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 21.1.3.2.3(12) Statement explaining that it is not necessary to re- authenticate a sole proprietor between a BMF and IMF account inquiry has been moved to IRM 10.10.3.3.6(6). Added statement that explains IRM 10.10.3.3 contains authentication policy only and any account procedures should refer back to this IRM.
An IRM procedural update, effective 12/13/2024, was issued to revise IRM 21.2.1 regarding New Options Available in IOLA; Additional Forms Added to the MeF Platform.
An IRM procedural update, effective 01/08/2025, was issued to revise IRM 21.2.1 regarding Updates to Credit or Debit Card Payments; Frequency Table; Recommended Preferred Providers
An IRM procedural update, effective 10/09/2024, was issued to revise IRM 21.2.1 regarding Updates to IOLA; Tax Pro
An IRM procedural update, effective 11/25/2024, was issued to revise IRM 21.2.1 regarding various systems updates - IOLA; Get Transcript online moves to IOLA; BTA updates.
An IRM procedural update, effective 01/17/2025, was issued to revise IRM 21.2.3.5.10.1 regarding Adding a New User Group to BTA
An IRM procedural update, effective 11/13/2024, was issued to revise IRM 21.3.3 regarding Changes, Clarifications, and Updates for Form 15620; Use of Estate of; Certified Letters; Routing of GLDS; Corr Date for Electronic Receipts.
An IRM procedural update, effective 12/17/2024, was issued to revise IRM 21.4.1 regarding Updates to Refund Research.
An IRM procedural update, effective 12/17/2024, was issued to revise IRM 21.4.2 regarding Updates to Refund Trace and Limited Payability.
An IRM procedural update, effective 10/08/2024, was issued to revise IRM 21.4.2 regarding Various Changes to Refund Trace
An IRM procedural update, effective 12/17/2024, was issued to revise IRM 21.4.3 regarding Updates to Returned Refunds/Releases.
An IRM procedural update, effective 10/08/2024, was issued to revise IRM 21.4.3.5.2 regarding Various Changes to Returned Refunds/Releases.
An IRM procedural update, effective 01/30/2025, was issued to revise IRM 21.5.6 regarding Multiple Updates to the Freeze Code IRM 21.5.6.
An IRM procedural update, effective 10/21/2024, was issued to revise IRM 21.5.9 regarding Carryback Claim Due Date Guidance; Excess Business Loss Limitation Legislative Extensions; Alternative Minimum Tax Credit Interest Computation Date Clarification; Tent Statute Consideration Updates.
An IRM procedural update, effective 11/13/2024, was issued to revise IRM 21.5.10.4.2 regarding Exam Soft Notices.
An IRM procedural update, effective 01/31/2025, was issued to revise IRM 21.6.3 regarding Various Updates and Procedural Clarifications Including Clean Vehicle Credit; Withholding Tax Credit.
An IRM procedural update, effective 12/13/2024, was issued to revise IRM 21.6.3 regarding Various Updates to Credit Procedures.
An IRM procedural update, effective 11/13/2024, was issued to revise IRM 21.6.5 regarding Various 2025 Tax Year Limitations.
An IRM procedural update, effective 01/30/2025, was issued to revise IRM 21.6.6 regarding BBA.
An IRM procedural update, effective 10/28/2024, was issued to revise IRM 21.7.2 regarding Additional Required ERC Disallowance Letter Language.
An IRM procedural update, effective 12/10/2024, was issued to revise IRM 21.7.2 regarding AM BMF Deferred Social Security Tax Handling Changes Including Discontinuance of APP 40.
An IRM procedural update, effective 07/22/2024, was issued to revise IRM 21.7.2 regarding Blocking Series Clarifications for Certain ERC Form 94XX Claims
An IRM procedural update, effective 11/27/2024, was issued to revise IRM 21.7.2 regarding Changes to ERC Routing; Spanish Holding Number; Extension of Supplemental Claims Date by Aggregate Filers.
An IRM procedural update, effective 12/18/2024, was issued to revise IRM 21.7.2 regarding Corrected Paragraphs to be Consistent with Topics of IRM Subsection.
An IRM procedural update, effective 12/04/2024, was issued to revise IRM 21.7.2 regarding Disallowance Actions for ERC Related Filtering Related Individuals; Correction Regarding Form 8974
IRM 21.7.2 Discontinuance of Publication 51 and 80
An IRM procedural update, effective 07/30/2024, was issued to revise IRM 21.7.2 regarding Form 94XX ERC Disallowance Handling Updates
An IRM procedural update, effective 08/20/2024, was issued to revise IRM 21.7.2 regarding Forms 94XX Filed Via MeF.
An IRM procedural update, effective 08/09/2024, was issued to revise IRM 21.7.2.7.2 regarding New Press Release for ERC Claims Processing.
An IRM procedural update, effective 12/17/2024, was issued to revise IRM 21.7.2 regarding New Subsection with Information About 105C and 106C Replies to ERC Claim Disallowances
An IRM procedural update, effective 09/20/2024, was issued to revise IRM 21.7.2 regarding Revised Case Control Instructions for ERC Form 94XX and Other COVID Credit Cases
An IRM procedural update, effective 06/26/2024, was issued to revise IRM 21.7.2 regarding Revised Handling Guidance for Forms 94XX Reporting ERC
An IRM procedural update, effective 10/08/2024, was issued to revise IRM 21.7.2 regarding Supplemental Forms 94XX Filed By Certain Aggregate Employment Tax Return Filers
An IRM procedural update, effective 10/21/2024, was issued to revise IRM 21.7.2.7.6.6 regarding Updated Supplemental Form 94xx Handling Instructions.
An IRM procedural update, effective 06/21/2024, was issued to revise IRM 21.7.2.7.2 regarding Update for Press Release on ERC Form 94XX Processing Status
An IRM procedural update, effective 01/29/2025, was issued to revise IRM 21.7.2 regarding Update Regarding Change in Employment Tax Forms.
An IRM procedural update, effective 12/13/2024, was issued to revise IRM 21.7.2 regarding Wage Limit and Tax Rate Updates
An IRM procedural update, effective 12/03/2024, was issued to revise IRM 21.7.3 regarding 2024 Credit Reduction States; State Wage Base; MeF Amended Form 940.
An IRM procedural update, effective 01/21/2025, was issued to revise IRM 21.7.3 regarding Form 940 (SP) Replaced Form 940 (PR).
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
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.