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This page contains interim guidance relating to instructions in IRM Part 3 currently in effect but not yet published in the Internal Revenue Manual (IRM).
An IRM procedural update, effective 9/24/2025, was issued to revise IRM 3.5.61 regarding Brookhaven and Fresno Source Document Address Change
An IRM procedural update, effective 07/10/2025, was issued to revise IRM 3.11.6 regarding Amended Return Screening
An IRM procedural update, effective 08/12/2026, was issued to revise IRM 3.11.6 regarding Credit Eligibility
An IRM procedural update, effective 01/12/2026, was issued to revise IRM 3.11.6 regarding Form 1040-X.
An IRM procedural update, effective 09/15/2026, was issued to revise IRM 3.11.6 regarding Routing and Correspondence.
An IRM procedural update, effective 7/9/2026, was issued to revise IRM 3.11.6 regarding Schedule 1-A.
An IRM procedural update, effective 12/12/2025, was issued to revise IRM 3.11.6 regarding Screening and Routing.
An IRM procedural update, effective 07/06/2026, was issued to revise IRM 3.11.6 regarding Screening Routing; Processing Updates
An IRM procedural update, effective 04/02/2026, was issued to revise IRM 3.11.6 regarding Screening; Routing; and Processing.
An IRM procedural update, effective 10/07/2026, was issued to revise IRM 3.11.6 regarding SP 1040-X Specialized CII Queue
An IRM procedural update, effective 01/06/2026, was issued to revise IRM 3.11.6 regarding Standard Deduction.
An IRM procedural update, effective 04/13/2026, was issued to revise IRM 3.11.10 regarding Changing Tax Class for MFT 40 From "4" to "3".
An IRM procedural update, effective 04/03/2026, was issued to revise IRM 3.11.13 regarding Editing Line 5f/Schedule R Correspondence.
An IRM procedural update, effective 03/12/2026, was issued to revise IRM 3.11.14 regarding Form 1040 Editing Location Correction for Tax Year 2025
An IRM procedural update, effective 06/10/2026, was issued to revise IRM 3.11.14 regarding RPC "P" Effective 202507 Per P.L. 119-21.
An IRM procedural update, effective 01/16/2026, was issued to revise IRM 3.11.14 regarding Start-Up Changes.
An IRM procedural update, effective 02/11/2026, was issued to revise IRM 3.11.14 regarding Updated Tax Period for Form 8283; Updated Routing Procedures for Various Forms.
An IRM procedural update, effective 09/19/2025, was issued to revise IRM 3.11.15 regarding Form 1065 Editorial Changes.
An IRM procedural update, effective 02/19/2026, was issued to revise IRM 3.11.15 regarding Start up.
An IRM procedural update, effective 02/23/2026, was issued to revise IRM 3.11.16 regarding Removed the End Date for Accepting Digital Signatures per IRM 10.10.1; Updated 1120-F Figure.
An IRM procedural update, effective 06/02/2026, was issued to revise IRM 3.11.16 regarding Return Processing Code P; Computer Condition Code P
An IRM procedural update, effective 02/04/2026, was issued to revise IRM 3.11.16 regarding Routing Guide Update; Added 2025 T-Bill Rate.
An IRM procedural update, effective 02/04/2026, was issued to revise IRM 3.11.16 regarding Routing Guide Update; Added 2025 T-Bill Rate.
An IRM procedural update, effective 01/07/2026, was issued to revise IRM 3.11.16 regarding Start-Up Changes.
An IRM procedural update, effective 09/15/2026, was issued to revise IRM 3.11.16 regarding Updated the Valid Tax Periods for Form 1062.
An IRM procedural update, effective 01/26/2026, was issued to revise IRM 3.11.23 regarding Start-Up Changes.
An IRM procedural update, effective 03/27/2026, was issued to revise IRM 3.11.23 regarding Updates for Processing
An IRM procedural update, effective 01/16/2026, was issued to revise IRM 3.11.25 regarding Statute Return Processing.
An IRM procedural update, effective 05/13/2026, was issued to revise IRM 3.11.154 regarding Added Paragraph for Corresponding for Missing Schedule R
An IRM procedural update, effective 01/08/2026, was issued to revise IRM 3.11.154 regarding Startup Changes.
An IRM procedural update, effective 03/12/2026, was issued to revise IRM 3.11.180 regarding Received Date Clarification
An IRM procedural update, effective 08/01/2025, was issued to revise IRM 3.11.180 regarding Religious Exemption.
An IRM procedural update, effective 02/19/2026, was issued to revise IRM 3.11.213 regarding Start up.
An IRM procedural update, effective 01/26/2026, was issued to revise IRM 3.11.217 regarding Start-up Changes.
An IRM procedural update, effective 01/02/2026, was issued to revise IRM 3.11.217 regarding Statute Return Processing.
An IRM procedural update, effective 03/12/2026, was issued to revise IRM 3.11.217 regarding Updating for Consistency
An IRM procedural update, effective 05/18/2026, was issued to revise IRM 3.12.8 regarding Digital Content Retrieval System (DCR) Information.
An IRM procedural update, effective 01/14/2026, was issued to revise IRM 3.12.8 regarding Start-Up Changes.
An IRM procedural update, effective 04/13/2026, was issued to revise IRM 3.12.10 regarding Change/Correction of Tax Class for MFT 40 to Tax Class 3.
An IRM procedural update, effective 02/13/2026, was issued to revise IRM 3.12.10 regarding IRM 3.12.10 Start-Up Changes.
An IRM procedural update, effective 01/29/2026, was issued to revise IRM 3.12.13 regarding EIN Field Blank; Suspense Corrections Field 01ARI
An IRM procedural update, effective 02/12/2026, was issued to revise IRM 3.12.13 regarding MeF and SPR Correspondence/Letter Set-Up Tool.
