This page contains interim guidance relating to instructions in IRM Part 3 currently in effect but not yet published in the Internal Revenue Manual (IRM).
An IRM procedural update, effective 04/28/2025, was issued to revise IRM 3.5.20 regarding IVES Timeliness Guidelines and Dispute Adjustment Procedures
An IRM procedural update, effective 01/29/2025, was issued to revise IRM 3.5.20 regarding IVES User Fee; Wage and Income Updates.
An IRM procedural update, effective 07/10/2025, was issued to revise IRM 3.11.6 regarding Amended Return Screening
An IRM procedural update, effective 06/16/2025, was issued to revise IRM 3.11.6.16.1 regarding Claims for Credit or Refund
An IRM procedural update, effective 07/11/2025, was issued to revise IRM 3.11.6 regarding Correspondence.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.7.15 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM IRM 3.11.6.16.1 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.14.1.1.13 where the guidance has been incorporated.
An IRM procedural update, effective 09/22/2023, was issued to revise IRM 3.11.6.14.4.2.1 regarding Estimated Tax Payments.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.14.1.1.3 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.9.3 where the guidance has been incorporated.
An IRM procedural update, effective 06/09/2025, was issued to revise IRM 3.11.6 regarding routing guide; reason code figure update
An IRM procedural update, effective 06/04/2025, was issued to revise IRM 3.11.6 regarding screening, routing and correspondence.
An IRM procedural update, effective 02/03/2025, was issued to revise IRM 3.11.6 regarding Screening; Routing and Processing Changes
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.10 where the guidance has been incorporated.
An IRM procedural update, effective 06/20/2025, was issued to add IRM 3.11.14.2.5 regarding Religious Exemption.
An IRM procedural update, effective 01/16/2025, was issued to revise IRM 3.11.15 regarding Action Codes; Attachment Routing Guide.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.15.5.6 where the guidance has been incorporated. This link will be removed on 8/8/2025.
An IRM procedural update, effective 06/18/2025, was issued to revise IRM 3.11.15 regarding Added Procedures for Working Religious Exemption Returns; Added New Instruction for 501(d).
An IRM procedural update, effective 07/02/2025, was issued to revise IRM 3.11.15 regarding Highly Questionable Tribal Credits
An IRM procedural update, effective 01/30/2025, was issued to revise IRM 3.11.16 regarding Clarified Use of Action Code 420; Clarified 1120-IC-DISC Procedures; Added Example of a Consolidated 1042-S
An IRM procedural update, effective 10/04/2024, was issued to revise IRM 3.11.16 regarding Computer Condition Code N - Joint Comittee Cases
An IRM procedural update, effective 10/03/2024, was issued to revise IRM 3.11.16 regarding Control Group Code and Form 4626 Correspondence
An IRM procedural update, effective 05/15/2025, was issued to revise IRM 3.11.16 regarding Form 3800 - Prior Year Conversion Chart and Line Number Updates
An IRM procedural update, effective 12/16/2024, was issued to revise IRM 3.11.23.16.1 regarding Clarification of Valid Tax Period for Abstract 150
An IRM procedural update, effective 12/17/2024, was issued to revise IRM 3.11.23.16.1 regarding Clarification of Valid Tax Period for IRS Number 150.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.11.23-2 where the guidance has been incorporated.
An IRM procedural update, effective 02/28/2025, was issued to revise IRM 3.11.23 regarding Statute Updates; Action Codes Clarification.
An IRM procedural update, effective 03/04/2025, was issued to revise IRM 3.11.23 regarding Update for IRS No. 150.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.25.2.1 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.106.2(4) where the guidance has been incorporated. This link will be removed on 8/14/2025.
An IRM procedural update, effective 04/24/2024, was issued to revise IRM 3.11.180 regarding Taxpayer Services Updates
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212.1 where the guidance has been incorporated.
An IRM procedural update, effective 04/25/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated. This link will be removed on 8/8/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
An IRM procedural update, effective 10/16/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
An IRM procedural update, effective 04/23/2025, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates.
An IRM procedural update, effective 05/16/2025, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Date
An IRM procedural update, effective 02/26/2025, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates.
An IRM procedural update, effective 03/10/2025, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated. This link will be removed on 8/8/2025.
An IRM procedural update, effective 11/19/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates
An IRM procedural update, effective 06/11/2025, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated. This link will be removed on 8/8/2025.
An IRM procedural update, effective 01/27/2025, was issued to revise IRM 3.11.212 regarding New Return Code Instructions, California FEMA Due Date Extension.
An IRM procedural update, effective 12/09/2024, was issued to revise IRM 3.11.212 regarding Time Frames for Forms 1041-N and 1041-QFT
An IRM procedural update, effective 07/02/2025, was issued to revise IRM 3.11.213 regarding Religious Exemption.
An IRM procedural update, effective 01/06/2025, was issued to revise IRM 3.11.213 regarding 2025 Start-Up Changes
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.217.17.14(4) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.217.2.2(1) where the guidance has been incorporated.
An IRM procedural update, effective 01/07/2025, was issued to revise IRM 3.11.251 regarding Changes to the Start-up IPU
An IRM procedural update, effective 03/21/2025, was issued to revise IRM 3.11.251 regarding Procedures When Two Credit Transfers Are Needed to Resolve a Case
An IRM procedural update, effective 02/12/2025, was issued to revise IRM 3.11.251 regarding Refund Prevention Procedures
An IRM procedural update, effective 04/26/2023, was issued to revise IRM 3.12.15 regarding Elective Payment Election.
