Calculators

18 free calculators and routers for tax practitioners — collection alternatives, penalty relief, entity and compensation planning, and the transcript and transaction-code tools alongside them. Each one runs the actual IRS formula or IRM/IRC rule behind the answer, with the governing citation shown rather than just a number.

  • IRS Transcript Decoder

    Look up any IRS transaction code and get the plain-English meaning, practitioner next action, and governing IRM citation.

  • CSED Calculator

    Calculate the Collection Statute Expiration Date on any IRS liability, with every tolling event shown.

  • QBI Deduction Calculator (Section 199A)

    Calculate your Section 199A qualified business income (QBI) deduction, including SSTB, W-2 wage, and UBIA limits.

  • Penalty Abatement Analyzer

    Check First-Time Abate and Automatic Exemption from Penalty eligibility, and rank reasonable-cause arguments.

  • IA Payment Calculator

    Size a Simple Payment Plan, Guaranteed, or Simple Payment Plan (Business Trust Fund) installment agreement per IRM 5.14.

  • CNC Eligibility Calculator

    Check Hardship Currently Not Collectible eligibility per IRM 5.16.1.2.9 — income vs. allowable expenses and net asset equity.

  • SE Tax vs. S-Corp Calculator

    Find the income level where an S-corp election beats sole-proprietor self-employment tax.

  • Reasonable Comp Benchmarker

    Build a defensible reasonable-compensation range by profession and income.

  • OIC Pre-Qualifier

    Run the IRS reasonable-collection-potential formula to test offer-in-compromise viability.

  • Collection Alternative Router

    Route a case across Guaranteed IA, Simple Payment Plan, Non-Streamlined IA, PPIA, CNC, and OIC in one pass, with the IRM/IRC citation shown at every branch — the ITA-1 engine and ITA-2 ruleset (WN-388) surfaced.

  • Penalty Relief Router

    Route a penalty across AEP, First-Time Abate, and reasonable cause in one pass, with the IRM/IRC citation shown at every branch — the ITA-1 engine surfaced against a penalty-relief ruleset.

  • Innocent Spouse vs. Injured Spouse Router

    Route between IRC §6015 Innocent Spouse Relief (Form 8857) and IRC §6402 Injured Spouse Allocation (Form 8379) in one pass, with the IRC/Rev. Proc./IRM citation shown at every branch — the ITA-1 engine surfaced against a third ruleset.

  • Appeal Channel Router

    Route a dispute to Collection Due Process, the Equivalent Hearing, the Collection Appeals Program, an Offer in Compromise rejection appeal, or Audit Reconsideration in one pass, with the deadline and the IRC/IRM citation shown at every branch — the ITA-1 engine surfaced against a fourth ruleset.

  • Trump Account Employer Nondiscrimination Test

    Run the ratio percentage, 55% average benefits, and 25% owner concentration tests on Trump Account contributions, at the $2,500/$5,000 IRC §128 limits, per proposed REG-101355-26.

  • DCAP Nondiscrimination Test

    Run the ratio percentage, 55% average benefits, and 25% owner concentration tests on a dependent care assistance program (DCAP), at the $7,500/$3,750 IRC §129(d) limits, per proposed REG-101355-26.

  • Practitioner Profit Calculator

    See what reclaiming your research hours is worth to your practice.

  • Form 433 Auto-Populator

    Turn a pasted Wage & Income Transcript into a populated Form 433 disposable-income estimate under the IRS Collection Financial Standards.

  • IRS Transcript Analyzer

    Paste an IRS Account Transcript, Wage & Income Transcript, Business Account Transcript, Return Transcript, or Record of Account Transcript and get every transaction code or income document, with the plain-English meaning and IRM citation for each.

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