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). IRM 3.5.20 Form 4506-C Revision Requirements This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.5.20.1.4 (7) where the guidance has been incorporated. This link will be removed on 2/28/2024. IRM 3.5.20 RAIVS Requests for Copies of Tax Forms and Managing Suspense Files This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.5.20.5.1 (2) where the guidance has been incorporated. This link will be removed on 2/28/2024. IRM 3.5.20 Review for Completeness This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.5.20.4.2.3.1 (1) where the guidance has been incorporated. This link will be removed on 2/28/2024. IRM 3.5.20 Review for Completeness for IVES and Processing IVES Requests in TDS This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.5.20.4.2.3.1 where the guidance has been incorporated. This link will be removed on 2/28/2024. IRM 3.5.20 Review for Completeness Form 4506-C Additional Rejecting Criteria This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.5.20.4.1.1 where the guidance has been incorporated. This link will be removed on 2/28/2024. IRM 3.5.20 United Nations (UN) Processing; Small Business Administration (SBA) This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.5.20.5.6 where the guidance has been incorporated. This link will be removed on 2/28/2024. IRM 3.5.20 Updates to IVES Processing Due to Form Revision; Updates to Small Business Administration (SBA) Due to Software Upgrade This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.5.20.2.(5) (4) where the guidance has been incorporated. This link will be removed on 2/28/2024. IRM 3.5.21 Review Requests for Proper Photocopy Fee Due to Updating Photocopy Fee PDF An IRM procedural update, effective 02/07/2024, was issued to revise IRM 3.5.21.2.6.1 regarding Review Requests for Proper Photocopy Fee Due to Updating Photocopy Fee. IRM 3.11.5 Updated Branch Name PDF An IRM procedural update, effective 01/26/2024, was issued to revise IRM 3.11.15 regarding Updated Branch Name. IRM 3.11.6 Advanced CTC reconciliation and ACTC processing PDF An IRM procedural update, effective 02/26/2024, was issued to revise IRM 3.11.6 regarding Advanced CTC Reconciliation and ACTC Processing IRM 3.11.6 CP 09 PDF An IRM procedural update, effective 12/15/2023, was issued to revise IRM 3.11.6 regarding CP 09 IRM 3.11.6 Estimated Tax Payments PDF An IRM procedural update, effective 09/22/2023, was issued to revise IRM 3.11.6.14.4.2.1 regarding Estimated Tax Payments. IRM 3.11.16 Form 4626 Correspondence PDF An IRM procedural update, effective 04/01/2024, was issued to revise IRM 3.11.16.11.33 regarding Form 4626 Correspondence IRM 3.11.6 Forms and Correspondence This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.7.7(13) where the guidance has been incorporated. This link will be removed on 2/15/2024. IRM 3.11.6 Processing and Corresponding PDF An IRM procedural update, effective 04/08/2024, was issued to revise IRM 3.11.6 regarding Processing and Corresponding IRM 3.11.6 Processing and routing PDF An IRM procedural update, effective 02/06/2024, was issued to revise IRM 3.11.6 regarding Processing and Routing. IRM 3.11.6 Routing and Correspondence PDF An IRM procedural update, effective 12/14/2023, was issued to revise IRM 3.11.6 regarding Routing and Correspondence. IRM 3.11.6 Routing PDF An IRM procedural update, effective 03/26/2024, was issued to revise IRM 3.11.6 regarding Routing IRM 3.11.6 Routing to LB&I PDF An IRM procedural update, effective 01/05/2024, was issued to revise IRM 3.11.6 regarding Routing to LB&I. IRM 3.11.6 Suspense Case PDF An IRM procedural update, effective 02/14/2024, was issued to revise IRM 3.11.6 regarding Suspense Case IRM 3.11.6 Undelivered mail indicator PDF An IRM procedural update, effective 03/13/2024, was issued to revise IRM 3.11.6 regarding Undelivered Mail Indicator. IRM 3.11.15 2024 Start-up changes PDF An IRM procedural update, effective 01/04/2024, was issued to revise IRM 3.11.15 regarding 2024 Start-Up Changes IRM 3.11.15 Added 2013 and 2012 prior year conversion procedures for Form 1065, page 