Form 656 - How to File an Offer in Compromise, Requirements and Checklist

Q: When is the $205 fee or initial payment waived?

If you meet the Low-Income Certification thresholds, the $205 application fee and the initial payment are both waived, and your first offer payment is due 30 calendar days after acceptance. The LIC waiver applies to individuals only, not to business offers filed under Section 2.

Q: What happens after the IRS accepts my offer?

Acceptance starts a 5-year future-compliance period that begins on the date the offer is accepted. You must timely file and pay every required return and tax during those years, or the IRS can default the offer and reinstate the original liability. The IRS generally releases the federal tax lien within 45 days after the final offer payment is received and verified.

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The calls about Form 656 tend to open the same way: a taxpayer cannot pay a balance, reads about the Offer in Compromise, and wants to know if they qualify. The first wrinkle is procedural. The standalone Form 656 is built for tax professional use, and individuals are meant to file through the Form 656-B booklet, which packages the right financial statement, the fee voucher, and the Low-Income Certification worksheet in one place.

The current revision is Rev. 4-2026. The application fee is $205 per offer, waived for individuals who qualify for Low-Income Certification, and once the centralized OIC unit in Memphis or Brookhaven receives the package, the IRS has 24 months to act before the offer is deemed accepted by law. After acceptance you stay current on filing and paying for five years or the agreement can default, so confirm anything client-specific against the current booklet before you submit.

Key Takeaways

Form 656 is the official application for an Offer in Compromise. You include Form 433‑A(OIC) or 433‑B(OIC), a $205 fee, and an initial payment unless you qualify for Low‑Income Certification, which waives both and pauses required monthly payments during review.
Eligibility, you must have all required returns filed, be out of bankruptcy, and, if you have employees, have made current and the past two quarters of federal tax deposits before you apply.
Three reasons, Doubt as to Collectibility when your reasonable collection potential is less than the debt, Effective Tax Administration – Economic Hardship for individual filers who can technically pay but would face hardship, or Effective Tax Administration – Public Policy or Equity for rare cases where full collection would undermine equitable tax administration.
Filing, individuals can now use an IRS Online Account to check eligibility, make payments, and file an offer online. Paper filing remains available and the Form 656‑B booklet controls mailing details.
Reality check, acceptance rates have tightened in recent years, so accuracy and documentation matter.
After acceptance, you must stay current on filing and paying for five years or the IRS can default the agreement.

What Is IRS Form 656, And When Should You Use It

Form 656 is the application you submit to propose a settlement for less than the full amount when full collection is unlikely or would cause economic hardship (individuals must use the Form 656-B booklet, which packages Form 656 with the required worksheets and instructions; the stand-alone Form 656 PDF on IRS.gov is intended for tax professional use only). Your package includes financials on Form 433‑A(OIC) for individuals or 433‑B(OIC) for businesses, plus the $205 fee and an initial payment unless you qualify for Low‑Income Certification. The IRS looks at four pillars, your ability to pay, your income, your necessary living expenses, and your asset equity. In practice, the IRS generally accepts an offer only when it represents the most it could expect to collect in a reasonable period.

Pick a payment path, Lump Sum Cash requires 20% with the application and up to five remaining payments after acceptance, Periodic Payment requires the first monthly payment with the application and monthly payments during review unless Low‑Income Certification applies.
Be complete and consistent, if the IRS cannot process your offer, it returns your package and the fee. If it processes and later rejects, the fee stays with the IRS and your payments are applied.

A quick note about “pennies on the dollar” promises

Be cautious with aggressive ads that guarantee outcomes. If you hire help, choose a licensed EA or CPA and expect a real calculation of your reasonable collection potential, not hype. A good practitioner will calculate your numbers, organize workpapers, and protect your compliance timeline.

The Two Main Paths To An OIC

You generally file Form 656 under one of three reasons (Section 3 of Form 656 requires you to select exactly one).

Doubt As To Collectibility, the math must support your offer

Use this when your total of realizable asset equity plus projected disposable income is less than the tax you owe. The IRS will compare your offer to this reasonable collection potential and usually accepts only if your offer meets or exceeds that number. Include full 433‑A/B(OIC) support, bank statements, pay stubs, loan statements, and proof for any expenses above national or local standards.

