Two OICs are needed. One for the joint liability and another one for the
individual (non-joint) liability. A check or money order for $150 should
accompany each Form 656.
[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.]