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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).
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.5.20.2.3 where the guidance has been incorporated. This link will be removed on 3/10/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.5.20 where the guidance has been incorporated. This link will be removed on 3/10/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.5.61.1.14 where the guidance has been incorporated. This link will be removed on 3/10/2026.
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
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.17.1 where the guidance has been incorporated. This link will be removed on 3/20/2026.
An IRM procedural update, effective 07/11/2025, was issued to revise IRM 3.11.6 regarding Correspondence.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.7.15 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM IRM 3.11.6.16.1 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.14.1.1.13 where the guidance has been incorporated.
An IRM procedural update, effective 09/22/2023, was issued to revise IRM 3.11.6.14.4.2.1 regarding Estimated Tax Payments.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.15.3.1 where the guidance has been incorporated. This link will be removed on 3/20/2026.
An IRM procedural update, effective 01/12/2026, was issued to revise IRM 3.11.6 regarding Form 1040-X.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.14.1.1.3 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.9.3 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.9 where the guidance has been incorporated. This link will be removed on 3/20/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.5.6.1 where the guidance has been incorporated. This link will be removed on 3/15/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.5.5 where the guidance has been incorporated. This link will be removed on 3/20/2026.
An IRM procedural update, effective 12/12/2025, was issued to revise IRM 3.11.6 regarding Screening and Routing.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.17.24 where the guidance has been incorporated. This link will be removed on 3/10/2026.
An IRM procedural update, effective 01/06/2026, was issued to revise IRM 3.11.6 regarding Standard Deduction.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.6.10 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.14.22.1.5(2) where the guidance has been incorporated. This link will be removed on 3/10/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.14.2.5 where the guidance has been incorporated. This link will be removed on 3/10/2026.
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.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.15.2.5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.213.9.1 where the guidance has been incorporated. This link will be removed on 3/10/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.15.6 where the guidance has been incorporated. This link will be removed on 3/10/2026.
An IRM procedural update, effective 09/19/2025, was issued to revise IRM 3.11.15 regarding Form 1065 Editorial Changes.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.15.9 where the guidance has been incorporated. This link will be removed on 3/10/2026.
An IRM procedural update, effective 02/19/2026, was issued to revise IRM 3.11.15 regarding Start up.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.15.9 where the guidance has been incorporated. This link will be removed on 3/10/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.15.5.7 where the guidance has been incorporated. This link will be removed on 3/10/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.16-19 where the guidance has been incorporated. This link will be removed on 3/10/2026.
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.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.16-1 where the guidance has been incorporated. This link will be removed on 3/10/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.23.16.1 where the guidance has been incorporated. This link will be removed on 3/20/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.23.16.1 where the guidance has been incorporated. This link will be removed on 3/20/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM Exhibit 3.11.23-2 where the guidance has been incorporated.
An IRM procedural update, effective 01/26/2026, was issued to revise IRM 3.11.23 regarding Start-Up Changes.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.23.1.7 where the guidance has been incorporated. This link will be removed on 3/15/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 4.19.14.20.3 where the guidance has been incorporated. This link will be removed on 3/20/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.25.2.1 where the guidance has been incorporated.
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 01/08/2026, was issued to revise IRM 3.11.154 regarding Startup Changes.
An IRM procedural update, effective 08/01/2025, was issued to revise IRM 3.11.180 regarding Religious Exemption.
An IRM procedural update, effective 04/24/2024, was issued to revise IRM 3.11.180 regarding Taxpayer Services Updates
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212.1 where the guidance has been incorporated.
An IRM procedural update, effective 04/25/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated. This link will be removed on 3/20/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated. This link will be removed on 3/15/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated. This link will be removed on 3/20/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated. This link will be removed on 3/20/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated. This link will be removed on 3/20/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated. This link will be removed on 3/20/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212-5 where the guidance has been incorporated. This link will be removed on 3/20/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212.8.1 where the guidance has been incorporated. This link will be removed on 3/20/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.212.2.1 where the guidance has been incorporated. This link will be removed on 3/7/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.213.2.5 where the guidance has been incorporated. This link will be removed on 3/10/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.213.2.4.1 where the guidance has been incorporated.
An IRM procedural update, effective 02/19/2026, was issued to revise IRM 3.11.213 regarding Start up.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.217.17.14(4) where the guidance has been incorporated.
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.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.217.2.2(1) where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.251.9.1 where the guidance has been incorporated. This link will be removed on 2/13/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.251.10 where the guidance has been incorporated. This link will be removed on 3/10/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.11.251.9.2 where the guidance has been incorporated.
