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 21.1.1 Unauthorized Caller; Hold Time; PPS Procedures; Default Screener Identification and OPI Procedures PDF An IRM procedural update, effective 05/26/2022, was issued to revise IRM 21.1.1 regarding Unauthorized Caller; Hold Time; PPS Procedures; Default Screener Identification and OPI Procedures. IRM 21.2.1 SADI - New Option for ID.me and Clarification That IRS Employees Cannot Assist With Creating an ID.me Account PDF An IRM procedural update, effective 03/01/2022, was issued to update IRM subsection 21.2.1.58.2 regarding SADI - New Option for ID.me and Clarification That IRS Employees Cannot Assist With Creating an ID.me Account. IRM 21.2.3 BEARS PDF An IRM procedural update, effective 01/24/2022, was issued to revise IRM 21.2.3.1.5 regarding Access to the TDS Application is now in BEARS. IRM 21.2.3 Removal of Content and IRM Reorganization PDF An IRM procedural update, effective 11/23/2021, was issued to revise IRM 21.2.3 regarding the Removal of NMF and TEGE Content and the Reorganization of the Remaining Content. IRM 21.2.3 Requesting Transcripts Using the DLN PDF An IRM procedural update, effective 01/06/2022, was issued to add a Note in IRM 21.2.3.5.7 regarding Requesting Transcripts Using the DLN. IRM 21.2.3 Transcript and Client Limits for Authorized Representatives PDF An IRM procedural update, effective 11/09/2021, was issued to revise IRM 21.2.3 regarding the Transcript and Client Limits for Authorized Representatives. IRM 21.2.3 Wage and Income Transcript PDF An IRM procedural update, effective 06/14/2022, was issued to revise IRM 21.2.3.5.7 regarding Wage and Income Transcripts. IRM 21.2.3 Wage and Income Transcript PDF An IRM procedural update, effective 06/13/2022, was issued to revise IRM 21.2.3.5.7 regarding Wage and Income Transcripts. IRM 21.2.3 Wage and Income Transcript Availability for 2022; Child Tax Credit Tool PDF An IRM procedural update, effective 01/12/2022, was issued to revise IRM 21.2.3.5.7 regarding Wage and Income Transcript Availability for 2022; Child Tax Credit Tool. IRM 21.2.3.5.9.2 IMF Transcript Ordering PDF An IRM procedural update, effective 11/02/2021, was issued to revise IRM 21.2.3.5.9.2 regarding the IVR and Get Transcript by Mail. IRM 21.3.4 Date Stamping Tax Returns; New York State TACs PDF An IRM procedural update, effective 09/15/2021, was issued to revise IRM 21.3.4.8.1 regarding Date Stamping Tax Returns; New York State TACs. IRM 21.3.4 Stamped Schedule 1 Not Received PDF An IRM procedural update, effective 03/09/2022, was issued to revise IRM 21.3.4.17.8 regarding Stamped Schedule 1 Not Received. IRM 21.3.4 TAC Appointment Procedures; Renewal ITIN Applications PDF An IRM procedural update, effective 02/02/2022, was issued to revise IRM 21.3.4 regarding TAC Appointment Procedures; Renewal ITIN Applications. IRM 21.4.1 Return Not Found; ERS Fax Numbers PDF An IRM procedural update, effective 06/10/2022, was issued to revise IRM 21.4.1 regarding Return Not Found; ERS Fax Numbers. IRM 21.5.3 Deviation for Selection and Payment Criteria for Air Transportation Excise Tax Claims for Quarter Ended June 30, 2020 (PDF) 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 21.5.6 E- and P- With TPP Involvement PDF An IRM procedural update, effective 06/10/2022, was issued to revise IRM 21.5.6 regarding E- and P- With TPP Involvement. IRM 21.7.2 COVID Related Employment Tax Claims PDF An IRM procedural update, effective 08/24/2021, was issued to revise IRM 21.7.2 regarding COVID Related Employment Tax Claims. IRM 21.7.2 Deferral Reinstatement Procedures PDF An IRM procedural update, effective 05/11/2022, was issued to revise IRM 21.7.2.8.10 regarding Deferral Reinstatement Procedures. IRM 21.7.2 Employment and Railroad Tax Returns PDF An IRM procedural update, effective 05/18/2022, was issued to revise IRM 21.7.2.7.3 regarding Employment and Railroad Tax Returns. IRM 21.7.2 Employment Tax PDF An IRM procedural update, effective 04/20/2022, was issued to revise IRM 21.7.2 regarding Employment Tax. IRM 21.7.2 Employment Tax - Legislative Changes PDF An IRM procedural update, effective 12/01/2021, was issued to revise IRM 21.7.2 regarding Employment Tax – Legislative Changes. IRM 21.7.2 Form 5884-C Case Routing PDF An IRM procedural update, effective 05/20/2022, was issued to revise IRM 21.7.2.5.22 regarding Form 5884-C Case Routing. IRM 21.7.2 Form 94XX Nonrefundable Credit Adjustments PDF An IRM procedural update, effective 03/17/2022, was issued to revise IRM 21.7.2 regarding Form 94XX Nonrefundable Credit Adjustments. IRM 21.7.2 Form 94XX Processing PDF An IRM procedural update, effective 02/09/2022, was issued to revise IRM 21.7.2 regarding Form 94XX Processing. IRM 21.7.2 Social Security Tax Deferral Guidance PDF An IRM procedural update, effective 11/16/2021, was issued to revise IRM 21.7.2 regarding Social Security Tax Deferral Guidance. IRM 21.8.1 IMF International Adjustments (PDF) PDF An IRM procedural update, effective 11/29/2018, was issued to revise IRM 21.8.1 regarding Section 965 Transition Tax-International. IRM 21.8.1 2021 Waiver of Income Exclusion Information Based on Revenue Procedure 2022-18 PDF An IRM procedural update, effective 06/09/2022, was issued to revise IRM 21.8.1.3.3 regarding the 2021 Waiver of Income Exclusion Information Based on Revenue Procedure 2022-18. IRM 21.8.4 US Residency Certification Program Temporarily Accepting Signed Copy of Base Return PDF An IRM procedural update, effective 04/01/2022, was issued to revise IRM 21.8.4 regarding US Residency Certification Program Temporarily Accepting Signed Copy of Base Return. IRM 21.10.4 Obsolescence of IRM 21.10.4, Customer Satisfaction Surveys PDF Effective October 1, 2022, IRM 21.10.4, Customer Satisfaction Surveys, will be obsolete. Respective business units must follow the steps below to transition content and provide their respective users with appropriate guidance. All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
