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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 9/24/2025, was issued to revise IRM 3.5.61 regarding Brookhaven and Fresno Source Document Address Change
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 01/12/2026, was issued to revise IRM 3.11.6 regarding Form 1040-X.
An IRM procedural update, effective 12/12/2025, was issued to revise IRM 3.11.6 regarding Screening and Routing.
An IRM procedural update, effective 04/02/2026, was issued to revise IRM 3.11.6 regarding Screening; Routing; and Processing.
An IRM procedural update, effective 01/06/2026, was issued to revise IRM 3.11.6 regarding Standard Deduction.
An IRM procedural update, effective 04/03/2026, was issued to revise IRM 3.11.13 regarding Editing Line 5f/Schedule R Correspondence.
An IRM procedural update, effective 03/12/2026, was issued to revise IRM 3.11.14 regarding Form 1040 Editing Location Correction for Tax Year 2025
An IRM procedural update, effective 01/16/2026, was issued to revise IRM 3.11.14 regarding Start-Up Changes.
An IRM procedural update, effective 02/11/2026, was issued to revise IRM 3.11.14 regarding Updated Tax Period for Form 8283; Updated Routing Procedures for Various Forms.
An IRM procedural update, effective 09/19/2025, was issued to revise IRM 3.11.15 regarding Form 1065 Editorial Changes.
An IRM procedural update, effective 02/19/2026, was issued to revise IRM 3.11.15 regarding Start up.
An IRM procedural update, effective 02/23/2026, was issued to revise IRM 3.11.16 regarding Removed the End Date for Accepting Digital Signatures per IRM 10.10.1; Updated 1120-F Figure.
An IRM procedural update, effective 02/04/2026, was issued to revise IRM 3.11.16 regarding Routing Guide Update; Added 2025 T-Bill Rate.
An IRM procedural update, effective 02/04/2026, was issued to revise IRM 3.11.16 regarding Routing Guide Update; Added 2025 T-Bill Rate.
An IRM procedural update, effective 01/07/2026, was issued to revise IRM 3.11.16 regarding Start-Up Changes.
An IRM procedural update, effective 01/26/2026, was issued to revise IRM 3.11.23 regarding Start-Up Changes.
An IRM procedural update, effective 03/27/2026, was issued to revise IRM 3.11.23 regarding Updates for Processing
An IRM procedural update, effective 01/16/2026, was issued to revise IRM 3.11.25 regarding Statute Return Processing.
An IRM procedural update, effective 01/08/2026, was issued to revise IRM 3.11.154 regarding Startup Changes.
An IRM procedural update, effective 03/12/2026, was issued to revise IRM 3.11.180 regarding Received Date Clarification
An IRM procedural update, effective 08/01/2025, was issued to revise IRM 3.11.180 regarding Religious Exemption.
An IRM procedural update, effective 04/24/2024, was issued to revise IRM 3.11.180 regarding Taxpayer Services Updates
An IRM procedural update, effective 02/19/2026, was issued to revise IRM 3.11.213 regarding Start up.
An IRM procedural update, effective 01/26/2026, was issued to revise IRM 3.11.217 regarding Start-up Changes.
An IRM procedural update, effective 01/02/2026, was issued to revise IRM 3.11.217 regarding Statute Return Processing.
An IRM procedural update, effective 03/12/2026, was issued to revise IRM 3.11.217 regarding Updating for Consistency
An IRM procedural update, effective 01/14/2026, was issued to revise IRM 3.12.8 regarding Start-Up Changes.
An IRM procedural update, effective 02/13/2026, was issued to revise IRM 3.12.10 regarding IRM 3.12.10 Start-Up Changes.
An IRM procedural update, effective 01/29/2026, was issued to revise IRM 3.12.13 regarding EIN Field Blank; Suspense Corrections Field 01ARI
An IRM procedural update, effective 02/12/2026, was issued to revise IRM 3.12.13 regarding MeF and SPR Correspondence/Letter Set-Up Tool.
