This page contains interim guidance relating to instructions in IRM Part 21 currently in effect but not yet published in the Internal Revenue Manual (IRM).
An IRM procedural update, effective 01/31/2025, was issued to revise IRM 21.1.1 regarding Balance Due; OPI Survey
An IRM procedural update, effective 03/13/2025, was issued to revise IRM 21.1.1 regarding Balance Due-penalty Abatement; Clean Vehicle Credit Procedures
An IRM procedural update, effective 04/21/2025, was issued to revise IRM 21.1.1 regarding Incorrect Transfers; Removal of OPI Survey; Artificial Intelligence (AI).
An IRM procedural update, effective 06/27/2025, was issued to revise IRM 21.1.1 regarding OPI Update
An IRM procedural update, effective 12/16/2024, was issued to revise IRM 21.1.1 regarding Updated Balance Due Procedures; Removed APP. 40; Updated Exhibit 1-1
An IRM procedural update, effective 02/06/2025, was issued to revise IRM 21.1.3.1.7 regarding DEI - EO: Removing Equity, Diversity, and Inclusion Statement and Guidance
An IRM procedural update, effective 11/05/2024, was issued to revise IRM 21.1.3 regarding Oral Statement Authority Updates.
IRM 21.1.3.2.3(12) Statement explaining that it is not necessary to re- authenticate a sole proprietor between a BMF and IMF account inquiry has been moved to IRM 10.10.3.3.6(6). Added statement that explains IRM 10.10.3.3 contains authentication policy only and any account procedures should refer back to this IRM.
An IRM procedural update, effective 05/23/2025, was issued to revise IRM 21.1.3 regarding Toll-free Phone Inquiries From Law Enforcement; TAS Timeframe Updates
An IRM procedural update, effective 01/28/2025, was issued to revise IRM 21.2.1 regarding Changes to Electronic Payments; New Capabilities with Tax Pro Account
An IRM procedural update, effective 12/13/2024, was issued to revise IRM 21.2.1 regarding New Options Available in IOLA; Additional Forms Added to the MeF Platform.
An IRM procedural update, effective 04/28/2025, was issued to revise IRM 21.2.1 regarding Systems Updates
An IRM procedural update, effective 03/06/2025, was issued to revise IRM 21.2.1 regarding Systems - Updates to IOLA; Direct Pay; E-file Options.
An IRM procedural update, effective 01/08/2025, was issued to revise IRM 21.2.1 regarding Updates to Credit or Debit Card Payments; Frequency Table; Recommended Preferred Providers
An IRM procedural update, effective 10/09/2024, was issued to revise IRM 21.2.1 regarding Updates to IOLA; Tax Pro
An IRM procedural update, effective 11/25/2024, was issued to revise IRM 21.2.1 regarding various systems updates - IOLA; Get Transcript online moves to IOLA; BTA updates.
An IRM procedural update, effective 04/28/2025, was issued to revise IRM 21.2.1 regarding Systems Updates
An IRM procedural update, effective 01/17/2025, was issued to revise IRM 21.2.3.5.10.1 regarding Adding a New User Group to BTA
An IRM procedural update, effective 10/15/2024, was issued to revise IRM 21.2.3 regarding EUP; Individual Online Account; Postal Mail Delivery
An IRM procedural update, effective 12/09/2024, was issued to revise IRM 21.2.3 regarding Identity Theft Indicators and New Procedures for BMF; Unmasked Transcript Referrals.
An IRM procedural update, effective 03/05/2025, was issued to revise IRM 21.2.3 regarding New BMF Transcripts; TDS Letters.
An IRM procedural update, effective 10/04/2024, was issued to revise IRM 21.2.3 regarding Spanish Transcripts; SOR Mailbox; CAF; Letter 1722(IO); Call Closure; BMF 94X Series
An IRM procedural update, effective 11/21/2024, was issued to revise IRM 21.2.3 regarding Spanish Transcripts and Designated Officials in BTA; TE/GE and International SADI Check for SOR .
