---
title: Who Qualifies for the Fresh Start Program? | TaxTruce
url: https://taxtruce.com/answers/who-qualifies-for-fresh-start
updated: 2026-10-29
---

# Who qualifies for the Fresh Start program?

Updated October 8, 20263 sourcesTaxTruce team[Fact checked](/editorial-standards)

The short answer

There is no Fresh Start sign up. The rules belong to each option. For example, lien withdrawal on a direct debit plan needs a balance of $25,000 or less and 3 auto payments in a row. For a payment plan online, you need to owe $50,000 or less and have filed all returns.

For an offer in compromise, you must have filed all returns, made estimated payments and not be in an open bankruptcy.

## Words to know

[Lien withdrawal](/glossary)
:   Removal of the public lien notice. You still owe the debt. Ask with Form 12277.

[Offer in compromise (OIC)](/glossary)
:   A deal where the IRS agrees to take less than the full amount you owe. It costs $205 to apply, plus a first payment.

## Sources

1. [IRS: Understanding a federal tax lien](https://www.irs.gov/businesses/small-businesses-self-employed/understanding-a-federal-tax-lien)
2. [IRS: Payment plans and installment agreements](https://www.irs.gov/payments/payment-plans-installment-agreements)
3. [IRS: Offer in compromise](https://www.irs.gov/payments/offer-in-compromise)

Run the numbers with our [free tax tools](/tools), like the penalty and payment plan math.