This page contains interim guidance relating to instructions in IRM Part 20 currently in effect but not yet published in the Internal Revenue Manual (IRM). IRM 20.1.1 Administrative waiver - relief from the failure to pay penalty for certain taxpayers for taxable years 2020 and 2021 PDF An IRM procedural update, effective 12/19/2023, was issued to add the subsection, IRM 20.1.1 regarding administrative waiver - relief from the failure to pay penalty for certain taxpayers for taxable years 2020 and 2021. IRM 20.1.1 Subsequent requests for penalty relief. PDF An IRM procedural update, effective 04/30/2024, was issued to revise IRM 20.1.1 regarding subsequent requests for penalty relief. IRM 20.1.4 CARES Act Section 2302 Deferrals & Retroactive Termination of the Employee Retention Credit This guidance is now incorporated into the IRM. Following the link above will take you to IRM 20.1.4 where the guidance has been incorporated. This link will be removed on 4/10/2024. IRM 20.1.4.26.2 Administrative Waivers $100,000 - Next Business Day Rules for NSO, SAR, and RSU Transactions This guidance is now incorporated into the IRM. Following the link above will take you to IRM 20.1.4 where the guidance has been incorporated. This link will be removed on 4/10/2024. IRM 20.2.4 Revalidating IPU 21U0649 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 20.2.4 where the guidance has been incorporated. This link will be removed on 4/19/2024. All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
IRM 20.1.4 CARES Act Section 2302 Deferrals & Retroactive Termination of the Employee Retention Credit This guidance is now incorporated into the IRM. Following the link above will take you to IRM 20.1.4 where the guidance has been incorporated. This link will be removed on 4/10/2024.
IRM 20.1.4.26.2 Administrative Waivers $100,000 - Next Business Day Rules for NSO, SAR, and RSU Transactions This guidance is now incorporated into the IRM. Following the link above will take you to IRM 20.1.4 where the guidance has been incorporated. This link will be removed on 4/10/2024.
IRM 20.2.4 Revalidating IPU 21U0649 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 20.2.4 where the guidance has been incorporated. This link will be removed on 4/19/2024.
All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