Requirement	What the IRS expects	Risk if missing
Offer amount vs RCP	Offer equals or exceeds your reasonable collection potential	Rejection
Form 433‑A/B(OIC)	Complete and consistent with attachments	Return or rejection
Fee and initial payment	$205 fee plus 20% or first installment, unless Low‑Income Certification applies	Return
Filing compliance	All required returns filed and current‑year estimates paid	Return or rejection

Source, use the current IRS Form 656‑B booklet and OIC instructions.

Effective Tax Administration, when full payment would create real hardship

If your numbers suggest you could pay but full collection would jeopardize basic living needs or be inequitable, you can request an offer on Effective Tax Administration grounds (the Economic Hardship variant is available only to individuals, so business filers must rely on Doubt as to Collectibility or the rarer Public Policy/Equity ground instead). Write a clear hardship statement and attach proof such as medical bills or caregiver documentation. Review is discretionary, so documentation quality is critical.

Eligibility, Pre‑Qualification, And Staying Compliant

Confirm you meet the baseline rules before you apply. You must have filed all required returns, made current estimated payments, not be in open bankruptcy, and, if you are an employer, have made federal tax deposits for the current and past two quarters. That compliance check happens early, and the IRS returns ineligible packages without a decision. Use the Offer in Compromise Pre‑Qualifier to screen your situation, then build your offer with the Form 656‑B booklet.

Individuals can now use an IRS Online Account to check eligibility, make payments, and file an OIC online, which streamlines submission and tracking. Paper filing is still allowed, and the booklet controls addresses and instructions.

If you have an open audit, an innocent spouse claim, or another special circumstance, consider professional help before you file.
If you are asserting hardship, craft a concise, fact‑driven narrative and support it with documents.

Acceptance has tightened

If you have seen older acceptance rates near one third, adjust your expectations. Build a reality‑based offer with clean workpapers. From experience, inconsistent financials slow cases the most. If your bank statements do not match the budget on Form 433, expect questions and potential disallowance of expenses above standard amounts unless you justify them. A labeled, indexed workpaper set makes a reviewer’s job easier.

Fees, Low‑Income Certification, And Initial Payments

Most applicants include a $205 nonrefundable application fee and an initial payment for each Form 656. If you meet the Low‑Income Certification guidelines, you do not send the fee or the initial payment, and you do not make monthly payments during review. The latest Form 656‑B explains the thresholds and documentation.

If the IRS cannot process your offer, it returns your package and the fee, and it applies any payment you sent to your balance. If the IRS processes and later rejects your offer, it keeps the fee and your initial payments are applied, not refunded.

Choosing the right payment option

Option	What you send with Form 656	How you pay the rest	Practical notes
Lump Sum Cash	20% of your total offer	Up to 5 remaining payments after acceptance	Faster finish if accepted, 20% is nonrefundable unless the offer is returned as not processable.
Periodic Payment	First monthly installment	Keep paying monthly during review unless Low‑Income Certification applies	Missing a required monthly payment can trigger a return without appeal rights, payments already sent are applied.

Tip, use separate checks or money orders for the fee and the initial payment, label them, and keep copies. If you pay electronically, select the specific OIC options so payments are applied correctly, Offer in Compromise or Offer in Compromise, Subsequent Periodic Payment.

Completing The Form 656 Package, Sections 1–4

Treat Form 656 as the contract cover sheet and 433‑A/B(OIC) as the engine behind it. Move through Sections 1–4 carefully and align every number to documentation.

Section 1, list your legal name, SSN, mailing address, and every tax period included. Check Low‑Income Certification if you qualify.
Section 2, business filers add entity details, individuals skip.
Section 3, choose exactly one of three reasons: Doubt as to Collectibility, Effective Tax Administration – Economic Hardship (individuals only), or Effective Tax Administration – Public Policy or Equity. Attach a short explanation and include any hardship statement.
Section 4, choose Lump Sum Cash or Periodic Payment. Remember, periodic offers require monthly payments during review unless Low‑Income Certification applies.

Sections 5–9, payments, sources, terms, and signatures

Designate your initial payment to the specific tax period at the time of payment (the $205 application fee itself and any post-acceptance payments cannot be designated, and undesignated funds are applied in the government's best interest). List each source of funds and attach proof, for example bank statements, sale contracts, or loan approvals.
Read the binding offer terms, including the five‑year stay‑current requirement after acceptance.
Sign and date everywhere required, and match names and taxpayer IDs across forms.

