Reasonable Collection Potential with full IRS Collection Financial Standards (2026, effective June 29, 2026). All lookups come from official IRS data.
IRS out-of-pocket health care standard: $90/month per person under 65, $163/month per person 65+. This is allowed in addition to health insurance premiums.
Transportation = operating cost (by MSA, falling back to region) + national ownership cost ($703 one car / $1,406 two cars). Public transit alone is $220 national.
Expenses exceeding the standards that you can document as necessary (requires substantiation).
Net realizable equity per asset = max(0, FMV × quick-sale factor − loan balance − exemption).
| Housing & utilities | |
| Food, clothing & other | |
| Out-of-pocket health care | |
| Health insurance | |
| Transportation — operating | |
| Transportation — ownership | |
| Deviations | |
| Total allowable expenses | |
| Net realizable equity | |
| Monthly disposable income | |
| Future income | |
| Total RCP |