An IRM procedural update, effective 02/19/2026, was issued to revise IRM 3.12.14 regarding 1040 to 1041 Conversion Charts; 2025 Tax Rate Schedule.
An IRM procedural update, effective 03/13/2026, was issued to revise IRM 3.12.14 regarding Form 1040 Conversion Field Designator Correction
An IRM procedural update, effective 01/16/2026, was issued to revise IRM 3.12.14 regarding Start-Up Changes.
An IRM procedural update, effective 02/11/2026, was issued to revise IRM 3.12.14 regarding Updated Form 8283 Correction Procedures
An IRM procedural update, effective 11/07/2025, was issued to revise IRM 3.12.15 regarding Error Code 737
An IRM procedural update, effective 04/02/2026, was issued to revise IRM 3.12.15 regarding Field 01NPV.
An IRM procedural update, effective 02/20/2026, was issued to revise IRM 3.12.15 regarding Start Up.
An IRM procedural update, effective 02/23/2026, was issued to revise IRM 3.12.16 regarding Removed the Digital Signature End Date per IRM 10.10.1.
An IRM procedural update, effective 01/09/2026, was issued to revise IRM 3.12.16 regarding Start-Up IPU.
An IRM procedural update, effective 03/16/2026, was issued to revise IRM 3.12.23 regarding Dummy Return(s) for Overflow Money Amounts
An IRM procedural update, effective 01/02/2026, was issued to revise IRM 3.12.23 regarding Statute Return Processing.
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
An IRM procedural update, effective 02/12/2026, was issued to revise IRM 3.12.38 regarding Correspondence/Letter Set-Up Tool.
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 01/23/2026, was issued to revise IRM 3.12.38 regarding Working Trail.
An IRM procedural update, effective 01/29/2026, was issued to revise IRM 3.12.154 regarding EIN Field Blank or Missing; Correction Procedures Field 01ARI
An IRM procedural update, effective 02/12/2026, was issued to revise IRM 3.12.154 regarding MeF and SPR Correspondence/Letter Set-Up Tool.
An IRM procedural update, effective 03/12/2026, was issued to revise IRM 3.12.154 regarding Tax Rate and 01ARI
An IRM procedural update, effective 2/23/2026, was issued to revise IRM 3.12.213 regarding Statute Clearance Process
An IRM procedural update, effective 03/05/2026, was issued to revise IRM 3.12.217 regarding Form 1120-S, Section 10 Updates.
An IRM procedural update, effective 02/19/2026, was issued to revise IRM 3.12.217 regarding Form 4136, Credit Reference Number (CRN).
An IRM procedural update, effective 01/26/2026, was issued to revise IRM 3.12.220 regarding Start-up Changes
An IRM procedural update, effective 2/23/2026, was issued to revise IRM 3.12.251 regarding Removed the Digital Signature End Date per IRM 10.10.1; Form 1120, Error Code 186 Updated
An IRM procedural update, effective 02/03/2026, was issued to revise IRM 3.12.251 regarding Start-Up Changes
An IRM procedural update, effective 10/10/2025, was issued to revise IRM 3.12.251 regarding Updated Other Refundable Credits Line Number for Prior Year Returns
An IRM procedural update, effective 01/07/2026, was issued to revise IRM 3.13.5 regarding Removed Instruction to Alpha File Forms 8822.
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 01/07/2026, was issued to revise IRM 3.21.110 regarding Statute Return Processing.
An IRM procedural update, effective 03/11/2026, was issued to revise IRM 3.21.261 regarding Clarifying Instructions When Multiple Parts of Form 8288 Are Filled
An IRM procedural update, effective 02/25/2026, was issued to revise IRM 3.22.110 regarding MeF Form 1042 Action Code - Correction Procedures.
An IRM procedural update, effective 01/07/2026, was issued to revise IRM 3.22.110 regarding Start-up Changes.
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.