A married couple owing the same joint income tax liability may file only one Form 656 listing the joint liability. One fee of $150 should be attached to Form 656. A married couple opting to file separate offers to compromise the same joint liability may do so, but two $150 fees will be required.

[Note: This assumes that the taxpayers do not meet one of the exceptions for paying the application fee: 1) OIC filed solely under doubt as to liability, or 2) total monthly income falls at or below income levels based on the DHSS poverty guideline levels.]