EIDL Offer in Compromise: The Program That Barely Exists

DECEMBER 24, 2025 | GUIDE

When borrowers can't pay their EIDL loans, the SBA points them to a magical solution: the Offer in Compromise (OIC) program. The idea is simple—if you can prove you can't pay the full amount, the SBA will accept less and consider the debt settled.

The reality? The OIC program is a bureaucratic Kafka novel designed to exhaust applicants until they give up or die trying.

What Is an Offer in Compromise?

An OIC is exactly what it sounds like: you offer the SBA a lump sum that's less than what you owe, and they agree to accept it as payment in full. The IRS has a similar program that, while imperfect, actually works for many taxpayers.

The SBA version works on paper. In practice, the acceptance rate is so low that it might as well not exist.

EIDL OIC BY THE NUMBERS (2024):
  • Applications submitted: 47,000+
  • Applications approved: ~2,100
  • Approval rate: 4.5%
  • Average processing time: 14 months
  • Average settlement: 38% of loan balance

The Qualification Trap

To qualify for an OIC, you must prove you're unable to pay the full loan amount now or in the foreseeable future. This sounds reasonable until you realize how the SBA defines "ability to pay."

The SBA uses a formula that calculates your "reasonable collection potential" (RCP). This includes:

Here's the catch: the "allowable expenses" are set at IRS collection financial standards, which are notoriously stingy. The SBA looks at what you earn, subtracts what the IRS thinks you should need to survive, and considers the rest collectible.

"My OIC was rejected because I had $15,000 in a 401(k). The SBA said I could liquidate it and pay the penalty. Never mind that it was my only retirement savings after 30 years of work. They considered it an 'available asset.'"

— Anonymous borrower, Michigan

The Documentation Nightmare

If you decide to apply for an OIC, prepare to become intimately familiar with SBA Form 770. This comprehensive financial disclosure requires:

Missing a single document? Your application goes back to the end of the queue. Incomplete explanation? Denial. Bank statement doesn't match tax return? Automatic rejection for "inconsistent information."

The Waiting Game

Once you submit a complete OIC package, the waiting begins. The SBA's stated goal is to process OICs in 6 months. The reality is closer to 14 months on average, with some cases taking over 2 years.

During this time:

Many borrowers give up during this phase. They stop responding to requests for additional documentation, their contact information changes, or they simply lose hope. The SBA counts these as "withdrawn" rather than "denied," which makes their denial statistics look better.

The Rejection Reasons

When OICs are rejected, the reasons often border on absurd:

"I offered 40% of my EIDL balance in cash. Rejected because I'm a licensed professional and they projected my 'future earning potential' at a level I've never actually earned. I'm 62 years old."

— Anonymous borrower, Arizona

What Actually Gets Approved

The 4.5% of OICs that get approved share common characteristics:

  1. Severe hardship: Terminal illness, complete disability, or bankruptcy already in progress
  2. No assets: Literally nothing for the SBA to collect against
  3. Perfect documentation: Every single requirement met precisely
  4. Professional help: Most successful OICs involve attorneys or experienced advocates
  5. Persistence: Often 2-3 applications after initial rejections

The borrowers who most desperately need relief—small business owners who lost everything during COVID but still have a house or retirement account—are exactly the ones who get rejected. They have "assets" the SBA can pursue.

The Alternative: Strategic Default

Given the OIC's dismal approval rate, many borrowers choose a different path: strategic default. They stop paying, wait for the SBA to charge off the loan, and deal with the consequences (tax bill from 1099-C, credit damage, Treasury offset) rather than spending years in OIC limbo.

This isn't legal advice, but it's worth noting that the outcomes of strategic default are often better than years of fighting for an OIC that will probably be rejected. At least with default, you know the timeline and can plan accordingly.

If You're Still Going to Try

Despite everything, some borrowers qualify for OICs and the program can provide genuine relief. If you're going to apply:

  1. Get professional help. An attorney or tax professional experienced with SBA OICs dramatically improves your odds.
  2. Document everything. Hardship letters, medical records, business closure documentation—anything that proves your inability to pay.
  3. Be brutally honest. The SBA will verify your information. Omissions or inconsistencies kill applications.
  4. Request a hardship hold. Don't let collections continue while your OIC is pending.
  5. Prepare for rejection. Have a backup plan for what happens if the OIC is denied.

The Offer in Compromise program represents everything wrong with the SBA's approach to struggling borrowers. It exists as a theoretical safety valve while functioning as an obstacle course designed to protect the government's balance sheet. Until that changes, the 95% who get rejected will continue wondering why they bothered trying.

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