What is the “low-income certification” for purposes of filing an Offer?

As background, the IRS noted that many taxpayers were simply filing Offers simply to stop collection activity, and those Offers were not serious attempts to resolve the debt. To prevent the perceived abuse of the Offer program, the IRS instituted requirements for taxpayers to pay an application fee and required them to pay some portion of the total Offer amount at the time of filing.
To prevent low-income taxpayers from being boxed out of the Offer program over the application fee and initial payment requirements, the IRS created a low-income exception. If the household revenue is below the low-income threshold, the taxpayer does not have to pay the filing fee or submit the 20% initial payment for a lump sum offer. The low-income table is located on the second page of the Offer Form (Form 656).