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). IRM 21.2.3 Masking of TDS BMF Transcripts (PDF) An IRM procedural update, effective 12/14/2020, was issued to revise IRM 21.2.3 regarding Masking of TDS BMF Transcripts. IRM 21.2.3 E-Services SOR Mailbox; TDS Letter 3538 (PDF) An IRM procedural update, effective 10/02/2020, was issued to revise IRM 21.2.3 regarding E-Services SOR Mailbox; TDS Letter 3538. IRM 21.2.3 Recovery Rebate Credit and the Verification of Non-Filing Letter (PDF) An IRM procedural update, effective 01/11/2021, was issued to revise IRM 21.2.3.5.7 regarding Recovery Rebate Credit and the Verification of Non-Filing Letter. IRM 21.2.3 Requests for Verbal Account Information (PDF) An IRM procedural update, effective 11/09/2020, was issued to revise IRM 21.2.3.5.1 regarding Requests for Verbal Account Information. IRM 21.2.3 Verbally Providing Transcript Information (PDF) An IRM procedural update, effective 11/13/2020, was issued to revise IRM 21.2.3.5.1 regarding Verbally Providing Transcript Information. IRM 21.3.4 E-Services (EPSS) Secure Access Authorization (PDF) An IRM procedural update, effective 10/09/2020, was issued to revise Exhibit 21.3.4-15 regarding E-Services (EPSS) Secure Access Authorization. IRM 21.3.4 Identity Protection Personal Identification Number (IP PIN) Program Enrollment; Virtual Services Delivery (VSD) (PDF) An IRM procedural update, effective 01/11/2021, was issued to revise IRM 21.3.4 regarding Identity Protection Personal Identification Number (IP PIN) Program Enrollment; Virtual Services Delivery (VSD). IRM 21.5.3 Deviation for Selection and Payment Criteria for Air Transportation Excise Tax Claims for Quarter Ended June 30, 2020 (PDF) The purpose of this memorandum is to provide guidance to temporarily deviate from IRM 21.5.3.4.7.1 regarding criteria for exam selection and payment of air transportation excise tax claims for the quarter ended June 30, 2020. IRM 21.6.3 Economic Impact Payment August 26, 2020 (PDF) An IRM procedural update, effective 08/26/2020, was issued to revise IRM 21.6.3.4.2.13 regarding Federal Benefit Recipients Filing a Return to get a Supplemental $500 Payment. IRM 21.6.3 Economic Impact Payments September 4, 2020 (PDF) An IRM procedural update, effective 09/04/2020, was issued to revise IRM 21.6.3.4.2.13.3 to add Economic Impact Payment Adjustment Procedures. IRM 21.6.3 Failure to Reconcile Advanced Payment of the Premium Tax Credit (PDF) An IRM procedural update, effective 11/04/2020, was issued to revise IRM 21.6.3.4.2.12.8 to Failure to Reconcile Advanced Payment of the Premium Tax Credit. IRM 21.6.3 Health Coverage Tax Credit; Economic Impact Payments; Credit Recertification (PDF) An IRM procedural update, effective 10/29/2020, was issued to revise IRM 21.6.3 regarding Health Coverage Tax Credit; Economic Impact Payments; Credit Recertification. IRM 21.7.2 COVID 19 Related Employment Tax Relief (PDF) An IRM procedural update, effective 07/28/2020, was issued to revise IRM 21.7.2 regarding COVID 19 Related Employment Tax Relief. IRM 21.7.2 Employment and Railroad Tax Returns An IRM procedural update, effective 11/23/2020, was issued to revise IRM 21.7.2 regarding Employment and Railroad Tax Returns. IRM 21.7.2 First Quarter 2020 Form 941 - Employee Retention Credits; Deferred Payments; Notice 1447 (PDF) An IRM procedural update, effective 07/31/2020, was issued to revise IRM 21.7.2.7.6 regarding Addressing Notice 1447 responses. IRM 21.7.2 First Quarter 2020 Form 941 - Employee Retention Credits, Deferred Payments, and Notice 1447 August 25, 2020 (PDF) An IRM procedural update, effective 08/25/2020, was issued to revise IRM 21.7.2 regarding First Quarter 2020 Form 941 - Employee Retention Credits, Deferred Payments, and Notice 1447. IRM 21.7.2 Form 7200 Call Scenario and 2021 Wage Base (PDF) An IRM procedural update, effective 12/17/2020, was issued to revise IRM 21.7.2 regarding Form 7200 Call Scenario and 2021 Wage Base. IRM 21.7.2 Form 7200 Phone Inquiry; Other Clarifications (PDF) An IRM procedural update, effective 08/13/2020, was issued to revise IRM 21.7.2 regarding Form 7200 Phone Inquiry and Other Clarifications. IRM 21.7.2 Form 94XX Procedures for COVID Related Employment Tax Credits (PDF) An IRM procedural update, effective 12/10/2020, was issued to revise IRM 21.7.2 regarding Form 94XX Procedures for COVID Related Employment Tax Credits. IRM 21.7.2 Notice 2020-65; Presidential Memorandum of August 8, 2020 (PDF) An IRM procedural update, effective 09/22/2020, was issued to revise IRM 21.7.2 regarding Notice 2020-65; Presidential Memorandum of August 8, 2020. IRM 21.7.2 Procedures for Form 7200 Phone Inquiries (PDF) An IRM procedural update, effective 10/06/2020, was issued to revise IRM 21.7.2 regarding Procedures for Form 7200 Phone Inquiries IRM 21.8.1 IMF International Adjustments (PDF) An IRM procedural update, effective 11/29/2018, was issued to revise IRM 21.8.1 regarding Section 965 Transition Tax-International. IRM 21.8.2 BMF International Accounts Management November 6, 2020 (PDF) An IRM procedural update, effective 11/06/2020, was issued to revise IRM 21.8.2 regarding updates to Translation Services; Claims Filed Pursuant to Revenue Procedure 2020-17. All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