1; removed 2019 and 2020 references for Form 8938 PDF An IRM procedural update, effective 03/27/2024, was issued to revise IRM 3.11.15 regarding Added 2013 and 2012 Prior Year Conversion Procedures for Form 1065, Page 1; Removed 2019 and 2020 References for Form 8938. IRM 3.11.15 Added instructions for refund returns; Corrected location to be edited for Form 3800, Part V indicator PDF An IRM procedural update, effective 02/09/2024, was issued to revise IRM 3.11.15 regarding Added Instructions for Refund Returns; Corrected Location to Be Edited for Form 3800, Part V Indicator. IRM 3.11.15 Added procedures for tax period 202301 and later PDF An IRM procedural update, effective 03/15/2024, was issued to revise IRM 3.11.15.23.6 regarding Added Procedures for Tax Period 202301 and Later IRM 3.11.15 Clarified prior year conversion of Line 12, Schedule B PDF An IRM procedural update, effective 03/25/2024, was issued to revise IRM 3.11.15 regarding Clarified Prior Year Conversion of Line 12, Schedule B IRM 3.11.15 Updated 1065 Pg Numbers; Clarified nonrecourse loan code procedures; Updated other deduction line number; Removed 2019/2020 editing procedures for Form 8938; Added audit code 7 procedures for Sch K PDF An IRM procedural update, effective 03/11/2024, was issued to revise IRM 3.11.15 regarding Updated 1065 Pg Numbers; Clarified Nonrecourse Loan Code Procedures; Updated Other Deduction Line Number; Removed 2019/2020 Editing Procedures for Form 8938; Added Audit Code 7 Procedures for Sch K. IRM 3.11.15 Updated IRM reference for IRM deviation procedures PDF An IRM procedural update, effective 04/10/2024, was issued to revise IRM 3.11.15.2.6 regarding Updated IRM Reference for IRM Deviation Procedures. IRM 3.11.15 Updated statute clearing exception from 2019 to 2020 PDF An IRM procedural update, effective 02/02/2024, was issued to revise IRM 3.11.15 regarding Updated Statute Clearing Exception From 2019 to 2020 IRM 3.11.16 Certificate of dissolution and corrected Figure 3.11.16-15 PDF An IRM procedural update, effective 03/25/2024, was issued to revise IRM 3.11.16 regarding Certificate of Dissolution and Corrected Figure 3.11.16-15 IRM 3.11.16 Computer Condition Code (CCC) E; penalty and interest code; Form 1120-F Line 5i; line reference corrections for Forms 4136, 1120-REIT, 1120-RIC; Return Processing Code (RPC) 9; added graphic captions PDF An IRM procedural update, effective 02/29/2024, was issued to revise IRM 3.11.16 regarding Computer Condition Code (CCC) E; Penalty and Interest Code; Form 1120-F Line 5i; Line Reference Corrections for Forms 4136, 1120-REIT, 1120-RIC; Return Processing Code (RPC) 9; Added Graphic Captions. IRM 3.11.16 2024 Start-up changes PDF An IRM procedural update, effective 01/03/2024, was issued to revise IRM 3.11.16 regarding 2024 Start-Up Changes IRM 3.11.16 Statute Clearing Exception; Computer Condition Code E; Form 1120, Schedule J Line 1, Line 9f, Line 9g & Line 9z; Corrected Naics Code Reference; Updates to Prior Year Conversion Charts & Routing Guide PDF An IRM procedural update, effective 02/12/2024, was issued to revise IRM 3.11.16 regarding Statute Clearing Exception; Computer Condition Code E; Form 1120, Schedule J Line 1, Line 9f, Line 9g & Line 9z; Corrected Naics Code Reference; Updates to Prior Year Conversion Charts & Routing Guide. IRM 3.11.23 2024 Start-up changes PDF An IRM procedural update, effective 01/04/2024, was issued to revise IRM 3.11.154 regarding 2024 Start-Up Changes. IRM 3.11.23 2024 Start-up changes PDF An IRM procedural update, effective 01/10/2024, was issued to revise IRM 3.11.23 regarding 2024 Start-Up Changes. IRM 3.11.23 Adding CCCs 5, 6 and 8 Information to the Processing of Form 720 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.23.12.15 where the guidance has been incorporated. This link will be removed on 3/14/2024. IRM 3.11.23 Branch name change, statute exception update PDF An IRM procedural update, effective 02/01/2024, was issued to revise IRM 3.11.23 regarding Branch Name Change, Statute Exception Update. IRM 3.11.25 Statute clearing exception PDF An IRM procedural update, effective 02/05/2024, was