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 Abusive Taxpayers PDF An IRM procedural update, effective 11/13/2023, was issued to revise IRM 21.1.1 regarding Abusive Taxpayers. IRM 21.1.1 Commitment to Quality; Communication Skills; Default Screener; Bad Line Calls PDF An IRM procedural update, effective 11/29/2023, was issued to revise IRM 21.1.1 regarding Commitment to Quality; Communication Skills; Default Screener; Bad Line Calls IRM 21.1.1 Over-the-Phone Interpreter Service Update and Survey Instructions PDF An IRM procedural update, effective 08/02/2024, was issued to revise IRM 21.1.1 regarding Over-the-Phone Interpreter Service Update and Survey Instructions IRM 21.1.1 Provides instructions for after hour transfers and procedures for voice bot PDF An IRM procedural update, effective 01/12/2024, was issued to revise IRM 21.1.1 regarding Instructions for After Hour Transfers and Procedures for Voice Bot IRM 21.1.1 TAC Appointment Revision; Payments Made at TAC; Identifying Revenue Officers; Identity Proof Authentication PDF An IRM procedural update, effective 10/18/2023, was issued to revise IRM 21.1.1 regarding TAC Appointment Revision; Payments Made at TAC; Identifying Revenue Officers; Identity Proof Authentication. IRM 21.1.1 Updated balance due procedures; Corrected transfer numbers; Updated amended return processing timeframe PDF An IRM procedural update, effective 06/21/2024, was issued to revise IRM 21.1.1 regarding Updated Balance Due Procedures; Corrected Transfer Numbers; Updated Amended Return Processing Timeframe. IRM 21.1.1 Update to Transfer Numbers; TAC Appointment Lines; Clarified Procedures for Balance Due; Bad Line Calls PDF An IRM procedural update, effective 12/18/2023, was issued to revise IRM 21.1.1 regarding Update to Transfer Numbers; TAC Appointment Lines; Clarified Procedures for Balance Due; Bad Line Calls IRM 21.1.1 Updates to organizational name; Telephone troubleshooting reporting; Attempts made for faxing PDF An IRM procedural update, effective 05/16/2024, was issued to revise IRM 21.1.1 regarding Updates to Organizational Name; Telephone Troubleshooting Reporting; Attempts Made for Faxing IRM 21.1.3 SOR mailbox requests that must be handled by a PPS assistor applies only to AM PPS or AM toll-free phone lines; RA updates for SOR procedures. PDF An IRM procedural update, effective 04/05/2024, was issued to revise IRM 21.1.3 regarding SOR Mailbox Requests That Must Be Handled By a PPS Assistor Applies Only to AM PPS or AM Toll-free Phone Lines; RA Updates for SOR Procedures IRM 21.1.3 SOR transcript requests; Faxing Form 2848 and Form 8821 to CAF unit PDF An IRM procedural update, effective 04/02/2024, was issued to revise IRM 21.1.3 regarding SOR Transcript Requests; Faxing Form 2848 and Form 8821 to CAF Unit IRM 21.2.1 Business Online Account (BOLA) - Business Tax Account is Available; New Information on Tax Pro Account; ICCE Finesse CTIOS/IPBlue is Mow ICCE Finesse PDF An IRM procedural update, effective 10/02/2023, was issued to revise IRM 21.2.1 regarding Business Online Account (BOLA) - Business Tax Account is Available; New Information on Tax Pro Account; ICCE Finesse CTIOS/IPBlue is Mow ICCE Finesse. IRM 21.2.1 New Features Added to Individual Online Account (IOLA) and Tax Pro Account PDF An IRM procedural update, effective 07/05/2024, was issued to revise IRM 21.2.1 regarding New Features Added to Individual Online Account (IOLA) and Tax Pro Account IRM 21.2.1 New Features to Business Online Account (BOLA) - Business Tax Account and Clarifications to Credit or Debit Card Payments PDF An IRM procedural update, effective 12/11/2023, was issued to revise IRM 21.2.1 regarding New Features to Business Online Account (BOLA) - Business Tax Account and Clarifications to Credit or Debit Card Payments. IRM 21.2.1 New process for students applying for financial aid PDF An IRM procedural update, effective 