You may qualify if you owe $50,000 or less in combined taxes, penalties, and interest, and can demonstrate genuine financial hardship. All required tax returns must be filed and current – no exceptions. Self-employed Hemlock Farms residents often qualify if they can show a 25% or more drop in income due to economic conditions or health issues. The program considers your current financial reality, not what you might earn in the future, when evaluating your ability to pay. During your free consultation, we review your specific circumstances to determine eligibility for each available program. We’ll explain which Fresh Start options work best for your situation and help you understand exactly what documentation you’ll need to succeed.