Quick quality check, reconcile totals on Form 656 to your 433‑A/B(OIC), label PDFs clearly, and use a simple index. That makes a reviewer’s job easier and can shorten requests for more information.

How To File, Online Or By Mail, And Where It Goes

Filing routes have expanded, which created some confusion. Here is the current, practical approach.

Individuals can use an IRS Online Account to check eligibility, make payments, and file the offer online. This is the simplest path for many taxpayers.
Paper filing is still allowed. The Form 656‑B booklet controls the mailing addresses and the state assignment between the two Centralized Offer in Compromise, COIC, sites. The IRS has referenced designated email submission in prior guidance, while newer internal guidance emphasizes Online Account for electronic submissions and uses street addresses for overnight mail. Always follow the latest booklet on your filing day.

If you must overnight a paper package, the Internal Revenue Manual lists street addresses for the COIC sites. Confirm current addresses in the latest Form 656‑B before you ship to avoid delays.

Where to send periodic payments during review

If you filed a periodic payment offer, the IRS sends Form 656‑PPV, a payment voucher, and directs payments to the site that is handling your case. You can also pay through EFTPS, Direct Pay, or an IRS Online Account using the specific Offer in Compromise options so funds post correctly.

What To Expect After Submission

Most offers are logged within weeks. Then a specialist compares your forms and documentation to expense standards and asset values.

If the IRS cannot process the offer, for example because of a missing signature, it returns your package with the fee and applies any initial payment to your balance.
If the IRS processes the offer and later rejects it, the fee stays with the IRS and initial payments are applied.
If your offer is accepted, you must complete the payment plan and stay current on filing and paying for five years (during that 5-year window you also cannot request an installment agreement for any new unpaid tax or submit another OIC, or the offer goes into default). The IRS generally releases liens within 45 days after your final offer payment is received and verified.

While your offer is under consideration, the IRS can file or maintain a federal tax lien, suspend other enforced collection, and extend collection timeframes. If the IRS does not make a determination within two years of the receipt date, the offer is accepted by operation of law. Appeal time does not count toward the two years.

Accepted, rejected, or returned, what each means

Accepted, you complete payments and stay current for five years. Monitoring applies to most accepted offers, Doubt as to Liability offers are handled differently.
Rejected, you can appeal within 30 days using Form 13711. Review the Income and Expense and Asset and Equity tables that came with the rejection to target issues.
Returned, usually for ineligibility or missing information. Fix the issue and resubmit. If you miss a required monthly payment on a periodic offer during review, the IRS can return it without appeal rights.

Practical timing, a well documented offer takes months, not weeks. Build a payment plan that assumes follow up document requests and stay responsive.

Common Pitfalls And How To Avoid Them

Expenses above national or local standards without proof, expect those to be trimmed. Attach receipts and a short reason for each exception you need.
Unclear asset equity, show current value and payoff on vehicles or real estate, and explain any negative equity.
Missing compliance, unfiled returns or missing current year estimates often trigger a return letter.
Wrong payment labels, if you pay online, use the Offer in Compromise options so funds post to the right place.

Step‑By‑Step, Building A Strong OIC Package

Here is a simple framework you can follow, and for firm readers, it doubles as a staff checklist.

Confirm eligibility Make sure all required returns are filed, your current estimated payments are made, you are not in bankruptcy, and, for employers, your last two quarters of federal tax deposits are current.
Map your numbers Draft Form 433‑A/B(OIC) and reconcile every total to bank statements, pay stubs, and loan statements. Flag any expenses above the standards and gather proof now.
Choose your offer type and amount Calculate your reasonable collection potential and set an offer at or above that figure for collectibility cases. Pick Lump Sum Cash, 20% down with up to five payments if accepted, or Periodic Payment, first installment with the offer and monthly payments during review unless Low‑Income Certification applies.
Complete Form 656 Fill Sections 1–9 carefully. Use separate instruments for the $205 fee and the initial payment unless Low‑Income Certification applies. If filing online through your IRS Online Account, upload clean, labeled PDFs.
Assemble exhibits Create a simple index, include identification, bank and investment statements, pay stubs, property records, loan statements, vehicle values, and any hardship proof.
Submit and track File online for individual cases when possible, or follow the Form 656‑B booklet for mailing. For overnight, use the latest street addresses in the IRS guidance and keep tracking records.