05/29/2024, was issued to revise IRM 21.2.1 regarding New Process for Students Applying for Financial Aid IRM 21.2.3 BMF Form 94X Account Transcripts PDF An IRM procedural update, effective 08/07/2024, was issued to revise IRM 21.2.3 regarding BMF Form 94X Account Transcripts. IRM 21.2.3 BMF Form 94X Series PDF An IRM procedural update, effective 07/11/2024, was issued to revise IRM 21.2.3 regarding BMF Form 94X Series IRM 21.2.3 Business Tax Account; TDS Transcripts PDF An IRM procedural update, effective 12/12/2023, was issued to revise IRM 21.2.3 regarding Business Tax Account; TDS Transcripts. IRM 21.2.3 Call closure delivery timeframes PDF An IRM procedural update, effective 01/09/2024, was issued to revise IRM 21.2.3.7 regarding Call Closure Delivery Timeframes. IRM 21.2.3 Department of Education; BMF Form 94X Account Transcripts PDF An IRM procedural update, effective 08/15/2024, was issued to revise IRM 21.2.3 regarding Department of Education; BMF Form 94X Account Transcripts IRM 21.2.3 Faxing PDF An IRM procedural update, effective 06/25/2024, was issued to revise IRM 21.2.3.4.2 regarding Faxing. IRM 21.2.3 Interactive Voice Response; Secure Mailbox; Unmasked Transcripts; Validating Transcripts in the Queue PDF An IRM procedural update, effective 10/17/2023, was issued to revise IRM 21.2.3 regarding Interactive Voice Response; Secure Mailbox; Unmasked Transcripts; Validating Transcripts in the Queue. IRM 21.2.3 Mailing of new BMF transcripts PDF An IRM procedural update, effective 05/30/2024, was issued to revise IRM 21.2.3.5.9.1 regarding Mailing of New BMF Transcripts IRM 21.2.3 New BMF TDS transcripts PDF An IRM procedural update, effective 05/28/2024, was issued to revise IRM 21.2.3.5.9.1 regarding New BMF TDS Transcripts IRM 21.2.3 Online account for individuals PDF An IRM procedural update, effective 06/13/2024, was issued to revise IRM 21.2.3.5.9.2 regarding Online Account for Individuals. IRM 21.2.3 TAC referrals PDF An IRM procedural update, effective 05/20/2024, was issued to revise IRM 21.2.3 regarding TAC Referrals. IRM 21.2.3 TDS SOR mailbox delivery method for authorized representatives PDF An IRM procedural update, effective 04/02/2024, was issued to revise IRM 21.2.3 regarding TDS SOR Mailbox Delivery Method for Authorized Representatives. IRM 21.2.3 TDS SOR mailbox delivery method for authorized representatives PDF An IRM procedural update, effective 04/24/2024, was issued to revise IRM 21.2.3.5.3 regarding TDS SOR Mailbox Delivery Method for Authorized Representatives IRM 21.2.3 TDS SOR mailbox delivery method for tax practitioners PDF An IRM procedural update, effective 05/02/2024, was issued to revise IRM 21.2.3.5.3 regarding TDS SOR Mailbox Delivery Method for Tax Practitioners IRM 21.2.3 TDS SOR mailbox for authorized representatives PDF An IRM procedural update, effective 04/22/2024, was issued to revise IRM 21.2.3 regarding TDS SOR Mailbox for Authorized Representatives IRM 21.3.3 New processes for AM working ERC cases; Routing FTA to ACSS; and clarification of which correspondence date to use PDF An IRM procedural update, effective 05/20/2024, was issued to revise IRM 21.3.3 regarding New Processes for AM Working ERC Cases; Routing FTA to ACSS; and Clarification of Which Correspondence Date to Use. IRM 21.3.3 Update to Entity Change Procedures for Incarcerated taxpayers when a prisoner number is not available; Changed "deceased" to "DECD" for consistency with other IRMs; Corrected links to CP Notices PDF An IRM procedural update, effective 12/19/2023, was issued to revise IRM 21.3.3 regarding Update to Entity Change Procedures for Incarcerated taxpayers when a prisoner number is not available; Changed "deceased" to "DECD" for consistency with other IRMs; Corrected links to CP Notices. IRM 21.3.10 SADI authentication for SOR PDF An IRM procedural update, effective 04/02/2024, was issued to revise IRM 