issued to revise IRM 3.11.25.2.7 regarding Statute Clearing Exception. IRM 3.11.180 Changed branch name PDF An IRM procedural update, effective 02/02/2024, was issued to revise IRM 3.11.180.1 regarding Changed Branch Name. IRM 3.11.180 Clarified process for received dates PDF An IRM procedural update, effective 03/04/2024, was issued to revise IRM 3.11.180.3.1.3 regarding Clarified Process for Received Dates. IRM 3.11.180 Date stamp requirement PDF An IRM procedural update, effective 03/07/2024, was issued to revise IRM 3.11.180.3.1.3 regarding Date Stamp Requirement IRM 3.11.180 Revised instructions regarding lines 2 and 5 PDF An IRM procedural update, effective 04/15/2024, was issued to revise IRM 3.11.180.3.1.14 regarding Revised Instructions Regarding Lines 2 and 5 IRM 3.11.212 Correction of wording and instructions PDF An IRM procedural update, effective 03/20/2024, was issued to revise IRM 3.11.212 regarding Correction of Wording and Instructions IRM 3.11.212 Disaster due date and received dates February 22, 2024 PDF An IRM procedural update, effective 02/22/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Due Date and Received Dates. IRM 3.11.212 Disaster Extension Due Date 03/28/2024 PDF An IRM procedural update, effective 03/28/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Date IRM 3.11.212 Disaster Extension Due Dates PDF An IRM procedural update, effective 04/25/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates IRM 3.11.212 Disaster extension due dates 04/02/24 PDF An IRM procedural update, effective 04/02/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates IRM 3.11.212 Disaster extension due dates February 28, 2024 PDF An IRM procedural update, effective 02/28/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates IRM 3.11.212 Disaster extension due date February 5, 2024 PDF An IRM procedural update, effective 02/05/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Date. IRM 3.11.212 Disaster extension due dates February 6, 2024 PDF An IRM procedural update, effective 02/06/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates. IRM 3.11.212 Disaster extension due dates January 10, 2024 PDF An IRM procedural update, effective 01/10/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates IRM 3.11.212 Disaster Extension Due Dates January 23, 2024 PDF An IRM procedural update, effective 01/23/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates. IRM 3.11.212 Disaster extension due dates January 29, 2024 PDF An IRM procedural update, effective 01/29/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates. IRM 3.11.212 Disaster Extension Due Dates November 24, 2023 PDF An IRM procedural update, effective 11/24/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates. IRM 3.11.212 Disaster Extension Due Dates October 4, 2023 PDF An IRM procedural update, effective 10/04/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates IRM 3.11.212 Disaster Extension Due Dates October 20, 2023 PDF An IRM procedural update, effective 10/20/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates. IRM 3.11.212 Disaster Extension Due Date October 24, 2023 PDF An IRM procedural update, effective 10/24/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Date. IRM 3.11.212 Disaster Extension Due Dates September 25, 2023 PDF An IRM procedural update, effective 09/25/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates. IRM 3.11.212 Executive directive on received dates and envelopes PDF An IRM procedural update, effective 03/12/2024, was issued to revise IRM 3.11.212.9.4 regarding Executive Directive on Received Dates and Envelopes IRM 3.11.212 Received date executive directive PDF An IRM procedural update, effective 03/05/2024, was issued to revise IRM 3.11.212 regarding Received Date Executive Directive IRM 3.11.212 Start-up PDF An IRM procedural update, effective 01/02/2024, was issued to revise Exhibit 3.11.212 regarding Start-Up IRM 3.11.213 Digital Signatures PDF An IRM procedural update, effective 11/17/2023, was issued to revise IRM 3.11.213.9 regarding Digital Signatures. IRM 3.11.217 Procedure clarification PDF An IRM