Form 433 Auto-Populator
By Forrest Baumhover, CFP®, EA · Last verified September 28, 2026
Paste a Wage & Income Transcript and enter household details to estimate monthly disposable income under the IRS Collection Financial Standards (IRM 5.15.1) — the starting figure for an IA, OIC, or CNC determination.
The Form 433 Auto-Populator turns a pasted Wage & Income Transcript and household details into the National and Local Standard allowances Form 433-A requires — the starting monthly disposable-income figure an installment agreement, offer in compromise, or CNC determination begins from.
Two forms, one financial-analysis method
Form 433-A and Form 433-B both feed the IRS's ability-to-pay analysis under IRM 5.15.1, the Financial Analysis Handbook — the same method governing installment agreements, currently-not-collectible status, and offers in compromise. The IRS does not accept whatever a taxpayer claims to spend; it substitutes its own National and Local Standard allowances for several expense categories, capping what counts toward ability to pay regardless of actual spending.
Worked example
A household of three — ages 42, 40, and 12 — qualifies for the National Standard for food, clothing, and other items at $1,857 a month, without receipts or itemization. Out-of-pocket health care adds $270 a month, computed from the standard's age-tiered per-person rates: all three members are under 65, so each draws the $90 under-65 rate rather than the higher 65-plus rate. Combined, this household's allowance totals $2,127 a month — the figure the Auto-Populator carries into the 433 regardless of actual spending.
Where the standards cap, not confirm, actual spending
National Standards apply at the set amount even when actual spending runs lower. Local Standards for housing and transportation work differently: the IRS allows the LESSER of the standard amount or actual spending, so a taxpayer spending less than the local cap gets the actual amount, not the full standard. Local Standards vary by state and county for housing, and by census region and metro area for transportation — location matters as much as household size.
Common Questions
Can a taxpayer claim more than the National Standard if they spend more?
Yes, if documented. IRM 5.15.1.9 allows more when the excess is necessary and substantiated; miscellaneous allows no deviation.
Why do Local Standards work differently from National Standards?
Local Standards cap the allowance for a taxpayer spending less than the standard amount, unlike National Standards, which grant the full amount regardless of actual spending.
Does the Auto-Populator submit Form 433 to the IRS?
No. It populates the fields from a transcript or manual entry and applies the current National and Local Standards; the practitioner still reviews, completes, and submits the form.
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Email Forrest Baumhover, CFP®, EA →Read the Deep Dive behind this tool: First Principles: Myth — an offer in compromise is about…