21.3.10 regarding SADI Authentication for SOR IRM 21.3.10 Updated Processing Timeframe for Payment Tracer Referrals to Hardcore Payment Tracer Function (HPTF) PDF An IRM procedural update, effective 11/24/2023, was issued to revise IRM 21.3.10.4.3 regarding Updated Processing Timeframe for Payment Tracer Referrals to Hardcore Payment Tracer Function (HPTF) IRM 21.4.1 Refund research updates PDF An IRM procedural update, effective 01/17/2024, was issued to revise IRM 21.4.1 regarding Refund Research Updates IRM 21.4.1 Updates to refund research PDF An IRM procedural update, effective 02/01/2024, was issued to revise IRM 21.4.1 regarding Updates to Refund Research. IRM 21.4.1 Updates to refund research PDF An IRM procedural update, effective 03/15/2024, was issued to revise IRM 21.4.1 regarding Updates to Refund Research IRM 21.4.1 Updates to refund research PDF An IRM procedural update, effective 05/07/2024, was issued to revise IRM 21.4.1 regarding Updates to Refund Research. IRM 21.4.1 Updates to refund research PDF An IRM procedural update, effective 06/11/2024, was issued to revise IRM 21.4.1 regarding Updates to Refund Research. IRM 21.4.1 Various Changes to Refund Research PDF An IRM procedural update, effective 11/20/2023, was issued to revise IRM 21.4.1 regarding Various Changes to Refund Research. IRM 21.4.1 Various IRM Updates PDF An IRM procedural update, effective 12/18/2023, was issued to revise IRM 21.4.1 regarding Various IRM Updates. IRM 21.4.2 Refund trace and limited payability updates PDF An IRM procedural update, effective 01/17/2024, was issued to revise IRM 21.4.2 regarding Refund Trace and Limited Payability Updates IRM 21.4.2 Updates to refund trace and limited payability PDF An IRM procedural update, effective 02/01/2024, was issued to revise IRM 21.4.2 regarding Updates to Refund Trace and Limited Payability. IRM 21.4.2 Updates to refund trace and limited payability PDF An IRM procedural update, effective 03/15/2024, was issued to revise IRM 21.4.2 regarding Updates to Refund Trace and Limited Payability IRM 21.4.2 Updates to refund trace and limited payability PDF An IRM procedural update, effective 05/07/2024, was issued to revise IRM 21.4.2 regarding Updates to Refund Trace and Limited Payability. IRM 21.4.2 Updates to refund trace and limited Payability PDF An IRM procedural update, effective 06/11/2024, was issued to revise IRM 21.4.2 regarding Updates to Refund Trace and Limited Payability. IRM 21.4.2 Various IRM Updates PDF An IRM procedural update, effective 12/18/2023, was issued to revise IRM 21.4.2 regarding Various IRM Updates IRM 21.4.3 Updates to returned refunds/releases PDF An IRM procedural update, effective 02/01/2024, was issued to revise IRM 21.4.3.5.6 regarding Updates to Returned Refunds/Releases. IRM 21.4.3 Updates to returned refunds/releases PDF An IRM procedural update, effective 03/15/2024, was issued to revise IRM 21.4.3 regarding Updates to Returned Refunds/Releases IRM 21.4.3 Updates to returned refunds/releases May 7, 2024 PDF An IRM procedural update, effective 05/07/2024, was issued to revise IRM 21.4.3 regarding Updates to Returned Refunds/Releases. IRM 21.4.3 Updates to Returned Refunds/Releases June 11, 2024 PDF An IRM procedural update, effective 06/11/2024, was issued to revise IRM 21.4.3 regarding Updates to Returned Refunds/Releases IRM 21.4.3 Various Changes PDF An IRM procedural update, effective 11/16/2023, was issued to revise IRM 21.4.3 regarding Various Changes. IRM 21.4.3 Various IRM Updates PDF An IRM procedural update, effective 12/18/2023, was issued to revise IRM 21.4.3 regarding Various IRM Updates IRM 21.5.6 Freeze codes updates PDF An IRM procedural update, effective 02/02/2024, was issued to revise IRM 21.5.6 regarding Freeze Codes Updates IRM 21.5.6 Various Freeze Codes Updates PDF An IRM procedural update, effective 12/11/2023, was issued to revise IRM 21.5.6 