Tax Fresh Start Calculator
Calculate eligibility for IRS Fresh Start Initiative programs: Streamlined IA, lien withdrawal, and OIC options.
Taxpayer Status
Fresh Start Assessment
Tax Debt:$ 25000
Disposable Income:$ 500/mo
Fresh Start Score:100/100
Compliant:Yes
Lien Status:Under Threshold
Excellent eligibility - multiple Fresh Start options
Fresh Start Programs
| Program | Eligibility | Benefit |
|---|---|---|
| Fresh Start Lien Withdrawal | Eligible | Lien withdrawn from public record after IA acceptance |
| Fresh Start Streamlined IA | Eligible | IA up to 72 months, no detailed financials required |
| Fresh Start Offer in Compromise | Not Eligible | Standard OIC process if eligible |
| In-Business Trust Fund Express IA | Not Eligible | Business with trust fund debt ≤$25,000 |
Payment Options
| Type | Monthly | Duration | Lien Status |
|---|---|---|---|
| Streamlined IA (72 months) | $348 | 72 months | Withdrawn after acceptance |
| Short-term IA (120 days) | $12500 | 4 months | Lien may be filed |
| Regular IA (based on income) | $500 | 50 months | Lien likely filed |
Fresh Start Benefits
| Benefit | Applicable | Details |
|---|---|---|
| Lien Threshold Increase | Yes | IRS generally does NOT file lien for debts under $25,000 under Fresh Start |
| Streamlined IA Process | Yes | No detailed financial statement required for IA |
| Lien Withdrawal on IA | Yes | Lien withdrawn after IA acceptance, not just released |
| Direct Debit Payment | Yes | Automatic payments from bank account, reduces default risk |
| OIC Flexibility | No | OIC not currently available |
Compliance Checklist
| Item | Required | Status |
|---|---|---|
| All returns filed | Yes | Complete |
| Current year estimated payments | Yes | Required for IA acceptance |
| Direct debit authorization | Yes | Required for Streamlined IA |
| Financial statement | Optional | Not required for Streamlined |
| Business returns filed | Optional | Not applicable |
Recommendation
Excellent Fresh Start eligibility. Tax debt $25000 under lien threshold - lien likely NOT filed. Streamlined IA available with $348/mo for 72 months. Lien withdrawn after IA acceptance - best outcome.
Fresh Start Key Points
- Lien threshold: $25,000 (not filed below)
- Streamlined IA: up to $50,000 debt
- 72-month payment term available
- No financial statement for Streamlined
- Direct debit required for IA
- Lien withdrawal under $25,000 IA
- Compliance essential for all programs
- File all returns before applying
- Current year estimated payments
- Apply online at IRS.gov