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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 21.1.3.3(13) where the guidance has been incorporated. This link will be removed on 11/28/2026.
An IRM procedural update, effective 10/30/2026, was issued to revise IRM 21.1.3 regarding POA Clarifications; FOIA; Fraud Referrals; Address Change Timeframe; Super Intelligence Updates.
This guidance is now incorporated into the IRM. Following the link above will take you 21.1.3.18.1(1) where the guidance has been incorporated. This link will be removed on 11/28/2026.
This guidance is now incorporated into the IRM. Following the link above will take you 21.1.3.10.3 where the guidance has been incorporated. This link will be removed on 11/28/2026.
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 21.2.3 where the guidance has been incorporated. This link will be removed on 11/7/2026.
An IRM procedural update, effective 06/10/2026, was issued to revise IRM 21.3.3 regarding Added 'Live Chat'
This guidance is now incorporated into the IRM. Following the link above will take you 21.3.3.4.8.2.1 where the guidance has been incorporated. This link will be removed on 11/8/2026.
An IRM procedural update, effective 06/05/2026, was issued to revise IRM 21.3.3 regarding Removed Address for Routing to CCP; Updated the Order of Paragraphs.
This guidance is now incorporated into the IRM. Following the link above will take you 21.3.3.4.8.2.1 where the guidance has been incorporated. This link will be removed on 11/8/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to 21.3.3.4.8 where the guidance has been incorporated. This link will be removed on 11/7/2026.
This guidance is now incorporated into the IRM. Following the link above will take you 21.3.10.4.4.1(1) where the guidance has been incorporated. This link will be removed on 11/15/2026.
This guidance is now incorporated into the IRM. Following the link above will take you 21.3.10.9(3) where the guidance has been incorporated. This link will be removed on 11/9/2026.
This guidance is now incorporated into the IRM. Following the link above will take you 21.3.10.5 where the guidance has been incorporated. This link will be removed on 11/9/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to 21.4.1.4(2) where the guidance has been incorporated. This link will be removed on 11/5/2026.
An IRM procedural update, effective 10/14/2026, was issued to revise IRM 21.4.1 regarding Refund Research.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4(2) 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 IRM 21.4.1.1.3(1) 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 IRM 21.4.1.4(2) 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 21.4.1.4.1.1(1) 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 IRM 21.4.1.2(6) where the guidance has been incorporated. This link will be removed on 11/5/2026.
An IRM procedural update, effective 10/27/2026, was issued to revise IRM 21.4.2 regarding Updates to Refund Trace and Limited Payability.
An IRM procedural update, effective 05/11/2026, was issued to revise IRM 21.4.2 regarding Various Changes to Refund Trace
An IRM procedural update, effective 04/01/2026, was issued to revise IRM 21.4.2 regarding Various Changes to Refund Trace
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
An IRM procedural update, effective 06/05/2026, 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 21.4.3.5(1) where the guidance has been incorporated. This link will be removed on 11/7/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to 21.4.3.1.3(1) where the guidance has been incorporated. This link will be removed on 11/7/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to 21.4.3.5(1) where the guidance has been incorporated. This link will be removed on 11/7/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to 21.4.3.5(1) where the guidance has been incorporated. This link will be removed on 11/7/2026.
An IRM procedural update, effective 10/28/2026, was issued to revise IRM 21.4.4 regarding Updates to Manual Refunds.
This guidance is now incorporated into the IRM. Following the link above will take you to 21.4.4.5.1(3) where the guidance has been incorporated. This link will be removed on 11/7/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to 21.4.4.5.2(1) where the guidance has been incorporated. This link will be removed on 11/7/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to 21.4.4.1 where the guidance has been incorporated. This link will be removed on 11/7/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to 21.4.4.5.1(3) where the guidance has been incorporated. This link will be removed on 11/7/2026.
An IRM procedural update, effective 09/21/2026, was issued to revise IRM 21.4.5 regarding Various Updates to Erroneous Refunds
This guidance is now incorporated into the IRM. Following the link above will take you 21.5.6.4.31.1(1) where the guidance has been incorporated. This link will be removed on 11/16/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to 21.5.6.3.1 where the guidance has been incorporated. This link will be removed on 11/7/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to 21.5.6.4.31.1(1) where the guidance has been incorporated. This link will be removed on 11/7/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to 21.5.6.4.31.1(1) where the guidance has been incorporated. This link will be removed on 11/7/2026.