regarding Various Freeze Codes Updates IRM 21.5.6 -E, E- Procedural Updates; Other Freeze Code Updates PDF An IRM procedural update, effective 06/14/2024, was issued to revise IRM 21.5.6 regarding -E, E- Procedural Updates; Other Freeze Code Updates IRM 21.5.6 -Z Freeze updating CI instructions; -D Freeze routing instructions clarified; other freeze code updates PDF An IRM procedural update, effective 04/23/2024, was issued to revise IRM 21.5.6 regarding -Z Freeze Updating CI Instructions; -D Freeze Routing Instructions Clarified; Other Freeze Code Updates IRM 21.5.9 Carryback Elections on Superseding Returns; Freeze Release and Hold Code Reminders; Nonrefundable Credit Exhibit Updated PDF An IRM procedural update, effective 12/01/2023, was issued to revise IRM 21.5.9 regarding Carryback Elections on Superseding Returns; Freeze Release and Hold Code Reminders; Nonrefundable Credit Exhibit Updated IRM 21.5.9 Identifying carryback and carryforward issues; Tent exam referrals; Tentative refund applications - Period of limitations for credit or refund on loss year is imminent or expired; 6417B Credits PDF An IRM procedural update, effective 07/29/2024, was issued to revise IRM 21.5.9 regarding Identifying Carryback and Carryforward Issues; Tent Exam Referrals; Tentative Refund Applications - Period of Limitations for Credit or Refund on Loss Year Is Imminent or Expired; 6417B Credits IRM 21.5.10 AIMS Status Call Transfer Updates PDF An IRM procedural update, effective 11/08/2023, was issued to revise IRM 21.5.10 regarding AIMS Status Call Transfer Updates IRM 21.5.10 Referrals to Exam on Claims with Employee Retention Credit PDF An IRM procedural update, effective 12/13/2023, was issued to revise IRM 21.5.10 regarding Referrals to Exam on Claims with Employee Retention Credit. IRM 21.5.10 Updating requesting copies of audit reports PDF An IRM procedural update, effective 05/10/2024, was issued to revise IRM 21.5.10.4.4 regarding Updating Requesting Copies of Audit Reports IRM 21.6.3 Clarification to Credit Procedures Including Questionable Credits With -E Freeze and CP 08/09/27 Responses With -A Freeze PDF An IRM procedural update, effective 10/04/2023, was issued to revise IRM 21.6.3 regarding Clarification to Credit Procedures Including Questionable Credits With -E Freeze and CP 08/09/27 Responses With -A Freeze. IRM 21.6.3 Clarification of IRN 820; Withholding; DECD ES Cr Transcripts; Math Verifying Form 7202 With Self-employment Income PDF An IRM procedural update, effective 06/10/2024, was issued to revise IRM 21.6.3 regarding Clarification of IRN 820; Withholding; DECD ES Cr Transcripts; Math Verifying Form 7202 With Self-employment Income IRM 21.6.3 Clean vehicle credits; various updates PDF An IRM procedural update, effective 02/02/2024, was issued to revise IRM 21.6.3 regarding Clean Vehicle Credits; Various Updates. IRM 21.6.3 Credit for Increasing Research Activities; AdvCTC procedures for Refund Inquiry; Filing Deadlines for RRC for 2020 and 2021 PDF An IRM procedural update, effective 11/20/2023, was issued to revise IRM 21.6.3 regarding Credit for Increasing Research Activities; AdvCTC procedures for Refund Inquiry; Filing Deadlines for RRC for 2020 and 2021. IRM 21.6.3 Link added for CP 09 / CP 27 responses; clarification to EIP and RRC procedures; link added to credits for sick leave and family leave PDF An IRM procedural update, effective 03/15/2024, was issued to revise IRM 21.6.3 regarding Link Added for CP 09 / CP 27 Responses; Clarification to EIP and RRC Procedures; Link Added to Credits for Sick Leave and Family Leave. IRM 21.6.3 Processing Form 1040X in Response to CP 08, CP 09, CP 27; Returned EIP With no Tax Return on File PDF An IRM procedural update, effective 10/25/2023, was issued to revise IRM 21.6.3 regarding Processing Form 1040X in Response to CP 08, CP 09, CP 27; Returned EIP With no Tax Return on File. IRM 21.6.3 