procedural update, effective 04/11/2024, was issued to revise IRM 3.11.217.17.14 regarding Procedure Clarification IRM 3.11.217 Statute update and process clarification PDF An IRM procedural update, effective 02/01/2024, was issued to revise IRM 3.11.217 regarding Statute Update and Process Clarification. IRM 3.11.217 Update to IRM references and line numbers PDF An IRM procedural update, effective 03/27/2024, was issued to revise IRM 3.11.217 regarding Update to IRM References and Line Numbers. IRM 3.11.217 Updated Branch Name PDF An IRM procedural update, effective 01/31/2024, was issued to revise IRM 3.11.217 regarding Updated Branch Name. IRM 3.11.217 Updates to line numbers in conversion charts and removed prior year references PDF An IRM procedural update, effective 03/20/2024, was issued to revise IRM 3.11.217 regarding Updates to Line Numbers in Conversion Charts and Removed Prior Year References IRM 3.11.249 Branch Name Change; Address TC 014 Clarification PDF An IRM procedural update, effective 02/06/2024, was issued to revise IRM 3.11.249 regarding Branch Name Change; Address TC 014 Clarification. IRM 3.12.2 Updated credit reduction states; removed Action Code 336; updated field names PDF An IRM procedural update, effective 01/02/2024, was issued to revise IRM 3.12.2 regarding Updated Credit Reduction states; Removed Action Code 336; Updated Field Names IRM 3.12.8 Form 1099-Series Modernization IR MOD PDF An IRM procedural update, effective 10/31/2023, was issued to revise IRM 3.12.8 regarding Form 1099-Series Modernization IR MOD. IRM 3.12.15 2024 Start-up changes PDF An IRM procedural update, effective 01/04/2024, was issued to revise IRM 3.12.15 regarding 2024 Start-Up Changes. IRM 3.12.15 Added Prior Year Procedures for Section 06 Fields; Updated Paper Processing Branch to Return Processing Branch PDF An IRM procedural update, effective 01/24/2024, was issued to revise IRM 3.12.15 regarding Added Prior Year Procedures for Section 06 Fields; Updated Paper Processing Branch to Return Processing Branch IRM 3.12.15 Added Valid Tax Periods for Fields IN Section 03, 23, 24 and 25; Removed Invalid Condition for Field 01NAI PDF An IRM procedural update, effective 02/08/2024, was issued to revise IRM 3.12.15 regarding Added Valid Tax Periods for Fields IN Section 03, 23, 24 and 25; Removed Invalid Condition for Field 01NAI. IRM 3.12.15 Clarified tax period for section 07 PDF An IRM procedural update, effective 01/30/2024, was issued to revise IRM 3.12.15 regarding Clarified Tax Period for Section 07. IRM 3.12.15 Elective Payment Election PDF An IRM procedural update, effective 04/26/2023, was issued to revise IRM 3.12.15 regarding Elective Payment Election. IRM 3.12.15 Updated IRM reference for IRM deviation procedures; Updated valid audit codes PDF An IRM procedural update, effective 04/10/2024, was issued to revise IRM 3.12.15 regarding Updated IRM Reference for IRM Deviation Procedures; Updated Valid Audit Codes. IRM 3.12.15 Updated statute clearing exception from 2019 to 2020 PDF An IRM procedural update, effective 02/01/2024, was issued to revise IRM 3.12.15.19.1 regarding Updated Statute Clearing Exception From 2019 to 2020. IRM 3.12.16 Branch Name Change; Digital Signature Extended Date; Statute Clearing Exception Clarifications PDF An IRM procedural update, effective 02/06/2024, was issued to revise IRM 3.12.16 regarding Branch Name Change; Digital Signature Extended Date; Statute Clearing Exception Clarifications IRM 3.12.23 Extended Digital Signature Date PDF An IRM procedural update, effective 12/05/2023, was issued to revise IRM 3.12.23.2.15 regarding Extended Digital Signature Date IRM 3.12.38 Added 706-GS(D) & 706-GS(T) due dates; Updated wording on 8804 return due date PDF An IRM procedural update, effective 02/22/2024, was issued to revise Exhibit 3.12.38-35 regarding Added 706-GS(D) & 706-GS(T) Due Dates; Updated Wording on 8804 Return Due Date. IRM 3.12.38 Added discovered remittance as a related IRM PDF An IRM procedural update, effective 03/14/2024, was issued to revise IRM 3.12.38.1.15 regarding Added Discovered Remittance as a Related IRM IRM 