An IRM procedural update, effective 01/08/2025, was issued to revise IRM 21.2.3.3.1 regarding Wage and Income Transcript for Current Processing Year
An IRM procedural update, effective 05/16/2025, was issued to revise IRM 21.3.3 regarding ACSS Routing for Status 22 and 24 With Collection Criteria; ERC Status 26 Cases With CCP Involvement Reassignment
An IRM procedural update, effective 03/11/2025, was issued to revise IRM 21.3.3.4.8.2.1 regarding Changed Link to Routing Status 22 Correspondence to ACSS Based on the BOD
An IRM procedural update, effective 11/13/2024, was issued to revise IRM 21.3.3 regarding Changes, Clarifications, and Updates for Form 15620; Use of Estate of; Certified Letters; Routing of GLDS; Corr Date for Electronic Receipts.
An IRM procedural update, effective 01/31/2025, was issued to revise IRM 21.3.3 regarding Clarification for When to Send a Bal Due and Request Information for Incarcerated Taxpayers; Combined Corr Dates; Added Instructions for Corr Date Input With Command Codes
An IRM procedural update, effective 05/05/2025, was issued to revise IRM 21.3.3 regarding Updating the Term Manually Generated Correspondence to Exclude Letters Issued That Are Correspondex Letters Throughout the IRM 21.3.3
An IRM procedural update, effective 03/06/2025, was issued to revise IRM 21.3.10 regarding Updates to Unprocessed Form 2848/8821 With Checkbox 4 and Reporting Agent (RA)
An IRM procedural update, effective 04/23/2025, was issued to revise IRM 21.3.10 regarding Tax Law Updates and Link Removal
An IRM procedural update, effective 12/17/2024, was issued to revise IRM 21.4.1 regarding Updates to Refund Research.
An IRM procedural update, effective 01/31/2025, was issued to revise IRM 21.4.1 regarding Updates to Refund Research
An IRM procedural update, effective 03/14/2025, was issued to revise IRM 21.4.1 regarding Updates to Refund Research.
An IRM procedural update, effective 05/21/2025, was issued to revise IRM 21.4.1 regarding Updates to Refund Research.
An IRM procedural update, effective 12/17/2024, was issued to revise IRM 21.4.2 regarding Updates to Refund Trace and Limited Payability.
An IRM procedural update, effective 01/31/2025, was issued to revise IRM 21.4.2 regarding Updates to Refund Trace and Limited Payability
An IRM procedural update, effective 03/14/2025, was issued to revise IRM 21.4.2 regarding Updates to Refund Trace and Limited Payability.
An IRM procedural update, effective 03/14/2025, was issued to revise IRM 21.4.3 regarding Updates to Returned Refunds/Releases
An IRM procedural update, effective 05/21/2025, was issued to revise IRM 21.4.2 regarding Updates to Refund Trace and Limited Payability.
An IRM procedural update, effective 10/08/2024, was issued to revise IRM 21.4.2 regarding Various Changes to Refund Trace
An IRM procedural update, effective 12/17/2024, was issued to revise IRM 21.4.3 regarding Updates to Returned Refunds/Releases.
An IRM procedural update, effective 10/08/2024, was issued to revise IRM 21.4.3.5.2 regarding Various Changes to Returned Refunds/Releases.
An IRM procedural update, effective 06/09/2025, was issued to revise IRM 21.4.3 regarding Various Changes to Returned Refunds/Releases
An IRM procedural update, effective 06/09/2025, was issued to revise IRM 21.4.3 regarding Various Changes to Returned Refunds/Releases
An IRM procedural update, effective 05/23/2025, was issued to revise IRM 21.5.6 regarding Freeze Codes.
An IRM procedural update, effective 03/13/2025, was issued to revise IRM 21.5.6 regarding Freeze Code Updates.
An IRM procedural update, effective 01/30/2025, was issued to revise IRM 21.5.6 regarding Multiple Updates to the Freeze Code IRM 21.5.6.
