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Resolution Evaluation

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Basic Information

Official IRS Collection Financial Standards — 2026; effective June 29, 2026.

Asset TypeFair Market ValueQuick Sale %Loan BalanceOIC Asset ValueIA/CNC Asset Value

MONTHLY INCOME

MONTHLY EXPENSESActualIRS StandardOIC/CNC AllowableIA Allowable

Get Transcripts to estimate CSED

Offer in Compromise

Eligible$0.00Minimum Offer Not Determinable
Use any amount your client can afford

Installment Agreement

Eligible$0.00 / monthEnter the CSED above to determine monthly payment and type of IA

Currently Not Collectible Status

Eligible$0.00Remaining Monthly Income: $0.00
Important! Please read.
When calculations show that a taxpayer is eligible for an Offer in Compromise based on Doubt as to Collectibility, consider the impact of the CSED on the entire case. An offer may be recommended for rejection when the taxpayer can full pay under current installment agreement guidelines.