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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).
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.1.1.2(3) where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.1.1.3.1(2) where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.1.1.3(10) where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.1.1.5(3)(c)(f) where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.1.1.3.1(2) where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.1.3.1.7(6) where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.1.3.3(3) where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 01/05/2026, was issued to revise IRM 21.1.3 regarding Taxpayer Advocate Service (TAS) Changes to Form E-911 and TAS Procedures.
An IRM procedural update, effective 11/18/2025, was issued to revise IRM 21.1.3 regarding Taxpayer Services (TS) Live Chat
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.1.3.3(2) where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.1.48.6(1) where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.1.62(8) where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 04/28/2025, was issued to revise IRM 21.2.1 regarding Systems Updates
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.1.63(28) where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.1.48.6(12) where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.1.48.6(1) where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.1.62(4) where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.5.10.1 where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.5.10.1.1 where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.5.9.2 where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.2 where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 11/21/2024, was issued to revise IRM 21.2.3 regarding Spanish Transcripts and Designated Officials in BTA; TE/GE and International SADI Check for SOR .
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.5.3 where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.3.1 where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.3.4.8.2.1 where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.3.4.8.2.1 where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.3.4.12 where the guidance has been incorporated. This link will be removed 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.3.4.2.2.1 where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 02/03/2026, was issued to revise IRM 21.3.3 regarding Removed the Need for AM to Send STS 72 Cases to Insolvency Prior to Taking Account Actions
An IRM procedural update, effective 01/09/2026, was issued to revise IRM 21.3.3 regarding Updated TAS Referral Guidance
An IRM procedural update, effective 11/14/2025, was issued to revise IRM 21.3.10 regarding Removal of Links and ID.me Information
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.10.4.1 where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 01/28/2026, was issued to revise IRM 21.3.10 regarding Updates to the TAS Criteria
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.10.3.4(4) where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 02/12/2026, was issued to revise IRM 21.4.1 regarding Refund Research Direct Deposit
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4(1) where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 03/14/2025, was issued to revise IRM 21.4.1 regarding Updates to Refund Research.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4.1.2.6(13) where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 01/29/2026, was issued to revise IRM 21.4.1 regarding Various Changes to Refund Research
An IRM procedural update, effective 10/21/2025, was issued to revise IRM 21.4.1 regarding Various Changes to Refund Research
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4(1) where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.2.3.3(3) where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 03/14/2025, was issued to revise IRM 21.4.2 regarding Updates to Refund Trace and Limited Payability.
An IRM procedural update, effective 03/14/2025, was issued to revise IRM 21.4.3 regarding Updates to Returned Refunds/Releases
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.2.4(5) where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 02/02/2026, was issued to revise IRM 21.4.2 regarding Various Changes to Refund Trace
An IRM procedural update, effective 10/21/2025, was issued to revise IRM 21.4.2 regarding Various Changes to Refund Trace
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.2.4.1(1) where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.3.5.3(8) where the guidance has been incorporated. This link will be removed on 1/5/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.3.5.2(1) where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 02/06/2026, was issued to revise IRM 21.4.3 regarding Various Changes to Returned Refunds/Releases
An IRM procedural update, effective 02/09/2026, was issued to revise IRM 21.4.4 regarding Various Changes to Manual Refunds
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.6.4.4(4) where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.6.4.48(1) where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 02/12/2026, was issued to revise IRM 21.5.6 regarding Freeze Code Direct Deposit
An IRM procedural update, effective 12/09/2025, was issued to revise IRM 21.5.6 regarding Various Freeze Code Updates.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.6.4.4(4) where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 01/20/2026, was issued to revise IRM 21.5.6 regarding Various Freeze Code Update
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.9.4.1 where the guidance has been incorporated. This link will be removed on 1/8/2026.
An IRM procedural update, effective 01/12/2026, was issued to revise IRM 21.5.9 regarding Changes to TAS Procedures for Carrybacks
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.9.1.6 where the guidance has been incorporated. This link will be removed on 1/2/2026.