An IRM procedural update, effective 10/21/2024, was issued to revise IRM 21.5.9 regarding Carryback Claim Due Date Guidance; Excess Business Loss Limitation Legislative Extensions; Alternative Minimum Tax Credit Interest Computation Date Clarification; Tent Statute Consideration Updates.
An IRM procedural update, effective 05/05/2025, was issued to revise IRM 21.5.9 regarding Form 172 Replaces Publication 536 for Tax Years After 2023; Master File Verification - Unprocessed Amended Return Identified
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.10.4.2 where the guidance has been incorporated. This link will be removed on 8/8/2025.
An IRM procedural update, effective 05/23/2025, was issued to revise IRM 21.6.3 regarding Credits Updates and Clarifications.
An IRM procedural update, effective 07/08/2025, was issued to revise IRM 21.6.3 regarding Credits Procedures; Clarification of RSED for RRC and Withholding With RIVO Involvement
An IRM procedural update, effective 03/14/2025, was issued to revise IRM 21.6.3 regarding Updates and Clarifications to Various Credit IRMs
An IRM procedural update, effective 01/31/2025, was issued to revise IRM 21.6.3 regarding Various Updates and Procedural Clarifications Including Clean Vehicle Credit; Withholding Tax Credit.
An IRM procedural update, effective 12/13/2024, was issued to revise IRM 21.6.3 regarding Various Updates to Credit Procedures.
An IRM procedural update, effective 04/21/2025, was issued to revise IRM 21.6.3 regarding Various Updates to Credits Procedures
An IRM procedural update, effective 06/03/2025, was issued to revise IRM 21.6.4 regarding updated taxpayers can elect itemized deductions; clarified language from Form 4684, Casualties and Thefts, Regarding Additional Disasters.
An IRM procedural update, effective 04/21/2025, was issued to revise IRM 21.6.4 regarding Updates to Various Reason Codes
An IRM procedural update, effective 11/13/2024, was issued to revise IRM 21.6.5 regarding Various 2025 Tax Year Limitations.
An IRM procedural update, effective 01/30/2025, was issued to revise IRM 21.6.6 regarding BBA.
An IRM procedural update, effective 06/26/2025, was issued to revise IRM 21.6.8 regarding Clarification for Working MFT 31 Accounts.
An IRM procedural update, effective 10/28/2024, was issued to revise IRM 21.7.2 regarding Additional Required ERC Disallowance Letter Language.
An IRM procedural update, effective 12/10/2024, was issued to revise IRM 21.7.2 regarding AM BMF Deferred Social Security Tax Handling Changes Including Discontinuance of APP 40.
An IRM procedural update, effective 07/22/2024, was issued to revise IRM 21.7.2 regarding Blocking Series Clarifications for Certain ERC Form 94XX Claims
An IRM procedural update, effective 11/27/2024, was issued to revise IRM 21.7.2 regarding Changes to ERC Routing; Spanish Holding Number; Extension of Supplemental Claims Date by Aggregate Filers.
An IRM procedural update, effective 12/18/2024, was issued to revise IRM 21.7.2 regarding Corrected Paragraphs to be Consistent with Topics of IRM Subsection.
An IRM procedural update, effective 12/04/2024, was issued to revise IRM 21.7.2 regarding Disallowance Actions for ERC Related Filtering Related Individuals; Correction Regarding Form 8974
IRM 21.7.2 Discontinuance of Publication 51 and 80
An IRM procedural update, effective 04/28/2025, was issued to revise IRM 21.7.2 regarding Exam Potential Cases; 106C URL; Clarification on Statutes
An IRM procedural update, effective 07/30/2024, was issued to revise IRM 21.7.2 regarding Form 94XX ERC Disallowance Handling Updates
An IRM procedural update, effective 08/20/2024, was issued to revise IRM 21.7.2 regarding Forms 94XX Filed Via MeF.
An IRM procedural update, effective 02/25/2025, was issued to revise IRM 21.7.2 regarding Guidance on Duplicates With a RAAS Risked ERC Case; Updates on Spanish Versions of Form 94XX; Correction of a Linked IRM.