For firm readers, a quick process control note

If your firm handles OIC work, disciplined workpapers and layered review cut rework and speed approvals. Standard operating procedures for 433 documentation, payment labeling, and a two layer review checklist protect quality and partner time. When you are ready to scale compliance capacity without chaos, Accountably can plug trained offshore staff into your workflow inside your systems, with SOPs, review protection, and clear SLAs. Use this to stabilize delivery and keep deadlines, not as a shortcut for judgment.

Special Situations You Should Know

Doubt as to Liability uses Form 656‑L, not the standard Form 656, and follows different procedures, including no TIPRA payments with the application.
Public inspection files, for one year after acceptance the IRS keeps a limited public record of accepted offers, Form 7249, which you can request if needed.
Lien releases occur after you satisfy offer terms, and timing can vary by how you pay. Watch your acceptance letter instructions closely.

If You Do Not Qualify, Practical Alternatives

Installment Agreement, set a monthly payment that fits your cash flow and keep penalties and interest from snowballing, many plans can be set up online.
Currently Not Collectible, if you cannot pay anything now and your situation meets hardship criteria, CNC status pauses enforced collection.
Effective Tax Administration OIC, if full payment creates genuine hardship even though you appear able to pay, consider ETA with strong documentation.
Appeal a rejection, you have 30 days to appeal with Form 13711, and you should review the tables included with the rejection to target disagreements.

If you feel stuck, the Taxpayer Advocate Service can help with delays or hardship. They do not file an OIC for you, but they can help you move a stalled process.

What‑How‑Wow, Make Your Offer Stand Out

What, your goal is an enforceable settlement that reflects your true ability to pay.
How, build a clean 433‑A/B(OIC), match every line to a document, choose the right payment option, and set an offer that aligns with your reasonable collection potential.
Wow, include a one page summary that ties documents to your offer amount and explains any exceptions to national standards in plain language. Reviewers are human, clarity helps.

A short story to close

A single member LLC owner came to us after two rejections. The issue was not eligibility, it was structure. We rebuilt the 433‑A, tied every bank line to the budget, trimmed non‑allowable expenses, and changed to a periodic plan that fit cash flow. The offer was accepted months later. Same taxpayer, same facts, better execution.

Final Checklist Before You Submit

All required returns filed and current estimates paid
433‑A/B(OIC) totals match your attachments
Offer amount equals or exceeds your RCP, or your hardship statement is specific and documented
Separate instruments for the $205 fee and the initial payment, unless Low‑Income Certification applies
Correct submission channel, Online Account for individuals, or mail using the most current Form 656‑B booklet rules, with street addresses for overnight if needed
Clear index, labeled PDFs, and every required signature in place

Light‑Touch Help For Firms

If you run an accounting firm, delivery is everything. Standardized workpapers and layered reviews cut rework and reduce partner time in review. When you are ready to scale compliance work like OICs without losing control, Accountably can integrate trained offshore teams into your workflow, inside your systems and templates, with SOPs, review protection, and clear SLAs. Use this to stabilize output and meet deadlines with confidence.

Sources, Freshness, And A Simple CTA

This guide reflects IRS rules and forms as of October 28, 2025. Always confirm addresses, submission methods, and thresholds in the latest Form 656‑B booklet before you file, because the IRS updates processes periodically.

If you are a taxpayer, gather bank statements, pay stubs, and a list of necessary expenses, then use your IRS Online Account to check eligibility and consider filing online.
If you lead a firm and want to standardize OIC delivery without burning out reviewers, reach out to discuss disciplined capacity that protects quality and turnaround.

Common Mistakes We See Every Season

We see the same Form 656 errors derail offers every cycle, and most are procedural rather than technical. Catching them in pre-submission review costs minutes; catching them post-rejection costs months and burns the IRS clock.

1. Individuals filing the standalone Form 656 instead of the Form 656-B booklet. Form 656 itself is built for tax professional use (per IRS Form 656, Rev. 4-2026). An individual taxpayer who downloads and submits the stand-alone form is missing the right Collection Information Statement, the fee voucher, and the LIC worksheet, and the IRS will treat the package as incomplete. Fix: If the taxpayer is an individual or sole proprietor, pull Form 656-B from IRS.gov and submit the full booklet. Reserve the standalone Form 656 for tax-professional submissions only.