Updates to clean vehicle credits; EPE; CRN 820 for CTC; various other updates PDF An IRM procedural update, effective 04/22/2024, was issued to revise IRM 21.6.3 regarding Updates to Clean Vehicle Credits; EPE; CRN 820 for CTC; Various Other Updates IRM 21.6.3 Various updates and clarification of clean vehicle credits; Withholding; Sick and Family Leave Credits PDF An IRM procedural update, effective 07/31/2024, was issued to revise IRM 21.6.3 regarding Various Updates and Clarification of Clean Vehicle Credits; Withholding; Sick and Family Leave Credits IRM 21.6.4 Procedures for Discrepancy Between IRS and SSA Self-Employment Income PDF An IRM procedural update, effective 07/23/2024, was issued to revise IRM 21.6.4.4.14.4 regarding Procedures for Discrepancy Between IRS and SSA Self-Employment Income IRM 21.6.4 Self-Employment income sent to SSA PDF An IRM procedural update, effective 04/22/2024, was issued to revise IRM 21.6.4.4.14.4 regarding Self-Employment Income Sent to SSA IRM 21.6.4 Updated Reference Numbers 907/007 to Show Correct Line Numbers for Schedule H PDF An IRM procedural update, effective 10/25/2023, was issued to revise IRM 21.6.4 regarding Updated Reference Numbers 907/007 to Show Correct Line Numbers for Schedule H. IRM 21.6.4 Various procedural clarifications PDF An IRM procedural update, effective 02/29/2024, was issued to revise IRM 21.6.4 regarding Various Procedural Clarifications. IRM 21.6.5 Added 2024 to various contribution limits tables for IRA, SEP, SIMPLE, Etc. PDF An IRM procedural update, effective 06/17/2024, was issued to revise IRM 21.6.5 regarding Added 2024 to Various Contribution Limits Tables for IRA, SEP, SIMPLE, Etc. IRM 21.6.8 When to Call Innocent Spouse Line; REFMFT 31 Transcripts PDF An IRM procedural update, effective 10/25/2023, was issued to revise IRM 21.6.8 regarding When to Call Innocent Spouse Line; REFMFT 31 Transcripts. IRM 21.7.1 Removed wording "if Required" in Box 1 of the If/and/then chart for taxpayer authentication following procedures in IRM 21.1.3.2.3, Required Taxpayer Authentication PDF An IRM procedural update, effective 05/03/2024, was issued to revise IRM 21.7.1.4.7.1 regarding Removed Wording "if Required" in Box 1 of the If/and/then Chart for Taxpayer Authentication Following Procedures in IRM 21.1.3.2.3, Required Taxpayer Authentication IRM 21.7.1 Taxpayer Authentication; EFTPS Information; Large Corp Program Participation PDF An IRM procedural update, effective 11/20/2023, was issued to revise IRM 21.7.1 regarding Taxpayer Authentication; EFTPS Information; Large Corp Program Participation. IRM 21.7.1 Taxpayer authentication for Letter 147C; new phone number Ogden Large Corp; updated link to LB&I LC application form and PSP Analysts contacts PDF An IRM procedural update, effective 01/16/2024, was issued to revise IRM 21.7.1 regarding Taxpayer Authentication for Letter 147C; New Phone Number Ogden Large Corp; Updated Link to LB&I LC Application Form and PSP Analysts Contacts IRM 21.7.1 Updated Guidance to Follow Authentication Procedures Outlined in IRM 10.10.3 PDF An IRM procedural update, effective 10/02/2023, was issued to revise IRM 21.7.1.4.7.1 regarding Updated Guidance to Follow Authentication Procedures Outlined in IRM 10.10.3. IRM 21.7.2 Blocking series clarifications for certain ERC Form 94XX Claims PDF 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 IRM 21.7.2 Disallowance Actions for Certain Form 94XX ERC Claims PDF An IRM procedural update, effective 11/30/2023, was issued to revise IRM 21.7.2 regarding Disallowance Actions for Certain Form 94XX ERC Claims IRM 21.7.2 Discontinuance of Publication 51 and 80 PDF IRM 21.7.2 Discontinuance of Publication 51 and 80 IRM 21.7.2 Employment and Railroad Tax Returns PDF An IRM procedural update, effective 11/16/2023, was issued to revise IRM 21.7.2 regarding Employment and Railroad Tax Returns IRM 21.7.2 ERC