CNC Eligibility Calculator

Check Hardship Currently Not Collectible eligibility per IRM 5.16.1.2.9 — income vs. IRM 5.15.1 allowable living expenses, and net realizable equity in assets.

Taxpayer type

Hardship-based CNC (IRM 5.16.1.2.9) reaches only the first four types. Other business entities are closed CNC, if at all, under a different closing-code subsection this tool does not evaluate.

Gross monthly income

Household size

Ages of household members

State

County

Census region

Metro area (optional)

Vehicles

Assets (for the net-equity test, optional)

Aggregate unpaid balance (optional)

Shown for reference only — the Tolerance and CIS-waiver dollar thresholds are not publicly published, so this tool cannot compute a tolerance-based result.

Download the CNC Eligibility Calculator Compliance Card (PDF) — for your §10.36 AI-tool file