An IRM procedural update, effective 04/03/2026, was issued to revise IRM 3.12.13 regarding Schedule R Correspondence/Working Trail
An IRM procedural update, effective 02/19/2026, was issued to revise IRM 3.12.14 regarding 1040 to 1041 Conversion Charts; 2025 Tax Rate Schedule.
An IRM procedural update, effective 03/13/2026, was issued to revise IRM 3.12.14 regarding Form 1040 Conversion Field Designator Correction
An IRM procedural update, effective 06/10/2026, was issued to revise IRM 3.12.14 regarding RPC "P" Effective 202507 Per P.L. 119-21.
An IRM procedural update, effective 01/16/2026, was issued to revise IRM 3.12.14 regarding Start-Up Changes.
An IRM procedural update, effective 02/11/2026, was issued to revise IRM 3.12.14 regarding Updated Form 8283 Correction Procedures
An IRM procedural update, effective 11/07/2025, was issued to revise IRM 3.12.15 regarding Error Code 737
An IRM procedural update, effective 04/02/2026, was issued to revise IRM 3.12.15 regarding Field 01NPV.
An IRM procedural update, effective 02/20/2026, was issued to revise IRM 3.12.15 regarding Start Up.
An IRM procedural update, effective 06/02/2026, was issued to revise IRM 3.12.16 regarding Computer Condition Code P for Form 1120-ND
An IRM procedural update, effective 02/23/2026, was issued to revise IRM 3.12.16 regarding Removed the Digital Signature End Date per IRM 10.10.1.
An IRM procedural update, effective 01/09/2026, was issued to revise IRM 3.12.16 regarding Start-Up IPU.
An IRM procedural update, effective 03/16/2026, was issued to revise IRM 3.12.23 regarding Dummy Return(s) for Overflow Money Amounts
An IRM procedural update, effective 06/15/2026, was issued to revise IRM 3.12.23 regarding Form 11-C and Form 730 Added Instructions
An IRM procedural update, effective 01/02/2026, was issued to revise IRM 3.12.23 regarding Statute Return Processing.
An IRM procedural update, effective 02/12/2026, was issued to revise IRM 3.12.38 regarding Correspondence/Letter Set-Up Tool.
An IRM procedural update, effective 7/2/2026, was issued to revise IRM 3.12.38 regarding Included Document 12290, Records Control Schedules
An IRM procedural update, effective 01/23/2026, was issued to revise IRM 3.12.38 regarding Working Trail.
An IRM procedural update, effective 04/14/2026, was issued to revise IRM 3.12.251 regarding Error Code 180 Correction Procedures Updated.
An IRM procedural update, effective 04/07/2026, was issued to revise IRM 3.12.154 regarding Added Paragraph for Corresponding for Missing Schedule R.
An IRM procedural update, effective 01/29/2026, was issued to revise IRM 3.12.154 regarding EIN Field Blank or Missing; Correction Procedures Field 01ARI
An IRM procedural update, effective 02/12/2026, was issued to revise IRM 3.12.154 regarding MeF and SPR Correspondence/Letter Set-Up Tool.
An IRM procedural update, effective 03/12/2026, was issued to revise IRM 3.12.154 regarding Tax Rate and 01ARI
An IRM procedural update, effective 2/23/2026, was issued to revise IRM 3.12.213 regarding Statute Clearance Process
An IRM procedural update, effective 03/05/2026, was issued to revise IRM 3.12.217 regarding Form 1120-S, Section 10 Updates.
An IRM procedural update, effective 02/19/2026, was issued to revise IRM 3.12.217 regarding Form 4136, Credit Reference Number (CRN).
An IRM procedural update, effective 01/26/2026, was issued to revise IRM 3.12.220 regarding Start-up Changes
An IRM procedural update, effective 2/23/2026, was issued to revise IRM 3.12.251 regarding Removed the Digital Signature End Date per IRM 10.10.1; Form 1120, Error Code 186 Updated
An IRM procedural update, effective 06/02/2026, was issued to revise IRM 3.12.251 regarding Return Processing Code P
An IRM procedural update, effective 10/05/2026, was issued to revise IRM 3.12.251 regarding Section 1062 Updates
An IRM procedural update, effective 02/03/2026, was issued to revise IRM 3.12.251 regarding Start-Up Changes
An IRM procedural update, effective 10/10/2025, was issued to revise IRM 3.12.251 regarding Updated Other Refundable Credits Line Number for Prior Year Returns
An IRM procedural update, effective 01/07/2026, was issued to revise IRM 3.13.5 regarding Removed Instruction to Alpha File Forms 8822.
An IRM procedural update, effective 08/03/2026, was issued to revise IRM 3.21.25 regarding Withholding Agent Definitions
An IRM procedural update, effective 01/07/2026, was issued to revise IRM 3.21.110 regarding Statute Return Processing.
An IRM procedural update, effective 03/11/2026, was issued to revise IRM 3.21.261 regarding Clarifying Instructions When Multiple Parts of Form 8288 Are Filled
An IRM procedural update, effective 7/15/2026, was issued to revise IRM 3.22.3 regarding Guidance to Use MAGI When Figuring Various Credits
An IRM procedural update, effective 02/25/2026, was issued to revise IRM 3.22.110 regarding MeF Form 1042 Action Code - Correction Procedures.
An IRM procedural update, effective 01/07/2026, was issued to revise IRM 3.22.110 regarding Start-up Changes.
An IRM procedural update, effective 07/23/2026, was issued to revise IRM 3.28.2 regarding Updated Shipping Addresses for TIGTA
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.