Tax Resolution Toolkit
For enrolled agents & tax professionals · OIC · Installment Agreements · 433-A/F · Checklists
Disclaimer: All outputs are estimates to support professional judgment only — not guarantees of IRS acceptance. Financial standards, penalty rates, and interest rates change regularly; verify current values at irs.gov. Do not store sensitive taxpayer data in this tool.
NRE per asset = (FMV × Quick-Sale %) − Loan Balance. IRS default quick-sale = 80% of FMV. Override per asset as needed. Toggle Exclude (income-producing) to remove the asset from RCP.
IRS reduces by ~20% for tax/penalty
Enter the IRS National Standard cap for your client's household size. Amounts change annually — update with each season.
| Expense | IRS Standard Cap | Taxpayer Actual | Allowed | Status |
|---|---|---|---|---|
| Food & Groceries | $ | $ | $0 | — |
| Housekeeping Supplies | $ | $ | $0 | — |
| Apparel & Services | $ | $ | $0 | — |
| Personal Care Products | $ | $ | $0 | — |
| Miscellaneous | $ | $ | $0 | — |
Amounts vary by county/region. Enter the applicable local standard for your client's location.
| Expense | IRS Standard Cap | Taxpayer Actual | Allowed | Status |
|---|---|---|---|---|
| Housing & Utilities | $ | $ | $0 | — |
| Transportation — Ownership Costs | $ | $ | $0 | — |
| Transportation — Operating Costs | $ | $ | $0 | — |
These are allowed at actual amounts, subject to IRS reasonableness review.
Fill in income, expenses, assets, and liability to calculate RCP.