Claim Withdrawal Program PDF An IRM procedural update, effective 10/19/2023, was issued to add IRM 21.7.2.7.7 regarding ERC Claim Withdrawal Program. IRM 21.7.2 ERC Claim Withdrawal Program November 1, 2023 PDF An IRM procedural update, effective 11/01/2023, was issued to revise IRM 21.7.2 regarding ERC Claim Withdrawal Program. IRM 21.7.2 ERC Claim Withdrawal Request Handling PDF An IRM procedural update, effective 12/04/2023, was issued to revise IRM 21.7.2 regarding ERC Claim Withdrawal Request Handling IRM 21.7.2 ERC Voluntary Disclosure Program (VDP) PDF An IRM procedural update, effective 01/25/2024, was issued to add the new subsection IRM 21.7.2.7.9 regarding ERC Voluntary Disclosure Program (VDP) IRM 21.7.2 Form 94XX ERC Claims Contacts PDF An IRM procedural update, effective 09/08/2023, was issued to revise IRM 21.7.2.7.2 regarding Form 94XX ERC Claims Contacts. IRM 21.7.2 Form 94XX ERC claims processing status PDF An IRM procedural update, effective 02/28/2024, was issued to revise IRM 21.7.2.7.2 regarding Form 94XX ERC Claims Processing Status IRM 21.7.2 Form 94XX ERC disallowance handling updates PDF An IRM procedural update, effective 07/30/2024, was issued to revise IRM 21.7.2 regarding Form 94XX ERC Disallowance Handling Updates IRM 21.7.2 Forms 94XX Filed Via MeF PDF An IRM procedural update, effective 08/20/2024, was issued to revise IRM 21.7.2 regarding Forms 94XX Filed Via MeF. IRM 21.7.2 Form 94XX Signature Clarifications PDF An IRM procedural update, effective 08/29/2023, was issued to revise IRM 21.7.2.4.6.11 regarding Form 94XX Signature Clarifications. IRM 21.7.2 Forms 94XX with RICS, RIVO, or Identity Theft Involvement PDF An IRM procedural update, effective 07/26/2023, was issued to revise IRM 21.7.2 regarding Forms 94XX with RICS, RIVO, or Identity Theft Involvement. IRM 21.7.2 Handling guidance for certain letter replies PDF An IRM procedural update, effective 04/26/2024, was issued to revise IRM 21.7.2 regarding Handling Guidance for Certain Letter Replies IRM 21.7.2 Handling Status for Forms 94XX Claiming ERC PDF An IRM procedural update, effective 09/15/2023, was issued to revise IRM 21.7.2 regarding Handling Status for Forms 94XX Claiming ERC IRM 21.7.2 New Press Release for ERC Claims Processing PDF 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. IRM 21.7.2 Revised Handling For Forms 94XX Claiming Credits When No TC 150 Is Posted PDF An IRM procedural update, effective 07/28/2023, was issued to revise IRM 21.7.2.4.6.6 regarding Revised Handling For Forms 94XX Claiming Credits When No TC 150 Is Posted. IRM 21.7.2 Revised handling guidance for Forms 94XX reporting ERC PDF 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 IRM 21.7.2 Second ERC Voluntary Disclosure Program (ERC VDP) PDF An IRM procedural update, effective 09/04/2024, was issued to revise IRM 21.7.2.7.9 regarding Second ERC Voluntary Disclosure Program (ERC VDP) IRM 21.7.2 Update for press release on ERC Form 94XX processing status PDF 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 IRM 21.7.2 Updated handling for certain RAAS analyzed ERC claims PDF An IRM procedural update, effective 05/10/2024, was issued to revise IRM 21.7.2.7.6.3 regarding Updated Handling for Certain RAAS Analyzed ERC Claims IRM 21.7.2 Wage Limit and Tax Rate Updates PDF An IRM procedural update, effective 12/18/2023, was issued to revise IRM 21.7.2 regarding Wage Limit and Tax Rate Updates. IRM 21.7.3 2023 Credit Reduction; State Wage Base Added PDF An IRM procedural update, effective 11/30/2023, was issued to revise IRM 21.7.3. regarding 2023 Credit Reduction; State Wage Base Added IRM 21.7.3 Added E-fax as an Option to Route FUTA Assessment Inquiries PDF An IRM procedural update, effective 12/11/2023, was issued to revise IRM 21.7.3. regarding Added E-fax as an Option to Route FUTA Assessment Inquiries. IRM 21.7.3 Form 940 due date clarification PDF An