return
- Tire Surcharge Fee Return (PDF)*
- Tire Surcharge Fee Return – Spanish
*Note: If you have Adobe Reader, download the PDF form. The PDF will not open in the browser.
Tobacco & Other Tobacco Products (OTP)
See: Cigarettes & Other Tobacco Products (OTP) for all forms
Tourism Improvement District Semi-Annual Report
Transportation Connection Tax (TCT) Return
U
Universal Petition for Redetermination
Utility and Transportation Reporting Forms
- Airline Industry
- Energy Industry and Municipal Electrics
- Gas and Pipeline Industry
- Mine Properties Forms (Centrally Assessed)
- Private Carlines
- Railroad Industry
- Telecommunications Industry
- Centrally Assessed Property Tax Annual Report Affidavit:
- Instructions || PDF || DOCX
- Construction Work in Progress (CWIP) Projection & Actual Reports
V
Vessel Trade In/Trade Down Supplemental Reporting Form
Veteran Forms
- Affidavit for Veterans’ Wage Deduction (PDF)
- Affidavit for Veterans’ Wage Deduction – Spanish
- Real Property/Vehicle Tax Exemptions for Veterans
Voluntary Disclosure – Please submit Sales and Use Tax Voluntary Disclosure online at My Nevada Tax
W
Waivers
- Request for Waiver of Penalty and Interest (PDF)
- Waiver of Limitation – Payment Plan (DOCX)
- Waiver of Limitation – Offer in Compromise (DOCX)