What is a conservation easement?

A permanent restriction on land use, donated to a qualified land trust. The trust holds the restriction in perpetuity; the landowner retains compatible uses. The donation creates a charitable deduction equal to the diminished land value.

How much can I deduct?

Equal to the diminished value of the land caused by the easement (determined by qualified appraisal). Typically 30-70% of land value depending on property. Deduction subject to AGI limits (50% for most donors, 30% for landowner-developers). Excess carries forward 15 years.

Will the IRS audit me?

Conservation easements have been an audit focus. Legitimate easements with quality engineering, MAI-credentialed appraiser, and reputable land trust hold up. We use the highest-quality service providers to minimize audit risk.

Can I still use my land?

Yes, in ways compatible with the easement. Typically: agriculture, ranching, residential use within limits, hunting and fishing. Restricted: development, subdivision, commercial operations not present at easement. Each easement is custom-designed.

Does the easement run with the land?

Yes, in perpetuity. All future owners are bound by the same restrictions. The land trust monitors compliance and can enforce against violations.

What about syndicated conservation easements?

Syndicated easements (where investors buy into a partnership that donates an easement) have been heavily targeted by the IRS. Many syndicated easements have been disallowed. We do not work on syndicated easements; only direct landowner donations with legitimate conservation value.

What does IRS Offer in Compromise (OIC) involve?

This page covers IRS Offer in Compromise (OIC) — including what it is, who needs it, how to file or apply, typical costs, deadlines, and how File.Business handles it for you end-to-end.

How much does IRS Offer in Compromise (OIC) cost with File.Business?

Pricing is shown on this page. We always disclose state filing fees separately from our service fee, with no surprise add-ons at checkout.

How long does IRS Offer in Compromise (OIC) take?

Turnaround depends on the state agency. Standard processing typically takes a few business days; rush options are available where the agency offers expedited service.

Is this service available in all 50 states?

File.Business handles filings across all 50 US states and DC. State-specific rules, fees, and forms are built into the workflow so you don't have to research them yourself.

Home/Tax center/Offer in Compromise

Tax controversy

Form 656 · DATC analysis

Offer in Compromise. Settle the tax debt, move on.

An Offer in Compromise (OIC) lets you settle federal tax debt for less than the full amount owed when paying in full would create economic hardship or there is legitimate doubt about the debt. IRS approves about 30-40% of OICs submitted. The key is the Reasonable Collection Potential (RCP) calculation: your income + assets the IRS can reach over the collection statute. We run the RCP analysis, prepare Form 656 + 433-A(OIC) financial disclosure, and negotiate the offer.

Start OIC analysis

All 50 states + DC 60-day money-back SOC 2 Type II

AcceptedIRS · Mar 14

IRS Form

656 · Offer in Compromise

DATC

Taxpayer

S. Patel

SSN ###-##-9217

RCP analysis

$48,200

Quick sale + 12mo

Original debt

$284K

Tax + penalty + int

OIC settled

$48.2K

Lump sum · 5-mo

Form 433-A(OIC) financial disclosure $236K resolved

How it works

How we handle Conservation Easement, end-to-end.

A conservation easement is a permanent restriction on the use of land, typically donated to a qualified land trust to preserve the land's natural or open-space character.

Eligibility review

Land must have conservation value: scenic, ecological, historic, open-space, or recreational. We assess whether your land qualifies. Most rural and undeveloped properties do; urban properties rarely.

Land trust selection

Donation must be to a qualified land trust (501(c)(3)). We refer to local and national land trusts (Land Trust Alliance, The Nature Conservancy, regional trusts). They accept the easement and hold the restriction in perpetuity.

Engineering + appraisal

Engineering work documents the conservation value. Qualified appraisal determines diminished land value (the deduction amount). IRS scrutinizes appraisals; we use highly credentialed appraisers with conservation easement experience.

Legal documentation + closing

Easement document recorded with county recorder. Permanent restriction runs with the land. Donor receives appraisal-supported deduction. Coordination with attorney specializing in conservation easements.

What we'll set up for you

A clean handoff, in four steps.

You give us the basics. We handle the state, the IRS, and the compliance clock so you can focus on the business.

01 · Name + Brand

A name that's actually available.

Real-time check against the state register, USPTO trademark database, and matching domains.

02 · State filing

Filed with the Secretary of State.

We submit your Articles, pay the state fee on your behalf, and return the stamped certificate.

03 · Federal IDs

EIN + the right tax setup.

Federal Employer ID with the IRS, plus state tax accounts when your business needs them.

04 · Stay compliant

Registered Agent + deadline tracking.

Your agent on file in every state, with every renewal and annual report tracked in one calendar.

Pricing

Transparent conservation easement pricing.

Government fees pass through at cost. No upsells.