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 21.5.9.3.2 where the guidance has been incorporated. This link will be removed on 11/9/2026.
This guidance is now incorporated into the IRM. Following the link above will take you 21.5.13.2.12 where the guidance has been incorporated. This link will be removed on 11/9/2026.
This guidance is now incorporated into the IRM. Following the link above will take you 21.5.13 where the guidance has been incorporated. This link will be removed on 11/9/2026.
An IRM procedural update, effective 08/06/2026, was issued to revise IRM 21.6.3 regarding Update to Withholding and Various Credit Procedures.
An IRM procedural update, effective 7/14/2026, was issued to revise IRM 21.6.3 regarding Various Changes to Credits Procedures
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
An IRM procedural update, effective 04/03/2026, was issued to revise IRM 21.6.3 regarding Various Updates to Credits Procedures Including Clean Vehicle Credits.
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 8/10/2026, was issued to revise IRM 21.6.4 regarding Updates to Reason Codes for No Tax on Tips; No Tax on Overtime; No Tax on Car Loan Interest; Enhanced Deductions for Seniors Adjustments
An IRM procedural update, effective 06/16/2026, was issued to revise IRM 21.6.4 regarding Various Updates to Tax Computation Processes, Including Change to Current Reason Code for Additional Deductions
An IRM procedural update, effective 02/09/2026, was issued to revise IRM 21.6.5 regarding Adding Trump Accounts to Individual Retirement Arrangements.
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 04/30/2026, was issued to revise IRM 21.7.1 regarding EFTPS Same Day Payment Guidance for IMF and BMF Updated; IRM Link Updated for Electronic Funds Withdrawal (Direct Debit) and Credit Card Payment Tracer.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2 where the guidance has been incorporated. This link will be removed on 11/5/2026.
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 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 IRM 21.7.2 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 IRM 21.7.2 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 IRM 21.7.2 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 IRM 21.7.2 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 IRM 21.7.2 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 IRM 21.7.2 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 IRM 21.7.2 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 IRM 21.7.2 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 21.7.2.7.7.3(4) where the guidance has been incorporated. This link will be removed on 11/28/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2 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 21.7.3.2 where the guidance has been incorporated. This link will be removed on 11/8/2026.
An IRM procedural update, effective 06/09/2026, was issued to revise IRM 21.7.13 regarding Third Party Authorizations for Form SS-4
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 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 IRM 21.7.4 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 21.7.4.4.2.8(7) where the guidance has been incorporated. This link will be removed on 11/9/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to 21.7.11.4.8 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 21.7.11.4.8 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 21.7.11.3 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 21.7.13.6.5.7 where the guidance has been incorporated. This link will be removed on 11/5/2026.
An IRM procedural update, effective 10/28/2026, was issued to revise IRM 21.7.13 regarding EIN Applications Submitted for or on Behalf of a Minor Child.
An IRM procedural update, effective 10/22/2026, was issued to revise IRM 21.7.13 regarding Federal Scholarship Tax Credit EINs.
This guidance is now incorporated into the IRM. Following the link above will take you to 21.7.13.3.2.2(1) 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 21.7.13.3.2.12(3) 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 21.7.13.3.2.2(1) 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 21.7.13.2.2.3(5) 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 21.7.13.2.2.3(5) where the guidance has been incorporated. This link will be removed on 11/5/2026.
An IRM procedural update, effective 11/02/2026, was issued to revise IRM 21.8.2 regarding BMF International Accounts Management.
This guidance is now incorporated into the IRM. Following the link above will take you 21.8.1.2.21 where the guidance has been incorporated. This link will be removed on 11/9/2026.
This guidance is now incorporated into the IRM. Following the link above will take you 21.8.1.2.21(2) where the guidance has been incorporated. This link will be removed on 11/15/2026.
An IRM procedural update, effective 11/17/2025, was issued to revise IRM 21.8.1 regarding IMF International Live Chat
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.10.1.9.6.1(5) 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 IRM 21.10.1.9.5(6) where the guidance has been incorporated. This link will be removed on 11/5/2026.
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.