An IRM procedural update, effective 08/09/2024, was issued to revise IRM 21.7.2.7.2 regarding New Press Release for ERC Claims Processing.
An IRM procedural update, effective 12/17/2024, was issued to revise IRM 21.7.2 regarding New Subsection with Information About 105C and 106C Replies to ERC Claim Disallowances
An IRM procedural update, effective 04/14/2025, was issued to revise IRM 21.7.2 regarding Overclaimed PPP Loans; Overclaimed Qualified Sick/Family Leave; Caution Added Regarding Previously Processed ERC Claims; Removal of ERC Worksheet Instructions for Disallowance Cases
An IRM procedural update, effective 04/24/2025, was issued to revise IRM 21.7.2 regarding Recapture Letter Guidance; Clarifications to Form 5884-C and Form 5884-D and IDRS Numbers.
An IRM procedural update, effective 09/20/2024, was issued to revise IRM 21.7.2 regarding Revised Case Control Instructions for ERC Form 94XX and Other COVID Credit Cases
An IRM procedural update, effective 06/26/2024, was issued to revise IRM 21.7.2 regarding Revised Handling Guidance for Forms 94XX Reporting ERC
An IRM procedural update, effective 10/08/2024, was issued to revise IRM 21.7.2 regarding Supplemental Forms 94XX Filed By Certain Aggregate Employment Tax Return Filers
An IRM procedural update, effective 10/21/2024, was issued to revise IRM 21.7.2.7.6.6 regarding Updated Supplemental Form 94xx Handling Instructions.
An IRM procedural update, effective 06/21/2024, was issued to revise IRM 21.7.2.7.2 regarding Update for Press Release on ERC Form 94XX Processing Status
An IRM procedural update, effective 01/29/2025, was issued to revise IRM 21.7.2 regarding Update Regarding Change in Employment Tax Forms.
An IRM procedural update, effective 07/10/2025, was issued to revise IRM 21.7.2 regarding Update Regarding ERC Withdrawal
An IRM procedural update, effective 03/17/2025, was issued to revise IRM 21.7.2 regarding Replies to ERC Claims That Were Disallowed With 105C or 106C; Provides Procedures for Cases Returned From CAT-A HQ Reserved 9.
An IRM procedural update, effective 03/10/2025, was issued to revise IRM 21.7.2 regarding Update to Reporting Agent Verification; Reworded Ascertained Date Information; Updates Regarding Processing of Forms 941-X Filed By Federal Agencies; Update Routing to GECS
An IRM procedural update, effective 12/13/2024, was issued to revise IRM 21.7.2 regarding Wage Limit and Tax Rate Updates
An IRM procedural update, effective 12/03/2024, was issued to revise IRM 21.7.3 regarding 2024 Credit Reduction States; State Wage Base; MeF Amended Form 940.
An IRM procedural update, effective 01/21/2025, was issued to revise IRM 21.7.3 regarding Form 940 (SP) Replaced Form 940 (PR).
An IRM procedural update, effective 05/27/2025, was issued to revise IRM 21.7.4 regarding Income Taxes/Information Returns.
An IRM procedural update, effective 02/07/2025, was issued to revise IRM 21.7.10.1 regarding DEI - EO: Removed Reference to Equity, Diversity and Inclusion, Civil Rights Division, Per Executive Order
An IRM procedural update, effective 03/14/2025, was issued to revise IRM 21.7.13.7.2.1 regarding Form SS-4 Processing Guidance.
An IRM procedural update, effective 05/22/2025, was issued to revise IRM 21.7.13 regarding New Prefix 39; Research Required for Primary Name Corrections; SS-4 Processing Backlog Resolved.
An IRM procedural update, effective 12/16/2024, was issued to revise IRM 21.6.4 regarding Various Updates and Clarifications Including Procedures for Claiming Net Qualified Disaster Loss and Self-employment Income Adjustments
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.