IRM procedural update, effective 02/28/2024, was issued to revise IRM 21.7.3.3.1 regarding Form 940 Due Date Clarification IRM 21.7.4 Delay of New $600 Form 1099-K; Payment Card and Third Party Network Transactions Reporting Threshold for Third Party Settlement Organizations for Calendar Year 2023 PDF An IRM procedural update, effective 12/05/2023, was issued to revise IRM 21.7.4 regarding Delay of New $600 Form 1099-K; Payment Card and Third Party Network Transactions Reporting Threshold for Third Party Settlement Organizations for Calendar Year 2023. IRM 21.7.4 Extensive updates to BMF income tax/information returns due to the inflation reduction act impacting new and commercial clean vehicle credits, energy credits, and elective payment elections PDF An IRM procedural update, effective 03/11/2024, was issued to revise IRM 21.7.4 regarding Extensive Updates to BMF Income Tax/Information Returns Due to the Inflation Reduction Act Impacting New and Commercial Clean Vehicle Credits, Energy Credits, and Elective Payment Elections. IRM 21.7.4 Form 4626 New CAMT Procedures PDF An IRM procedural update, effective 05/23/2024, was issued to revise IRM 21.7.4 regarding Form 4626 New CAMT Procedures. IRM 21.7.4 Requirement Removed to Use Form 2158 to Process Form 8804 Payments to NMF; Timeframe Reference Updated for Form 4442 Referrals to BMF Entity for Form 2553 PDF An IRM procedural update, effective 12/08/2023, was issued to revise IRM 21.7.4 regarding Requirement Removed to Use Form 2158 to Process Form 8804 Payments to NMF; Timeframe Reference Updated for Form 4442 Referrals to BMF Entity for Form 2553. IRM 21.7.4 RIC REIT REMIC SME Contact Information Updates; Research Credit Claim Perfection; Micro-Captive Insurance Amended Returns; Electronic Signature Form 3115 PDF An IRM procedural update, effective 11/20/2023, was issued to revise IRM 21.7.4 regarding RIC REIT REMIC SME Contact Information Updates; Research Credit Claim Perfection; Micro-Captive Insurance Amended Returns; Electronic Signature Form 3115. IRM 21.7.4 Update to Form 8933 Elective Payment Election (EPE) Guidance; Update to IDRS Number for CII Correspondence Referral Concerning Form 8752, or IRC 7519 in CAMC PDF An IRM procedural update, effective 03/14/2024, was issued to revise IRM 21.7.4 regarding Update to Form 8933 Elective Payment Election (EPE) Guidance; Update to IDRS Number for CII Correspondence Referral Concerning Form 8752, or IRC 7519 in CAMC IRM 21.7.4 Updated IDRS Numbers; Clarified Micro-Captive Guidance PDF An IRM procedural update, effective 10/02/2023, was issued to revise IRM 21.7.4 regarding Updated IDRS Numbers; Clarified Micro-Captive Guidance. IRM 21.8.1 Added procedure to resolve TC 570 after TC 811 posted on 1040-S credit reversal accounts PDF An IRM procedural update, effective 05/24/2024, was issued to revise IRM 21.8.1.12.14.4 regarding Added Procedure to Resolve TC 570 After TC 811 Posted on 1040-S Credit Reversal Accounts IRM 21.8.1 Adding Definer IRPTR(W) for Researching 1042-S Credits; Revised Ledger Code for Regular VI Cover Over Cases PDF An IRM procedural update, effective 12/13/2023, was issued to revise IRM 21.8.1 regarding Adding Definer IRPTR(W) for Researching 1042-S Credits; Revised Ledger Code for Regular VI Cover Over Cases IRM 21.8.1 Updated waiver of time requirement chart based on rev. Proc. 2024-17 PDF An IRM procedural update, effective 05/07/2024, was issued to revise IRM 3.12.212 regarding Corrected W&I to TS; Corrected IRM Reference; Added Oklahoma Disaster IRM 21.8.5 Adding Information for Form 8288-B MTAX Calculation for Distribution(s) in Excess of Earnings and Profit PDF An IRM procedural update, effective 11/03/2023, was issued to revise IRM 21.8.5.4.3 regarding Adding Information for Form 8288-B MTAX Calculation for Distribution(s) in Excess of Earnings and Profit. All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
