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This page contains interim guidance relating to instructions in IRM Part 25 currently in effect but not yet published in the Internal Revenue Manual (IRM).
An IRM procedural update, effective 01/26/2026, was issued to revise IRM 25.21.4 regarding instruction and guidance to examiners for the mandatory offering of IT-approved digital communication tools- Affordable Care Act- IRC 6056 non-filer and IRC 4980H compliance process.
An interim guidance memo effective 4/1/2026 was issued to revise IRM 25.2.2 to clearly communicate the timeliness requirements for Form 211 to all stakeholders.
An interim guidance memo effective 4/1/2026 was issued to revise IRM 25.2.2 regarding factors for disaggregation.
This guidance is now incorporated into the IRM. Certain content is unavailable while under review due to policy changes from executive orders. You can access prior content through a FOIA request.
This guidance is now incorporated into the IRM. Following the link above will take you to 25.23.11.6.3.2where the guidance has been incorporated. This link will be removed on 11/5/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to 25.25.1.1.6 where the guidance has been incorporated. This link will be removed on 11/5/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to 25.25.6 where the guidance has been incorporated. This link will be removed on 11/5/2026.
An IRM procedural update, effective 07/31/2026, was issued to revise IRM 25.25.6 regarding New Exhibit for Issuing Letter 4674C
An IRM procedural update, effective 06/15/2026, was issued to revise IRM 25.25.6 regarding Updated Return Treatment and Tools
An IRM procedural update, effective 03/13/2024, was issued to revise IRM 25.32.1 regarding Direct File Pilot Updates
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.