3.12.38 Clarified credit transfer and Action Code 430 procedures PDF An IRM procedural update, effective 03/05/2024, was issued to revise IRM 3.12.38.5.7 regarding Clarified Credit Transfer and Action Code 430 Procedures IRM 3.12.38 Clarified the note pertaining to the use of COMPA PDF An IRM procedural update, effective 01/12/2024, was issued to revise IRM 3.12.38.5.6.1 regarding a Clarification to the Note Pertaining to the Use of COMPA IRM 3.12.38 Updated Branch Name PDF An IRM procedural update, effective 01/26/2024, was issued to revise IRM 3.12.38 regarding Updated Branch Name IRM 3.12.38 Updated statute clearing exception from 2019 to 2020 PDF An IRM procedural update, effective 02/01/2024, was issued to revise IRM 3.12.38.2.7.1 regarding Updated Statute Clearing Exception From 2019 to 2020. IRM 3.12.212 Correction of Due Dates PDF An IRM procedural update, effective 01/31/2024, was issued to revise Exhibit 3.12.212-9 regarding Correction of Due Dates. IRM 3.12.212 Correction of due dates February 2, 2024 PDF An IRM procedural update, effective 02/02/2024, was issued to revise Exhibit 3.12.212-9 regarding Correction of Due Dates. IRM 3.12.212 Disaster extension due date 03/28/2024 PDF An IRM procedural update, effective 03/28/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Date IRM 3.12.212 Disaster extension due date 04/02/2024 PDF An IRM procedural update, effective 04/02/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Date IRM 3.12.212 Disaster extension due date and correction of received date information PDF An IRM procedural update, effective 03/26/2024, was issued to revise IRM 3.12.212 regarding Disaster Extension Due Date and Correction of Received Date Information IRM 3.12.212 Disaster Extension Due Dates This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024. IRM 3.12.212 Disaster extension due date February 05, 2024 PDF An IRM procedural update, effective 02/05/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Date. IRM 3.12.212 Disaster Extension Due Dates February 6, 2024 PDF An IRM procedural update, effective 02/06/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates IRM 3.12.212 Disaster extension due date February 28, 2024 PDF An IRM procedural update, effective 02/28/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Date IRM 3.12.212 Disaster Extension Due Dates August 31, 2023 This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024. IRM 3.12.212 Disaster extension due dates January 10, 2024 PDF An IRM procedural update, effective 01/10/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster Extension Due Dates January 23, 2024 PDF An IRM procedural update, effective 01/23/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster extension due dates January 29, 2024 PDF An IRM procedural update, effective 01/29/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster Extension Due Dates July 13, 2023 This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024. IRM 3.12.212 Disaster Extension Due Dates June 1, 2023 This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024. IRM 3.12.212 Disaster Extension Due Dates May 2, 2023 This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024. IRM 3.12.212 Disaster Extension Due Dates May 26, 2023 This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024. IRM 3.12.212 Disaster Extension Due Dates October 4, 2023 PDF An IRM procedural update, effective 10/04/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster Extension Due Dates October 20, 2023 PDF An IRM procedural update, effective 10/20/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster Extension Due Dates October 24, 2023 PDF An IRM procedural update, effective 10/24/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster Extension Due Dates November 24, 2023 PDF An IRM procedural update, effective 11/24/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster Extension Due Dates September 6, 2023 This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024. IRM 3.12.212 Disaster Extension Due Date September 11, 2023 This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024. IRM 3.12.212 