The Federal Tax Desk

IA Payment Calculator

Size a Simple Payment Plan, Guaranteed, or Simple Payment Plan (Business Trust Fund) installment agreement per IRM 5.14 and current SB/SE interim guidance.

The unpaid balance of assessment — tax plus assessed interest and penalties as shown on CC SUMRY, not the total with ongoing accrued interest.

Required to compute a minimum monthly payment for Simple Payment Plan and Simple Payment Plan (Business Trust Fund) results — those programs are now paid in full by the CSED rather than over a fixed term. Not required for a Guaranteed IA result.

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