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 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 01/07/2026, was issued to revise IRM 3.12.13.31 regarding Start-Up Changes.
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.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.14.6.14 where the guidance has been incorporated. This link will be removed on 3/10/2026.
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 04/26/2023, was issued to revise IRM 3.12.15 regarding Elective Payment Election.
An IRM procedural update, effective 11/07/2025, was issued to revise IRM 3.12.15 regarding Error Code 737
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.15.4.11 where the guidance has been incorporated. This link will be removed on 3/10/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.15.22.25 where the guidance has been incorporated. This link will be removed on 3/20/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.15.4.11 where the guidance has been incorporated. This link will be removed on 3/10/2026.
An IRM procedural update, effective 07/08/2025, was issued to revise IRM 3.12.15 regarding Tribal Tax Credit Scheme
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.15.22.26 where the guidance has been incorporated. This link will be removed on 3/7/2026.
An IRM procedural update, effective 01/09/2026, was issued to revise IRM 3.12.16 regarding Start-Up IPU.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.16-14 where the guidance has been incorporated. This link will be removed on 3/10/2026.
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 10/04/2024, was issued to revise IRM 3.12.38 regarding Clarified Procedures for Erroneous, Prompt and Quick Assessments
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 10/08/2024, was issued to revise IRM 3.12.38.5.20.3 regarding Updated the Dates for Unidentified Payments Due to the New Fiscal Year
An IRM procedural update, effective 01/23/2026, was issued to revise IRM 3.12.38 regarding Working Trail.
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.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-17 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-17 where the guidance has been incorporated. This link will be removed on 3/20/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-17 where the guidance has been incorporated. This link will be removed on 3/7/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-17 where the guidance has been incorporated. This link will be removed on 3/7/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212 where the guidance has been incorporated. This link will be removed on 3/7/2026
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-17 where the guidance has been incorporated. This link will be removed on 3/7/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.212-17 where the guidance has been incorporated. This link will be removed on 3/7/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.213.2.3 where the guidance has been incorporated.
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 02/19/2026, was issued to revise IRM 3.12.217 regarding Form 4136, Credit Reference Number (CRN).
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.217.17.4 where the guidance has been incorporated. This link will be removed on 3/10/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.220.7.7 where the guidance has been incorporated. This link will be removed on 3/7/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.220.2.5.1 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.12.220.7.20.1 where the guidance has been incorporated. This link will be removed on 3/20/2026.
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 01/25/2024, was issued to revise IRM 3.12.251 regarding Branch Name Changes; Field 03K03.
An IRM procedural update, effective 06/11/2024, was issued to revise IRM 3.12.251.29.40 regarding Error Code 186 - Field 08AMT
An IRM procedural update, effective 07/16/2024, was issued to revise IRM 3.12.251 regarding Section 1341 Updates for Form 1120 and Form 1120-PC, Error Code 188
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 05/29/2024, was issued to revise IRM 3.13.2 regarding 4442 Clarification; 8832 TOE State Conversion Clarification; 2553 Special Scenario
An IRM procedural update, effective 01/02/2024, was issued to revise IRM 3.13.2 regarding IRM 3.13.2 Start-Up Changes.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.13.2.2 where the guidance has been incorporated. This link will be removed on 3/10/2026.
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 01/03/2025, was issued to revise IRM 3.13.5 regarding Start-Up IPU.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.13.5.83.12 where the guidance has been incorporated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.17.10.3.2 where the guidance has been incorporated. This link will be removed on 3/10/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.21.3.42.5 where the guidance has been incorporated. This link will be removed on 3/10/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.21.25.16.1 where the guidance has been incorporated. This link will be removed on 3/10/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.21.25.7 where the guidance has been incorporated.
An IRM procedural update, effective 01/07/2026, was issued to revise IRM 3.21.110 regarding Statute Return Processing.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.22.3.17.1 where the guidance has been incorporated. This link will be removed on 3/7/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.22.3.169.2.3.1 where the guidance has been incorporated. This link will be removed on 3/20/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.22.3 where the guidance has been incorporated. This link will be removed on 3/7/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.22.110.6.1 where the guidance has been incorporated. This link will be removed on 3/26/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 3.22.110.29.20 where the guidance has been incorporated. This link will be removed on 3/26/2026.
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 10/29/2024, was issued to revise IRM 3.42.20.4 regarding Add Option to Update Form 8944 Online.
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.