Disaster Extension Due Dates September 13, 2023 This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024. IRM 3.12.212 Disaster Extension Due Dates September 25, 2023 PDF An IRM procedural update, effective 09/25/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster Extension Due Dates September 22, 2024 PDF An IRM procedural update, effective 02/22/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster Extension Due Dates (Update 2 of 2) This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024. IRM 3.12.212 Executive Directive on Received Dates and Envelopes PDF An IRM procedural update, effective 03/12/2024, was issued to revise IRM 3.12.212 regarding Executive Directive on Received Dates and Envelopes. IRM 3.12.212 Start-up PDF An IRM procedural update, effective 01/02/2024, was issued to revise Exhibit 3.12.212 regarding Start-Up. IRM 3.12.249 Branch name change PDF An IRM procedural update, effective 02/06/2024, was issued to revise IRM 3.12.249 regarding Branch Name Change. IRM 3.12.251 Branch Name Changes; Field 03K03 PDF An IRM procedural update, effective 01/25/2024, was issued to revise IRM 3.12.251 regarding Branch Name Changes; Field 03K03. IRM 3.12.251 Digital Signature PDF An IRM procedural update, effective 12/05/2023, was issued to revise IRM 3.12.251.5.4 regarding Digital Signature IRM 3.12.251 Early Filed Returns This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.251.5.4(3)b where the guidance has been incorporated. This link will be removed on 3/14/2024. IRM 3.12.251 Form 8941, credit for small employer health insurance premiums, Part III, Line 4h references PDF An IRM procedural update, effective 03/25/2024, was issued to revise IRM 3.12.251 regarding Form 8941, Credit for Small Employer Health Insurance Premiums, Part III, Line 4h References IRM 3.12.251 Statute Clearing Exception; Removed Reference to Cincinnati Submission Processing; Field 07EPE PDF An IRM procedural update, effective 02/06/2024, was issued to revise IRM 3.12.251 regarding Statute Clearing Exception; Removed Reference to Cincinnati Submission Processing; Field 07EPE. IRM 3.13.2 Secretary of State update; MeF Form 8822-B; DUT information; files instruction PDF An IRM procedural update, effective 02/28/2024, was issued to revise IRM 3.13.2 regarding Secretary of State Update; MeF Form 8822-B; DUT Information; Files Instruction. IRM 3.13.2 Start-up changes PDF An IRM procedural update, effective 01/02/2024, was issued to revise IRM 3.13.2 regarding IRM 3.13.2 Start-Up Changes. IRM 3.14.1 IMF notice review PDF An IRM procedural update, effective 03/07/2024, was issued to revise IRM 3.14.1 regarding IMF Notice Review IRM 3.21.15 Statute Exception Update; TC 014 Procedures PDF An IRM procedural update, effective 02/05/2024, was issued to revise IRM 3.21.15 regarding Statute Exception Update; TC 014 Procedures. IRM 3.21.19 Correcting inaccurate IRM reference PDF An IRM procedural update, effective 04/10/2024, was issued to revise IRM 3.21.19 regarding Correcting Inaccurate IRM Reference IRM 3.21.19 Correction for Attachments PDF An IRM procedural update, effective 07/10/2023, was issued to revise IRM 3.21.19.12.1 regarding Correction for Attachments IRM 3.21.19 Correspondence instruction and executive directive PDF An IRM procedural update, effective 03/15/2024, was issued to revise IRM 3.21.19 regarding Correspondence Instruction and Executive Directive IRM 3.21.19 Form 3520-A Copy Instructions PDF An IRM procedural update, effective 01/25/2024, was issued to revise IRM 3.21.19 regarding Form 3520-A Copy Instructions IRM 3.21.19 Removed incorrect wording; added instructions for envelope protocol PDF An IRM procedural update, effective 03/27/2024, was issued to revise IRM 3.21.19.9 regarding Removed Incorrect Wording; Added Instructions for Envelope Protocol. IRM 3.21.19 Start-up PDF An IRM procedural update, effective 01/02/2024, was issued to revise IRM 3.21.19 regarding Start-Up. IRM 3.21.19 Updated Routing Guide for Form 3520 and Form 3520-A Attachments PDF An IRM procedural update, effective 06/21/2023, was issued to revise IRM 3.21.19.12.1 regarding Updated Routing