2. Skipping the 20% initial payment on a Lump Sum offer when LIC does not apply. Under the Lump Sum option, 20% of the total offer is required with the submission unless Low-Income Certification applies, and LIC is not available to businesses filing Section 2. A missing or short initial payment causes the IRS to return the offer with no appeal rights. Fix: Run the LIC test against the most recent Form 1040 AGI or Form 433-A (OIC) household gross monthly income times 12 before choosing the payment option. If LIC does not clear, schedule the 20% payment and the $205 fee on the same date the offer is mailed or filed through the Individual Online Account.

3. Pausing scheduled monthly payments during the IRS investigation. Lump Sum and Periodic Payment filers (other than LIC-qualified taxpayers) must keep paying through the investigation. The IRS treats a missed payment as a returned offer with no appeal rights, and any payments already made are non-refundable. Fix: Build the payment schedule into the firm's compliance calendar the day the offer is signed. Set the recurring day between the 1st and 28th so a month-end skip cannot drop a payment.

4. Filing an amended return for an OIC-listed tax year after submission. Once Form 656 is in, an amended return for any listed period is grounds for termination, and any refund triggered by the amendment is offset to the liability anyway. The same trap catches taxpayers who think a mid-investigation 1040-X will lower the underlying number. Fix: File and process every needed amended return before Form 656 goes out the door. After submission, lock down the listed years – no 1040-X, no superseding returns, and no carryback claims until the offer is closed.

5. Treating designation of payment as something you can fix later. Section 5 payment designations are locked at the moment of payment. The $205 application fee and any post-acceptance payments can never be designated, and pre-acceptance payments cannot be redirected after the fact – the IRS will apply them in the government's best interest. Fix: Write the tax year and tax type on every check, money order, or EFTPS confirmation at the time of payment. Record the 15-digit EFT number in the file the same day so Section 5 entries reconcile cleanly.

6. Using Form 8821 to negotiate the offer. Form 8821 grants information access only – it does not authorize representation in a Collection matter. A preparer who tries to negotiate on a Form 8821 designation has no standing to negotiate the offer terms. Fix: Attach a signed Form 2848 that lists the current tax year alongside every Form 656 package where the taxpayer wants representation. Reserve Form 8821 for information-only authorizations.

Reusable Checklists

These checklists are copy-paste ready for firm SOPs. Each item maps to a specific rule in the Rev. 4-2026 Form 656 instructions, so the work is auditable without re-reading the booklet every cycle.

Pre-submission compliance scan

Confirm all required federal returns are filed; attach a stamped copy of any return filed within the last 10 weeks (mark every copy "COPY" – never send originals with the offer).
Verify estimated tax payments are current for the year, or document that none are required.
For employer filers, confirm federal tax deposits are made for the current quarter plus the two preceding quarters.
Run the OIC Pre-Qualifier at IRS.gov/OICtool to sanity-check the offer amount against the taxpayer's reasonable collection potential.
Test Low-Income Certification using AGI on the most recent Form 1040 OR Form 433-A (OIC) gross monthly income times 12 against the LIC table for the taxpayer's family size and state.
Confirm no listed period is referred to the Department of Justice or based on IRS-assessed restitution – those liabilities cannot be compromised.
Withdraw any pending Installment Agreement expectations from the client conversation; submitting the OIC withdraws the pending IA and it will not auto-resume if the offer is rejected.

Offer package assembly

Form 656 with Section 1 OR Section 2 completed (never both on the same offer).
Form 433-A (OIC) for individuals and sole proprietors, or Form 433-B (OIC) for business entities.
$205 application fee by check or money order made out to "United States Treasury", or paid electronically via EFTPS or the Individual Online Account – unless the LIC waiver applies.
Initial payment matching the chosen option: 20% of the total offer for Lump Sum, or the first month installment for Periodic Payment (both waived under LIC).
Signed Form 2848 listing the current tax year if a representative will negotiate the offer; Form 8821 alone is information-only.
One detailed written explanation for any Effective Tax Administration claim (Economic Hardship or Public Policy/Equity) or Doubt as to Collectibility – Special Circumstances claim.
Mail to the Memphis or Brookhaven centralized OIC unit per the address in Form 656-B page 29, or file through the Individual Online Account where eligible.