OIC pre-qualification

$899

RCP analysis only

Calculate your RCP, determine OIC viability before commit. Useful if uncertain whether OIC is the right path. Excludes filing.

Get started

Standard OIC

$2,999

Full filing + negotiation

Form 656 + 433-A(OIC) + supporting docs + negotiation through IRS. Standard individual OIC under $250K debt. 95% of cases.

Get started

Complex OIC / large debt

$5,999

$250K+ or business

Large-dollar OIC, business OIC (433-B), or DATL grounds. Includes counsel supervision for litigation-adjacent issues + appeals if rejected.

Get started

FAQ

About the Conservation Easement Service.

What is an IRS offer in compromise?

An offer in compromise lets you settle a tax debt for less than the full amount when you cannot pay it in full and the IRS agrees the reduced amount reflects what it could reasonably collect. It is powerful but has strict qualification rules. We keep your entity compliant and coordinate the offer with a professional.

Who qualifies for an offer in compromise?

Taxpayers whose full payment would create genuine hardship or who cannot pay the full amount within a reasonable time, based on the IRS's analysis of income, expenses, and assets. Not everyone qualifies, and the IRS scrutinizes offers. We help you assess whether it realistically fits.

How does the IRS decide on an offer?

It calculates your reasonable collection potential from your income, allowable expenses, and asset equity, and generally accepts an offer that meets or exceeds that amount. Understanding this formula is key to a viable offer. We coordinate the analysis so the offer is realistic, not rejected.

Is an offer in compromise easy to get?

No: the IRS accepts a minority of offers, and a poorly prepared one is rejected, wasting time and the application fee, so it must be done carefully with accurate financials. We coordinate with a tax professional so an offer is only pursued when it genuinely fits.

What if my offer is rejected?

You can appeal, or pursue another resolution like an installment agreement or currently-not-collectible status, so a rejection is not the end. We help you weigh the alternatives so a tax debt is still resolved on a workable path.

Do I have to stay compliant during the process?

Yes: you must be current on all filings and estimated payments, and stay compliant for a period after acceptance, or the offer can default. We keep your entity's ongoing filings compliant so the offer is not undermined by a missed return.

Are there upfront costs?

Generally an application fee and an initial payment, unless you qualify for a low-income waiver, so there is some cost to apply. We help you weigh this against the likely outcome so you do not spend on an offer unlikely to be accepted.

Is an offer better than a payment plan?

It depends on your finances: an offer settles for less but is hard to get, while an installment agreement pays in full over time but is easier to obtain. We help you assess which realistically fits your situation.

Can File.Business help with an offer in compromise?

We keep your entity and filings compliant, which the process requires, assess whether an offer realistically fits your finances, and coordinate with a tax professional, so a settlement is pursued only when it is genuinely viable.

SOC 2 Type II audited

220,000+ businesses. 60-day money-back. State fees passed through at cost.

Your operating system, not a transaction

Every deadline auto-tracked across your entities. Compliance Score visible year-round.

Transparent pricing

No hidden fees. No upsells at checkout. State fees disclosed upfront.

Business Operating System

I'm starting something

I have a deadline

Something is changing

I need to prove / protect

Build with File.Business

I serve clients

I run a [industry]

I manage multiple entities

I'm integrating or referring

BosAI · your compliance brain

I want intelligence

I need communications

I run money & people

I operate at scale

State of Business Compliance 2026

I want to learn

I want to compare / calculate

I want to research deeper

I need help

Offer in Compromise. Settle the tax debt, move on.

How we handle Conservation Easement, end-to-end.

Eligibility review

Land trust selection

Engineering + appraisal

Legal documentation + closing

A clean handoff, in four steps.

A name that's actually available.

Filed with the Secretary of State.

EIN + the right tax setup.

Registered Agent + deadline tracking.

Transparent conservation easement pricing.

OIC pre-qualification

Standard OIC

Complex OIC / large debt

About the Conservation Easement Service.

Start your business in the next 5 minutes.

I'm starting something

I have a deadline

Something is changing

I need to prove / protect

I serve clients

I run a [industry]

I manage multiple entities

I'm integrating or referring

I want intelligence

I need communications

I run money & people

I operate at scale

I want to learn

I want to compare / calculate

I want to research deeper

I need help

Offer in Compromise. Settle the tax debt, move on.

How we handle Conservation Easement, end-to-end.

Eligibility review

Land trust selection

Engineering + appraisal

Legal documentation + closing

A clean handoff, in four steps.

A name that's actually available.

Filed with the Secretary of State.

EIN + the right tax setup.

Registered Agent + deadline tracking.

Transparent conservation easement pricing.

OIC pre-qualification

Standard OIC

Complex OIC / large debt

About the Conservation Easement Service.

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