Guide for Form 3520 and Form 3520-A Attachments IRM 3.21.110 PY 2024 Start-up changes PDF An IRM procedural update, effective 01/02/2024, was issued to revise IRM 3.21.110 regarding PY 2024 Start-Up Changes IRM 3.21.110 Statute exception update PDF An IRM procedural update, effective 02/02/2024, was issued to revise IRM 3.21.110.15.4 regarding Statute Exception Update. IRM 3.22.3 Correcting Typos; Updating Hyperlinks and Country Code This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.22.3.15.14(3) where the guidance has been incorporated. This link will be removed on 2/29/2024. IRM 3.22.3 Dual Status and the Education Credits This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.22.3.256.4(1) where the guidance has been incorporated. This link will be removed on 2/29/2024. IRM 3.22.3 Form 1040-NR Controlling Added to If/Then Box This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.22.3.251.5(2) where the guidance has been incorporated. This link will be removed on 2/29/2024. IRM 3.22.3 Form 8689; Other Small Corrections This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.22.3.269.2.2 where the guidance has been incorporated. This link will be removed on 2/29/2024. IRM 3.22.3 Form 13975 Paragraphs Updated; EC156 Clarification PDF An IRM procedural update, effective 02/08/2024, was issued to revise IRM 3.22.3 regarding Form 13975 Paragraphs Updated; EC156 Clarification. IRM 3.22.3 Updates to Processing Excess SST/RRTA PDF An IRM procedural update, effective 01/22/2024, was issued to revise IRM 3.22.3 regarding Updates to Processing Excess SST/RRTA. IRM 3.22.3 Updating Correspondence Paragraphs; Other Updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.22.3.185.2 where the guidance has been incorporated. This link will be removed on 2/29/2024. IRM 3.22.19 Classified Waste Instructions; CIS Changed to CII PDF An IRM procedural update, effective 01/25/2024, was issued to revise IRM 3.22.19.2.16.2 regarding Classified Waste Instructions; CIS Changed to CII IRM 3.22.19 Correct inaccurate IRM reference PDF An IRM procedural update, effective 04/10/2024, was issued to revise IRM 3.22.19.2.4 regarding Correct Inaccurate IRM Reference IRM 3.22.19 Start-up PDF An IRM procedural update, effective 01/02/2024, was issued to revise IRM 3.22.19 regarding Start-Up. IRM 3.22.110 Statute exception update PDF An IRM procedural update, effective 02/07/2024, was issued to revise IRM 3.22.110.28.1 regarding Statute Exception Update. IRM 3.30.123 IMF return transmission date PDF An IRM procedural update, effective 01/17/2024, was issued to revise IRM 3.30.123.12.2 regarding IMF Return Transmission Date IRM 3.30.123 Timeliness and form updates PDF An IRM procedural update, effective 03/8/2024, was issued to revise IRM 3.30.123 regarding Timeliness and Form Updates. IRM 3.42.5 Returning Original Documents to Taxpayers This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.42.5.8.2(2)(a) where the guidance has been incorporated. This link will be removed on 2/28/2024. IRM 4.19.21 Instructions to Address Undeliverable Letter 2269C PDF An IRM procedural update, effective 02/07/2024, was issued to revise IRM 4.19.21.2.3 regarding Instructions to Address Undeliverable Letter 2269C. IRM 21.5.6 Freeze codes updates PDF An IRM procedural update, effective 02/02/2024, was issued to revise IRM 21.5.6 regarding Freeze Codes Updates IRM 25.25.6 Updated Procedures for Cases With -E Freeze and 3176c Replies; Instructions for TAC and Phone Assistors for Identity Theft Victims With -E Freeze and Red Ink Editing Instructions on Reprocessed Return PDF An IRM procedural update, effective 02/05/2024, was issued to revise IRM 25.25.6 regarding Updated Procedures for Cases With -E Freeze and 3176c Replies; Instructions for TAC and Phone Assistors for Identity Theft Victims With -E Freeze and Red Ink Editing Instructions on Reprocessed Return. 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 3.5.20 Form 4506-C Revision Requirements This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.5.20.1.4 (7) where the guidance has been incorporated. This link will be removed on 2/28/2024.