An IRM procedural update, effective 02/06/2026, was issued to revise IRM 21.5.13 regarding Added Information for IRC 965 Employees Regarding the IRC 965 (i) Penalties and CP 234 Accounts
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4.1.5.1 where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4.1.38.2 where the guidance has been incorporated. This link will be removed on 1/2/2026.
An IRM procedural update, effective 02/06/2026, was issued to revise IRM 21.6.3 regarding Various Updates to Credits Including Adoption Credit Changes Due to OBBBA
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4 where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4.1.38.3 where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4.1.38.2 where the guidance has been incorporated. This link will be removed on 1/2/2026.
An IRM procedural update, effective 10/08/2025, was issued to revise IRM 21.6.3 regarding Withholding Credit Processing Clarification; Update to CTC Amount for 2025; Termination of CVC AS of September 30, 2025
An IRM procedural update, effective 01/12/2026, was issued to revise IRM 21.6.4 regarding OBBBA Changes Including Additional Deductions and Casualty and Theft Losses, Update to TAS Procedures, Updated Internal Controls
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.4.4.1.7 where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.4.4.2 where the guidance has been incorporated. This link will be removed on 1/2/2026.
An IRM procedural update, effective 12/16/2024, was issued to revise IRM 21.6.4 regarding Various Updates and Clarifications Including Procedures for Claiming Net Qualified Disaster Loss and Self-employment Income Adjustments
An IRM procedural update, effective 02/09/2026, was issued to revise IRM 21.6.5 regarding Adding Trump Accounts to Individual Retirement Arrangements.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.5.2(3) where the guidance has been incorporated. This link will be removed on 1/8/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.6.2.21.3 where the guidance has been incorporated. This link will be removed on 1/8/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.8.6.2 where the guidance has been incorporated. This link will be removed on 1/8/2026.
An IRM procedural update, effective 01/02/2026, was issued to revise IRM 21.7.1 regarding Changes to Referrals via Accounts Management Service (AMS) E-911 Application.
An IRM procedural update, effective 11/21/2025, was issued to revise IRM 21.7.1 regarding Editorial Updates; Form 709-NA Added for Estate and Gift Inquiries; IDRS Number for Routing to OAMC Large Corp Updated.
An IRM procedural update, effective 12/01/2025, was issued to revise IRM 21.7.2 regarding 1099-MISC and 1099-NEC Requirements (Section 70433); No Tax on Tips (Section 70201) and No Tax on Overtime (Section 70202) of One, Big, Beautiful Bill Act (OBBBA)
An IRM procedural update, effective 12/12/2025, was issued to revise IRM 21.7.2 regarding Added an Exception on OCEA Routing Cases and the Annual Updates for SS Tax Wage Base and CT-1 (Tier I and Tier II) Limits.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.8.2 where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.8 where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.8.5(6) where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7(11) where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.8.2(5) where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.8 where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.3.1 where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.8.2 where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.8.2 where the guidance has been incorporated. This link will be removed on 1/8/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.3.5 where the guidance has been incorporated. This link will be removed on 1/8/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.4.4(2) where the guidance has been incorporated. This link will be removed on 1/2/2026.
An IRM procedural update, effective 11/24/2025, was issued to revise IRM 21.7.2 regarding Handling RAAS Filtering Criteria for Risked Erc-Exam Potential Cases; Caution for Section 70605(d) With a P- Freeze; Link to 105c Cases That Meet IRC 6532(a).
An IRM procedural update, effective 02/19/2026, was issued to revise IRM 21.7.2 regarding Instructions for Cases Returned From HQ Reserved 9
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.2(5) where the guidance has been incorporated. This link will be removed on 1/8/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.11 where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.8.1(5) where the guidance has been incorporated. This link will be removed on 1/8/2026.
IRM 21.7.2 Recapture Letter Guidance; Clarifications to Form 5884-C and Form 5884-D and IDRS Numbers
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.4.4.4.2(4) where the guidance has been incorporated. This link will be removed on 1/2/2026.
An IRM procedural update, effective 01/02/2026, was issued to revise IRM 21.7.2 regarding Replaced Paragraph 4 and 5 Providing Taxpayer Advocate Service (TAS) Guidelines and Information on Preparation of Form 911/e-911
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.7.1(3) where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.4.6.6 where the guidance has been incorporated. This link will be removed on 1/2/2026.