Post-acceptance 5-year compliance tracker

File every federal return on time (with extensions counted) for the full 5 years from the acceptance date.
Pay every federal balance on time for 5 years; an installment agreement on any new balance triggers default.
Do not submit another OIC during the 5-year window.
For joint offers, monitor both spouses separately – only the non-compliant spouse defaults, but the tracking system needs both names.
Return any pre-acceptance refund (including refunds from amended returns covering pre-acceptance periods) within 30 days of receipt.
Calendar the 45-day lien-release window after the final offer payment is verified, and confirm the Notice of Federal Tax Lien is released.
Remember that interest and penalties keep accruing on the full liability until every payment term of the accepted offer is met – the final release does not back-date.

Keep 656 Season From Stalling

Form 656 work runs on a different rhythm than a quarterly return cycle. Offers come in waves driven by collection notices, lien filings, and 30-day Appeals deadlines, and every package is a paper exercise where one missing signature or a short payment is enough to send the file back with no appeal rights. The Rev. 4-2026 booklet did not simplify the package – it refreshed Low-Income Certification thresholds for all 50 states plus territories (per Form 656, Rev. 4-2026), so the LIC math now changes per filer and per family size.

The fix is delivery discipline, not raw hours. When the pre-submission scan, the Form 433 reconciliation, and the Section 5 designation are turned into checked steps inside the workflow, returned offers drop and reviewer time gets reclaimed for the judgment calls that actually move the case.

Standardize a single pre-submission folder layout per offer: Form 656, paired Form 433-A (OIC) or 433-B (OIC), $205 fee receipt, initial payment proof, signed Form 2848, and the LIC worksheet when claimed.
Save the OIC Pre-Qualifier output as a file attachment so the reviewer can compare the calculated reasonable collection potential against the proposed offer in one click.
Lock in payment-day discipline: schedule recurring offer payments between the 1st and 28th of the month so month-end calendar issues never miss a Lump Sum installment or a Periodic Payment.
Track the 24-month deemed-acceptance clock from the IRS site received date (Memphis, Brookhaven, or the Individual Online Account), not the mailing date, and exclude any tax period in judicial dispute from the count.
Stand up a 5-year post-acceptance compliance tracker the day the offer is accepted, with quarterly check-ins on filing and payment status for both spouses on joint offers.

Accountably builds this delivery layer for U.S. tax practices through trained offshore teams that work inside existing systems with documented SOPs and turnaround SLAs. See tax delivery services for the engagement structures we use for compliance-heavy work like OIC packages.

FAQs

What are the two payment options on Form 656?

You choose either Lump Sum or Periodic Payment. Under Lump Sum, you send 20% of the offer amount with the application and pay the balance in 5 or fewer payments within 5 months of acceptance. Under Periodic Payment, you pay the offer in full over 6 to 24 months and keep making the proposed payments while the IRS reviews the offer.

When is the $205 fee or initial payment waived?

If you meet the Low‑Income Certification thresholds, the $205 application fee and the initial payment are both waived, and your first offer payment is due 30 calendar days after acceptance. The LIC waiver applies to individuals only, not to business offers filed under Section 2.

How long does the IRS have to decide on my offer?

The IRS generally must act within 24 months of receiving the offer. If it does not reject the offer within that period, the offer is deemed accepted by law. Keep proof of the receipt date so you can track the clock on your own.

What happens after the IRS accepts my offer?

Acceptance starts a 5‑year future‑compliance period that begins on the date the offer is accepted. You must timely file and pay every required return and tax during those years, or the IRS can default the offer and reinstate the original liability. The IRS generally releases the federal tax lien within 45 days after the final offer payment is received and verified.

What if the IRS rejects my offer?

You have 30 days from the rejection to request an Appeals hearing, and missing that window waives the right. The offer is still treated as pending for 30 days after rejection. Note that a rejected, returned, terminated, or withdrawn offer adds 1 year to the statutory period of assessment.

Where do I send the completed Form 656 package?

Completed offers are processed by the centralized OIC units in Memphis and Brookhaven. Individuals file using the Form 656‑B booklet, which lists the correct mailing address on page 29. Make checks payable to the United States Treasury, and include a copy of any recently filed return within the 10‑week window.