In this situation, two Forms 656 will be required.  One for the individual liability, and the other for the partnership or corporate liability.  A check or money order for $150 must be attached to each offer, for a total of $300.  The IRS cannot combine individual tax on an offer application with taxes owed by a partnership or corporation.   

[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.]