An IRM procedural update, effective 11/05/2025, was issued to revise IRM 21.7.2 regarding Section 70605(d) of One, Big, Beautiful Bill
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.8.9(7) where the guidance has been incorporated. This link will be removed on 1/2/2026.
An IRM procedural update, effective 08/01/2025, was issued to revise IRM 21.7.2 regarding Updated IDRS Number to Assign Form 5884-C and Form 5884-D Cases for Processing.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.6.6(7) where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.2(5) where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.4.4(2) where the guidance has been incorporated. This link will be removed on 1/2/2026.
An IRM procedural update, effective 07/10/2025, was issued to revise IRM 21.7.2 regarding Update Regarding ERC Withdrawal
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.11(3) where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to 21.7.2.4.5.6(2) where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.3.3(2) where the guidance has been incorporated. This link will be removed on 1/2/2026.
An IRM procedural update, effective 01/30/2026, was issued to revise IRM 21.7.2 regarding Form 941 and Form 943 Aggregate Return Filer Box and Instructions on Cases With -Q Freeze that are Reviewed for Limitations of Section 70605(d) of OBBBA
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.3.4.10(2) where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.3.1.1 where the guidance has been incorporated. This link will be removed on 1/5/2026.
An IRM procedural update, effective 01/02/2026, was issued to revise IRM 21.7.3 regarding TAS 911/e-911 Changes; 2025 Credit Reduction State Data; 2025 State Wage Base for Unemployment.
An IRM procedural update, effective 01/02/2026, was issued to revise IRM 21.7.4 regarding Changes to Referrals via Accounts Management Service (AMS) E-911 Application; Updated Date for Perfecting Form 6765 Research Credit Claims to January 10, 2027.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.4.4.3.2 where the guidance has been incorporated. This link will be removed on 1/8/2026.
An IRM procedural update, effective 12/04/2025, was issued to revise IRM 21.7.4 regarding Legislative Updates Based on the One Big Beautiful Bill Act Impacting Energy Credits, Login.gov AS a New Credentialing Service Provider, Routing Update Form 8752, Computing Credit Interest on Elective Payment Elections, Form 1099-K Reporting Changes Due to OBBBA, NOL Carryforward Resource Information Updated.
An IRM procedural update, effective 12/16/2025, was issued to revise IRM 21.7.4 regarding Removed Login.gov AS an Approved Credentialing Service Provider (CSP), CAT-A Procedures for Forms 1120-S, 1065, and 8082 Updated, IDRS Routing Number for Form 6765 Research Credit Claims Updated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.10.1 where the guidance has been incorporated. This link will be removed on 1/8/2026.
An IRM procedural update, effective 01/09/2026, was issued to revise IRM 21.7.11 regarding Updated TAS Referral Guidance
An IRM procedural update, effective 01/30/2026, was issued to revise IRM 21.7.11 regarding CP 234 Cases on IRC 965 Accounts Should Be Reassigned to IRC 965 SMEs
An IRM procedural update, effective 11/21/2025, was issued to revise IRM 21.7.13 regarding Date of Death Check; EIN Prefix 41; International EIN Phone Applications and Foreign Entity; Electronic Signatures; Form SS-4 Application Status; Second Name/Sort Name Line Changes
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.13.2.4 where the guidance has been incorporated. This link will be removed on 1/8/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.13.2.4.1 where the guidance has been incorporated. This link will be removed on 1/8/2026.
An IRM procedural update, effective 01/09/2026, was issued to revise IRM 21.7.13 regarding Procedural Clarifications; Taxpayer Advocate Service Guidelines; Faxing Letter 147c; Forms SS-4 Received by Fax During a Phone Call; TPD EIN Posted to Masterfile; Employment Tax Filing Requirement Change Requests
An IRM procedural update, effective 11/17/2025, was issued to revise IRM 21.8.1 regarding IMF International Live Chat
An IRM procedural update, effective 01/22/2026, was issued to revise IRM 21.8.4 regarding US Residency Certifications
An IRM procedural update, effective 01/22/2026, was issued to revise IRM 21.8.6 regarding TAS Referral Procedures
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.