IRM 3.5.20 RAIVS Requests for Copies of Tax Forms and Managing Suspense Files This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.5.20.5.1 (2) where the guidance has been incorporated. This link will be removed on 2/28/2024.
IRM 3.5.20 Review for Completeness This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.5.20.4.2.3.1 (1) where the guidance has been incorporated. This link will be removed on 2/28/2024.
IRM 3.5.20 Review for Completeness for IVES and Processing IVES Requests in TDS This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.5.20.4.2.3.1 where the guidance has been incorporated. This link will be removed on 2/28/2024.
IRM 3.5.20 Review for Completeness Form 4506-C Additional Rejecting Criteria This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.5.20.4.1.1 where the guidance has been incorporated. This link will be removed on 2/28/2024.
IRM 3.5.20 United Nations (UN) Processing; Small Business Administration (SBA) This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.5.20.5.6 where the guidance has been incorporated. This link will be removed on 2/28/2024.
IRM 3.5.20 Updates to IVES Processing Due to Form Revision; Updates to Small Business Administration (SBA) Due to Software Upgrade This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.5.20.2.(5) (4) where the guidance has been incorporated. This link will be removed on 2/28/2024.
IRM 3.11.6 Forms and Correspondence This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.7.7(13) where the guidance has been incorporated. This link will be removed on 2/15/2024.
IRM 3.11.23 Adding CCCs 5, 6 and 8 Information to the Processing of Form 720 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.23.12.15 where the guidance has been incorporated. This link will be removed on 3/14/2024.
IRM 3.12.212 Disaster Extension Due Dates This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024.
IRM 3.12.212 Disaster Extension Due Dates August 31, 2023 This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024.
IRM 3.12.212 Disaster Extension Due Dates July 13, 2023 This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024.
IRM 3.12.212 Disaster Extension Due Dates June 1, 2023 This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024.
IRM 3.12.212 Disaster Extension Due Dates May 2, 2023 This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024.
IRM 3.12.212 Disaster Extension Due Dates May 26, 2023 This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024.
IRM 3.12.212 Disaster Extension Due Dates September 6, 2023 This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024.
IRM 3.12.212 Disaster Extension Due Date September 11, 2023 This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024.
IRM 3.12.212 Disaster Extension Due Dates September 13, 2023 This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024.
IRM 3.12.212 Disaster Extension Due Dates (Update 2 of 2) This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.12.212-17 where the guidance has been incorporated. This link will be removed on 2/16/2024.
IRM 3.12.251 Early Filed Returns This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.251.5.4(3)b where the guidance has been incorporated. This link will be removed on 3/14/2024.
IRM 3.22.3 Correcting Typos; Updating Hyperlinks and Country Code This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.22.3.15.14(3) where the guidance has been incorporated. This link will be removed on 2/29/2024.
IRM 3.22.3 Dual Status and the Education Credits This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.22.3.256.4(1) where the guidance has been incorporated. This link will be removed on 2/29/2024.
IRM 3.22.3 Form 1040-NR Controlling Added to If/Then Box This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.22.3.251.5(2) where the guidance has been incorporated. This link will be removed on 2/29/2024.
IRM 3.22.3 Form 8689; Other Small Corrections This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.22.3.269.2.2 where the guidance has been incorporated. This link will be removed on 2/29/2024.
IRM 3.22.3 Updating Correspondence Paragraphs; Other Updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.22.3.185.2 where the guidance has been incorporated. This link will be removed on 2/29/2024.
IRM 3.42.5 Returning Original Documents to Taxpayers This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.42.5.8.2(2)(a) where the guidance has been incorporated. This link will be removed on 2/28/2024.
All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.