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Basic Information
Official IRS Collection Financial Standards — 2026; effective June 29, 2026.
| Asset Type | Fair Market Value | Quick Sale % | Loan Balance | OIC Asset Value | IA/CNC Asset Value |
|---|
MONTHLY INCOME
| MONTHLY EXPENSES | Actual | IRS Standard | OIC/CNC Allowable | IA Allowable |
|---|
Get Transcripts to estimate CSED
Offer in Compromise
Eligible$0.00Minimum Offer Not DeterminableUse any amount your client can afford
Installment Agreement
Eligible$0.00 / monthEnter the CSED above to determine monthly payment and type of IACurrently Not Collectible Status
Eligible$0.00Remaining Monthly Income: $0.00Important! 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.
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.