An IRM procedural update, effective 06/09/2025, was issued to revise IRM 3.12.15 regarding field 01NOP updates
An IRM procedural update, effective 05/16/2025, was issued to revise IRM 3.12.15 regarding Number of Partners
An IRM procedural update, effective 07/08/2025, was issued to revise IRM 3.12.15 regarding Tribal Tax Credit Scheme
An IRM procedural update, effective 06/02/2025, was issued to revise Exhibit 3.12.16-15 regarding Updated Error Code 026 Flow Chart.
An IRM procedural update, effective 10/04/2024, was issued to revise IRM 3.12.38 regarding Clarified Procedures for Erroneous, Prompt and Quick Assessments
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.38.5.6.1 where the guidance has been incorporated. This link will be removed on 8/8/2025.
An IRM procedural update, effective 10/08/2024, was issued to revise IRM 3.12.38.5.20.3 regarding Updated the Dates for Unidentified Payments Due to the New Fiscal Year
An IRM procedural update, effective 01/27/2025, was issued to revise IRM 3.12.212 regarding Added New Return Code Instructions, California FEMA Due Date Extension.
An IRM procedural update, effective 04/18/2025, was issued to revise IRM 3.12.212 regarding Disaster Due Dates and Early Filed Instructions Updated
An IRM procedural update, effective 11/19/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates
An IRM procedural update, effective 12/09/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates
An IRM procedural update, effective 02/26/2025, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates.
An IRM procedural update, effective 03/10/2025, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates
An IRM procedural update, effective 05/16/2025, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Date
An IRM procedural update, effective 01/03/2025, was issued to revise Exhibit 3.12.212-17 regarding Start-Up
An IRM procedural update, effective 01/06/2025, was issued to revise IRM 3.12.213 regarding 2025 Start-Up Changes.
An IRM procedural update, effective 02/24/2025, was issued to revise IRM 3.12.213 regarding Updated Statute Control and Other Changes
An IRM procedural update, effective 06/06/2024, was issued to revise IRM 3.12.217.17.4 regarding Update to Special Gain Code, Field 263D
An IRM procedural update, effective 12/18/2024, was issued to revise IRM 3.12.220 regarding Provided Valid Tax Period for IRS Number 150.
An IRM procedural update, effective 02/24/2025, was issued to revise IRM 3.12.220 regarding Statute Update
An IRM procedural update, effective 02/21/2025, was issued to revise IRM 3.12.220 regarding Updated Statute Control and Other Changes
An IRM procedural update, effective 03/13/2025, was issued to revise IRM 3.12.220 regarding Updates for Clarification
This guidance is now incorporated into the IRM. Following the link above will take you to IRM IRM 3.12.251.7.13(4) where the guidance has been incorporated. This link will be removed on 8/8/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.251.30.40(5) where the guidance has been incorporated. This link will be removed on 8/8/2025.
An IRM procedural update, effective 01/25/2024, was issued to revise IRM 3.12.251 regarding Branch Name Changes; Field 03K03.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.251.5.7 where the guidance has been incorporated. This link will be removed on 8/14/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.251.36.22.37 where the guidance has been incorporated. This link will be removed on 8/8/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.251.30.28 where the guidance has been incorporated. This link will be removed on 8/14/2025.
An IRM procedural update, effective 06/11/2024, was issued to revise IRM 3.12.251.29.40 regarding Error Code 186 - Field 08AMT
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.251.30.36 where the guidance has been incorporated. This link will be removed on 8/8/2025.
An IRM procedural update, effective 07/16/2024, was issued to revise IRM 3.12.251 regarding Section 1341 Updates for Form 1120 and Form 1120-PC, Error Code 188
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.251.30.42 where the guidance has been incorporated. This link will be removed on 8/14/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.251.36.22.34 where the guidance has been incorporated. This link will be removed on 8/8/2025.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM RM 3.12.251.12.1(2) where the guidance has been incorporated. This link will be removed on 8/8/2025.
An IRM procedural update, effective 05/29/2024, was issued to revise IRM 3.13.2 regarding 4442 Clarification; 8832 TOE State Conversion Clarification; 2553 Special Scenario
An IRM procedural update, effective 01/02/2024, was issued to revise IRM 3.13.2 regarding IRM 3.13.2 Start-Up Changes.
An IRM procedural update, effective 06/30/2025, was issued to revise IRM 3.13.2 regarding Various BMF Entity Updates.
An IRM procedural update, effective 01/03/2025, was issued to revise IRM 3.13.5 regarding Start-Up IPU.
An IRM procedural update, effective 02/28/2025, was issued to revise IRM 3.17.10 regarding Instructions on Tax Return Credits for Unidentified Program
An IRM procedural update, effective 03/13/2025, was issued to revise IRM 3.21.3 regarding Waiver Countries for TY24.
An IRM procedural update, effective 05/21/2025, was issued to revise IRM 3.21.25.16.1 regarding C&E Reviewing Form 8288-A.
An IRM procedural update, effective 01/22/2025, was issued to revise IRM 3.21.25 regarding Form 8288-A Document Upload Tool (DUT) and Document Inventory Management (DIM) System Instructions.
An IRM procedural update, effective 03/12/2025, was issued to revise IRM 3.22.3 regarding Added Waiver Countries for TY24
An IRM procedural update, effective 05/09/2025, was issued to revise IRM 3.22.3 regarding Correcting Correspondence Paragraph; Field 05TYP Entry; Criteria to Accept for Form 2555 Waiver
An IRM procedural update, effective 06/25/2025, was issued to revise IRM 3.22.110 regarding Revised No Reply Procedures.
An IRM procedural update, effective 03/10/2025, was issued to revise IRM 3.22.110 regarding Statute Clearing Update and Action Code Clarifications
An IRM procedural update, effective 10/29/2024, was issued to revise IRM 3.42.20.4 regarding Add Option to Update Form 8944 Online.
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.